The main business refers to the main activities in the daily activities that an enterprise engages in to achieve its business goals, and can be determined according to the main business scope stipulated in the enterprise's business license. For example, the main business of industrial and commodity circulation enterprises is the sale of commodities, and the main business of banks is loans and settlement for enterprises, etc.

The main business is an important business of the enterprise and the main source of the enterprise's income, so it should be calculated with emphasis. Therefore, the enterprise should set up the "main business income" account to calculate the income generated by the main business; set up the "main business cost" account,

Calculate the relevant costs incurred to obtain main business income; set up the "Business Taxes and Surcharges" account to calculate the in-price turnover tax that should be borne and the relevant fees that should be paid, such as consumption tax, business tax, resource tax, urban maintenance and construction tax, education surcharges, etc.

The above-mentioned accounts should set up detailed accounts according to the types of goods, services or business categories, etc., to reflect in detail the income, cost and gross profit information of each major transaction.