Sales divided by 12 is the average annual turnover. The sales amount is included in the main business income in the income statement of financial statements. Financial statements are compiled according to accounting standards, which reflect the financial status and operation of accounting entities to owners, creditors, the government and other relevant parties and the public.
A good financial report includes balance sheet, income statement, cash flow statement or statement of changes in financial position, schedules and notes. Financial statements are the main part of financial reports, excluding directors' reports, management analysis and financial statements, which are included in financial reports or annual reports.
The data in the financial report must be true and reliable, and truthfully reflect the financial status, operating results and cash flow of the enterprise. This is the basic requirement for the quality of accounting information. Financial statements should reflect the whole picture of economic activities of enterprises.
Only by comprehensively reflecting the financial situation and operating results of enterprises can we meet the needs of all parties for accounting information. All financial statements required by the state must be prepared and submitted by all enterprises, and there are no omissions or omissions. National unification requires that all information returned from Li Chang must be made public.
Operating income includes main business income and other business income. Main business income refers to the income generated by the regular and main business of an enterprise. For example, the sales of products and semi-finished products in manufacturing industry and the income from providing industrial services for industrial bridges;
Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, catering income of tourism service industry, 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 other than the above-mentioned main business income.
Including material sales, outsourcing goods sales, waste materials sales, waste products sales, 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.