Check the "operating income" column of the income statement, and then check the current credit amount of the "other business income" subject to analyze and calculate the "main business income". The income statement "non-operating income" minus the current credit amount of "other business income" subjects. That is, "main business income".
The income statement of the old standard can directly see the main business income, while the new standard only has operating income, which can only be found by looking at the general ledger.
Extended data:
manufacturing method
When making financial statements, some work can be done without looking at the ledger.
1. Undistributed profit at the end of the balance sheet = Net profit+Undistributed profit at the beginning of the balance sheet in the income statement.
2. At the end of the balance sheet, "taxes payable = value-added tax payable (calculated according to the income statement)+education surcharge payable for urban construction tax (calculated according to the income statement)+income tax payable (calculated according to the income statement). These items must also be equal to the taxes paid in the cash flow statement. These items are calculated according to the income statement.