What does the business income of an enterprise include?

Question 1: What is operating income? What does it include? Operating income refers to the income obtained by an enterprise from selling goods and providing services in its production and business activities. It is the fundamental source of consumer value compensation and the realization of newly created value. In order to increase the operating results of enterprises and improve economic benefits, we must first strive to expand the realization of operating income. The business income of an enterprise is divided according to the relationship with production and business activities, mainly including basic business income and other business income. Main business income, also known as main business income, refers to the income created and realized through the basic production and operation activities of enterprises, and is the main business income of enterprises. According to different industries, basic business income can be divided into product sales income, commodity sales income, business income, project price income, various labor or service income, etc. However, enterprises in different industries have different specific performances. For example, in industrial enterprises, it refers to product sales income, that is, the income obtained by industrial enterprises from selling finished products, self-made semi-finished products and providing industrial services. In transportation enterprises, it refers to the operating income, that is, railway, highway, waterway and civil aviation passenger and cargo transportation enterprises engaged in passenger and cargo transportation business, port enterprises engaged in loading and unloading and stockpiling business, port ocean shipping agency enterprises engaged in ocean shipping agency business, general aviation enterprises engaged in aviation business activities such as aerial photography, aviation prospecting, aviation forest protection and agricultural protection, and airport enterprises and airlines providing services. , including transportation income, port income, ocean shipping agency income, general aviation income and airport service income. In post and telecommunications enterprises, it refers to the income obtained from mail remittance, stamp collecting, parcels, confidential communication, newspaper distribution, postal savings, local telephone calls, long-distance telephone calls and telegrams. In commodity circulation enterprises, it refers to the income from commodity sales, procurement and consignment business. Obtained from commodity circulation activities. In foreign economic cooperation enterprises, it refers to the business income of contracting projects, technical services, providing labor services and real estate development. The service industry in tourist hotels refers to customer income, catering income, commodity sales income, laundry income, beauty income, entertainment income and so on. In film and news publishing enterprises, it refers to the income from distribution rights fees, screening income, publishing and selling books and periodicals, newspaper income, advertising income, etc. In construction enterprises, it refers to the project price income, labor and operation income, product sales income, real estate development sales and settlement income, housing rental income, etc. Other business income refers to other business income of an enterprise except basic production and business activities. Although this kind of income is not the main business income, it also has a certain impact on expanding income sources, revitalizing funds and increasing income. Other business income is not exactly the same because of the different nature of the industry. For example, the contents of other business income of industrial enterprises mainly include sales material income, technology transfer income, fixed assets rental income, packaging material rental and sales income, commission fee income, transportation business income of non-transportation enterprises, sales of other non-industrial business income, etc.

Question 2: What does operating income include, including income from selling goods and providing services?

Classification, including main business income and other business income.

Question 3: The main business income includes enterprises with different nature and different main income. You can look at your business license, which is usually marked on it.

Question 4: What business income is included in the enterprise income tax declaration? According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2011No.64, the enterprise income tax shall be paid in advance on a monthly (quarterly) basis, and the declaration form shall be filled in.

1, line 2 "Operating income": fill in the operating income calculated according to the accounting system for business enterprises, accounting standards for business enterprises and other national accounting regulations.

2. Line 3 "Operating costs": The operating costs calculated in accordance with the Accounting System for Business Enterprises, Accounting Standards for Business Enterprises and other national accounting laws and regulations shall be reported.

3. "Total profit" in line 4: Fill in the total profit calculated according to the Accounting System for Business Enterprises, Accounting Standards for Business Enterprises and other national accounting regulations.

Question 5: What are the operating income items in the income statement? The operating income in the income statement refers to the total inflow of economic benefits formed 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.

Operating income includes main business income and other business income:

1). The main business income refers to the income generated by the recurring and main business of the enterprise. Such as the sales of products and semi-finished products and the income from providing industrial services; Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, operating income and catering income of 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.

2). Other business income refers to other business income except 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.

Question 6: What are the accounting standards for enterprises? Income refers to the total inflow of economic benefits formed by enterprises in their daily activities, which will lead to the increase of owners' equity, and has nothing to do with the capital invested by owners.

The income involved in these Standards includes the income from selling goods, providing services and transferring the right to use assets.

The Enterprise Income Tax Law stipulates that:

The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Including:

(1) Revenue from the sale of commodities; (2) Income from providing labor services; (3) Income from property transfer; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving donation income; (9) Other income.

According to the different emphases of business, it is divided into main business income, other business income and non-operating income.

Question 7: What are the main business incomes of industrial enterprises? The main business income of industrial enterprises mainly includes sales of goods, self-made semi-finished products, substitute products, repair products, provision of industrial services and other in-kind income;

The main business income of commercial enterprises mainly includes the income realized by selling goods;

The main business income of consulting companies mainly includes the income from providing consulting services;

The main business income of the installation company mainly includes the income from providing installation services.

The main business income refers to the income realized by the regular activities that an enterprise engages in to complete its business objectives. The main business income generally accounts for a large proportion of the total income of enterprises, which has a great impact on the economic benefits of enterprises.

Question 8: What are the accounting standards for operating income of small enterprises? Accounting standards for "non-operating income" of small enterprises include:

1, accepting donation income;

2. Exchange gains;

3. Income from fixed assets inventory surplus;

4. Gains from inventory surplus.

Question 9: What is operating income? What is the relationship between operating income and profit? Basic formula (premise of many formulas) Profit = Income-Expenditure

There are many kinds of income: operating income, non-operating income, other business income and so on.

There are many expenses: operating expenses, management expenses, financial expenses, other operating expenses and so on.

Operating income is the main component of profit.

In accounting, the formation of profits is generally written in the following form.

Profit = main business income-main business expenditure-operating expenses+other business income-other business expenses+non-operating income-non-operating expenses-management expenses-financial expenses.

If it's a net profit, you have to subtract the tax.

Manufacturing expenses are not written in the above formula, because manufacturing expenses belong to the period expenses and should be allocated to the cost expenses at the end of the period.

Question 10: What is the function of the business income of the enterprise? Daily management of operating income

In order to ensure the completion of the operating income plan and the smooth realization of the enterprise objectives, enterprises should strengthen the daily management of operating income, mainly in the following aspects: (1) Make a good sales budget, determine the operating income target, establish the operating income target responsibility system as an effective organization of operating income, decompose the operating income target into various responsible subjects, grant them corresponding rights, formulate corresponding measures, clarify the responsibilities and rights of the responsible subjects, and give full play to the subjective initiative and enthusiasm of all employees. The responsibility subject of the target responsibility system of enterprise operating income is hierarchical; At the same time, they are interrelated and exist in the form of responsibility network. (2) Grasp the market conditions and reasonably determine the prices of commodities and products in a competitive market. Whether the price is reasonable or not has a great influence on the operating income of enterprises. Enterprises should make overall consideration according to all aspects, reasonably determine and adjust prices in time. (3) Establishing an effective sales information system A basic prerequisite for doing a good job in operating income management is to establish a fast and effective sales information system. Through this system, the daily sales situation of enterprises can be quickly transmitted to managers, and managers can make decisions in time according to these useful information, so as to achieve the effect of effectively controlling and managing the sales of enterprises. In the current information society, the sales information system should be based on information technology and integrated with other information systems. (4) Strengthening the management of sales contracts and signing them in time can further concretize the sales plan. A sales contract is a legally binding contract signed by an enterprise and other units on commodity sales activities. Strict implementation of economic contracts by buyers and sellers is conducive to the normal purchase and sale activities. Therefore, the financial department of the enterprise should assist the sales department, organize the signing and execution of the sales contract, and review the contents of the contract. (5) Strengthen the settlement of operating income and ensure the quality of operating income. After an enterprise sells goods, financial managers should take appropriate settlement methods according to the sales methods of goods and the specific conditions of customers, handle settlement in time, recover the payment as soon as possible, minimize the long-term unpaid occupation of funds by customers during the settlement period, and improve the turnover speed and efficiency of funds. Financial managers should regularly analyze the aging of accounts receivable, find out the causes of accounts receivable that have exceeded a certain period of time, and take measures to minimize losses in all aspects. (VI) Doing a good job in sales service, establishing a good customer relationship management system, doing a good job in sales service, being responsible to users, and improving service satisfaction are the basic responsibilities of enterprises, as well as an important means for enterprises to open up product markets and improve their competitiveness, and a favorable measure to improve their reputation. Sales services generally include pre-sales services, after-sales services and technical services throughout the sales process. Pre-sale service means that enterprises publicize and introduce the performance, characteristics and usage of products to users before selling goods, so that customers can understand the products. Enterprise after-sales service includes delivery, installation, debugging, replacement and maintenance. Perfect after-sales service can relieve customers' worries, not only consolidate the existing market, but also attract new customers and increase the market share of enterprises. After-sales service is an important means to win potential customers. Technical service is to provide users with technical guidance, technical training, technical consultation and other services. The sales department and after-sales service department are mainly responsible for selling services. Enterprises should act as sales agents.