I. Definition and source of operating income

Operating income refers to the income obtained by an enterprise through its main business such as selling goods and providing labor services in its daily business activities. These incomes are the main source of sustainable operation and profits of enterprises. The recognition of operating income usually follows the accrual principle, that is, when the relevant rights and interests have been transferred or the services have been provided, the income is recognized.

Second, the definition and source of investment income

Investment income is the income obtained by enterprises through foreign investment, including long-term equity investment, bond investment, fund investment and so on. These benefits can be expressed as dividends, interest, rental income and profits from selling investments. The recognition of investment income usually follows the principle of realization, that is, the income is recognized when the investment is disposed of or the income is actually received.

Third, the difference between operating income and investment income.

1, different in nature: operating income is the income generated by the main business of the enterprise, which is continuous and stable; Investment income is the result of enterprises' foreign investment activities, which is contingent and fluctuating.

2. Different sources: operating income mainly comes from internal business activities, such as production and sales; Investment income comes from the investment market outside the enterprise.

3. Different accounting treatment: the ratio of income to expenses usually needs to be considered when confirming operating income; Investment income needs different accounting treatment according to specific investment types and income forms.

Fourth, the accounting treatment of investment income

Investment income needs to be confirmed and measured according to the specific situation in accounting treatment. For example, for long-term equity investment, enterprises can use cost method or equity method for accounting; For bond investment, enterprises can choose different accounting treatment methods according to the holding purpose and holding period. When an enterprise disposes of its investment, it needs to calculate and confirm the disposal profit and loss.

To sum up:

Investment income usually does not belong to operating income, and they are different in nature, source and accounting treatment. Operating income mainly comes from the main business of the enterprise, which is continuous and stable; Investment income is the result of enterprises' foreign investment activities, which is contingent and fluctuating. In accounting treatment, the two also need to be recognized and measured differently according to specific conditions.

Legal basis:

Accounting Standards for Enterprises No.65438 +04- Revenue

Article 2 stipulates that income refers to the total inflow of economic benefits formed in the daily activities of an enterprise, which will increase the owner's rights and interests and has nothing to do with the owner's investment capital. The income involved in these Standards includes the income from selling goods, providing services and transferring the right to use assets. Money collected by an enterprise on behalf of a third party shall be treated as liabilities and shall not be recognized as income.

Accounting Standards for Enterprises No.22-Recognition and Measurement of Financial Instruments

Article 17 stipulates that an enterprise shall classify financial assets into the following three categories according to its business model of managing financial assets and the contractual cash flow characteristics of financial assets: (1) Financial assets measured in amortized cost; (2) Financial assets measured at fair value and whose changes are included in other comprehensive income; (3) Financial assets measured at fair value and whose changes are included in current profits and losses. According to this regulation, the investment income of enterprises will be different according to the classification and measurement of financial assets.