(1)经营收入
指在商业的正常营运活动中得到的收入，亦称作「operating income」。

(2)一般收入
在个人所得税方面，指来自工资、佣金、利息等的收入，与资本收益所得相对。

• P.O.D. payee
• poena
• Poena
• Poena ad paucos, metus ad omnes perveniat.
• poena corporalis
• Poenae potius molliendae quam exasparandae sunt.
• Poenae sint restringendae.
• poenalis
• poenam
• Poena non potest, culpa perennis erit.
• poena pilloralis
• Poena suos tenere debet actores et non alios.
• relativism
• Relativorum, cognito uno, cogniscitur et alterum.
• relator
• relatrix
• relaxare
• relaxatio
• relaxavi
• release
• release bond
• release by estoppel
• release by way of enlarging an estate
• release by way of entry and feoffment
• release by way of extinguishment