What is the relationship between operating income and operating cost? Are operating costs included in operating income? Who can give a simple example to illustrate?

Operating income refers to the total inflow of economic benefits formed by enterprises in the daily business process such as selling goods, providing services and transferring the right to use assets. Divided into main business income and other business income.

Operating cost refers to the cost for an enterprise to sell goods or provide services. Operating costs should match the income from selling goods or providing services. Operating costs are divided into main business costs and other business costs; They are a set of concepts corresponding to main business income and other business income.

Operating costs are directly related to operating income. Operating income-operating cost = operating profit.