Operating income = main business income+other business income+deemed sales income.
According to the enterprise income tax law, the income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. Among them: income from sales of goods; Income from providing labor services; Income from property transfer; Income from equity investment such as dividends and bonuses; Interest income; Rental income; Royalty income; Accept donation income; Other income.
What is the average operating income?
The average operating income is the sum of several years' operating income divided by the corresponding year. For example, the operating income of a company in 20 17 was 3.6 million yuan, in 20 18 it was 3.9 million yuan, and in 20 19 it was 4.5 million yuan. Its three-year average annual operating income = (360+390+450)/3 = 40.
Operating income = main business income+other business income.
Or operating income = product sales (or service volume) × product unit price (or service unit price)
The sales income of main and by-products (or products of different grades) should be fully included in the operating income; Income from providing different types of services should also be included in operating income.
Operating income includes main business income and other business income. The income from main business refers to the income generated by the regular and main business such as selling products, semi-finished products and providing industrial services in the manufacturing industry; Income from commodity sales by commodity circulation enterprises; Ticket income, customer income, operating income, catering income, etc. Tourism service industry.
The main business income accounts for a large proportion of enterprise income, which has a decisive impact on the economic benefits of enterprises.
Other business income refers to other business income except the above-mentioned main business income, including sales materials, purchased goods, waste materials, leftovers, income from providing labor services, real estate development income, consulting income, guarantee income and other business income. Other business income accounts for a small proportion of enterprise income.