(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。

• jurisdictional amount
• jurisdictional defect
• jurisdictional dispute
• jurisdictional fact doctrine
• jurisdictional facts
• jurisdictional limits
• jurisdictional plea
• jurisdictional statement
• jurisdiction clause
• jurisdiction in equity
• jurisdiction in personam
• jurisdiction in rem
• jurisdiction of federal courts
• jurisdiction of the cause
• jurisdiction of the person
• jurisdiction of the res
• jurisdiction of the subject matter
• jurisdiction over the person
• jurisdiction quasi in rem
• Juris effectus in executione consistit.
• juris et de jure
• juris et seisinae conjunctio
• juris gentium
• Juris ignorantia est, cum jus nostram ignoramus.
• jurisinceptor