Operating costs mainly include main business costs and other business costs. The main business cost is the cost of regular activities such as selling goods and providing services. Enterprises generally transfer the cost of selling goods and providing services to the main business cost when confirming the main business income such as selling goods and providing services, or at the end of the month. The main business cost shall be accounted for in detail according to the main business type. At the end of the period, the balance of the main business cost will be transferred to the "profit of this year" account, and there will be no balance in this account after the carry-over. Other business costs are the expenses incurred by other business activities other than the main business activities confirmed by the enterprise. Other business costs include the cost of selling materials, depreciation of leased fixed assets, amortization of leased intangible assets, cost or amortization of leased packaging materials, etc.

Article 10 of the Accounting Law of People's Republic of China (PRC)

The following economic and business matters shall go through accounting procedures and conduct accounting:

(1) Receipt and payment of currency and securities;

(two) the receipt, increase or decrease and use of the property;

(3) The occurrence and settlement of creditor's rights and debts;

(4) Increase or decrease of capital and funds;

(5) Calculation of income, expenditure, expenses and costs;

(six) the calculation and processing of financial results;

(seven) other matters that need to go through accounting procedures and conduct accounting.