What do you think of the main business income in the income statement?

1, the first column of the income statement is the operating income of the current period.

2. 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.

Accounts receivable are not in the income statement, but in the balance sheet; The income statement reflects the operating income. Accrual basis means that the money received is put into income, and the money not received is put into accounts receivable, but it must be withdrawn into income account.

Extended data:

The main business income account is used to calculate the income generated by the enterprise in its daily activities such as selling goods and providing services. Under the main business income account, a subsidiary ledger should be set up according to the main business category for detailed accounting. There should be no balance in this account

1, the number of this month is not equal to the cumulative number of this year. Cumulative this year = 1 month+February+March.

2. Of course, the income from the main business in the income statement should be consistent with that in the national tax statement.

The basic enterprise income tax rate is 25%. Of course, the taxes to be paid are more complicated. You can check the regulations on the website of the local taxation bureau.

Baidu encyclopedia-main business income