The first column of the income statement is the current operating income.
Two. Operating profit is equal to operating income minus operating costs, business taxes and surcharges, three major expenses, asset impairment losses, gains and losses from changes in fair value, and investment income.
3. Total profit is equal to operating profit plus non-operating income, minus non-operating expenses. Total profit minus income tax expenses equals net profit.
4. Operating income refers to the total inflow of economic benefits formed by enterprises in the daily business process such as selling goods, providing services and transferring the right to use assets. Divided into main business income and other business income.
What does the operating income include?
Operating income refers to the income obtained from the main business. Refers to the monetary income obtained by commercial enterprises in selling goods or providing services in a certain period of time, such as commodity sales income of commercial enterprises, product sales income of production and processing enterprises, food and beverage sales income of catering industry, labor income of service industry, warehousing income of warehousing enterprises, freight income of transportation enterprises, valet transportation income, etc.
Operating income = main business income+other business income or operating income = product sales (or service volume) × product unit price (or service unit price)
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, catering income, etc. 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.
Where do financial statements look at the company's operating income? In fact, many people want to know how much the business income of an enterprise is. Accountants should be very clear about it, and they can query it through the first column of the enterprise income statement. At the same time, if you don't know the above-mentioned explanatory materials of operating income and operating profit, you can come to this website to learn. Accounts of several units.