营业费用在利润表中的位置为:主营业务利润+其他业务利润-营业费用-管理费用-财务费用=营业利润。其原因可能在于营业费用与管理费用、财务费用都是期间费用。《企业会计制度》指出:企业在进行会计核算时,收入与成本、费用应当相互配比,同一会计期间内各项收入和与其相关的成本 The position of operating expenses in the income statement is: profit from main operations + profit from other operations - operating expenses - management expenses - financial expenses = operating profits. The reason for this may be that the operating expenses and management fees and financial expenses are period expenses. The “Accounting System for Business Enterprises” pointed out that when an enterprise conducts accounting, revenue, costs, and expenses should be matched to each other, and all income and costs associated with it in the same accounting period.