The view that "total income includes non-operating income" is only a perceptual view and has no policy basis. It is still necessary to rationally analyze policies.
It is necessary to issue the report in strict accordance with the audit guide, namely the Special Audit Guide for the Identification of High-tech Enterprises (June 5438+065438+ 10/2, 2008). In this guideline, the entity procedure chapter explicitly requires "recalculating the proportion of high-tech product (service) income in the last fiscal year to the total income of the reporting enterprise (the sum of main business income and other business income)"
If the non-operating income is included in the total income, then the audit report issued violates the auditing standards and accounting standards and cannot be submitted as legal declaration materials, otherwise it will face risks.