What items does a company’s income include?

The income of an enterprise includes main business income and other business income.

Main business income: Main business income refers to the operating income obtained by an enterprise from engaging in production and operation activities in this industry.

The main business income varies according to the different activities engaged in by enterprises in various industries. For example, the main business income of industrial enterprises refers to "product sales income"; the main business income of construction enterprises refers to project settlement income; the transportation industry

The main business income of enterprises refers to transportation income; the main business income of wholesale and retail trading enterprises refers to commodity sales income; the main business income of real estate enterprises refers to "real estate operating income"; the main business income of enterprises in other industries

Refers to "operating (business) income".

When an enterprise fills in its main business income, it generally fills in the previous year's cumulative number of relevant main business income indicators in the corporate accounting "profit and loss statement".

Other business revenue: refers to the income obtained from other daily activities other than the main business of various enterprises.

Generally speaking, the income from other business activities is not large, the frequency of occurrence is not high, and they account for a small proportion of income.

Such as sales of materials and packaging, licensing of intangible asset use rights, leasing of fixed assets, leasing of packaging, transportation, income from the sale of waste materials, etc.

Other business income refers to the income obtained by enterprises from other business activities other than the main business. It has the characteristics of infrequent occurrence, the amount of each business is generally small, and the proportion of revenue is low.

The chart of accounts refers to a collection of accounting accounts that classify and calculate the specific contents of accounting elements according to the content of economic business and the requirements of economic management.

Accounting accounts are divided into general classification accounts and detailed classification accounts according to the level of detail of the information they provide and their control relationships.

General classification accounts are accounting accounts that collectively classify the specific contents of accounting elements and provide summary information, such as "accounts receivable", "raw materials" and other accounts.

Detailed classification accounts are subjects that further classify general classification accounts and provide more detailed and specific accounting information. For example, the "Accounts Receivable" account sets up detailed accounts according to the name of the debtor to reflect the specific objects of accounts receivable.