Calculation of main business income of banks: deposit amount-loan amount (also called "deposit-loan difference").
Main business income refers to the operating income obtained by enterprises engaged in some major production and business activities. This indicator has different names in the accounting systems of various industries, but it is reported according to the definition of accounting systems or statements of various industries, in which agricultural enterprises refer to "main business income".
Industrial enterprises refer to "product sales revenue"; Transport enterprises refer to "main business income"; Construction enterprises refer to "project settlement income"; Wholesale and retail trading enterprises refer to "commodity sales revenue"; Real estate enterprises refer to "real estate operating income"; Other enterprises refer to "operating (operating) income".
Extended data
The determination of the sales revenue of an enterprise shall follow the accrual principle, and the enterprise shall confirm the realization of the sales revenue when the goods and services are produced, the price is received or the price certificate is obtained.
(1) Payment and delivery of sales. No matter whether the product (commodity) is delivered or not, as long as the payment has been received, the invoice bill and bill of lading have been handed over to the buyer, that is, as the realization of sales revenue.
(2) Take the sales method of advance payment, and after receiving the advance payment from the purchasing unit. When the product (commodity) has been delivered, it is realized as sales income.
(3) If credit sales and installment sales are adopted, according to the contract, the realization of sales income shall be confirmed by the price actually received or the price receivable in this period.
(4) Take the way of collection and acceptance or entrust the bank to collect and sell on a commission basis, and confirm the realization of sales revenue when the products (commodities) are issued and go through the collection procedures.
5] The realization of sales revenue shall be confirmed when the consignment list of the consignment unit is received.
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