【中文版】

主营业务是指一个企业主要从事的业务活动，是企业获取收入和利润的主要来源。通常来说，主营业务是指一个企业在经营活动中所从事的具有核心竞争力的主要业务，是企业实现长期发展、稳定收益和持续增长的重要基础。

主营业务通常包括企业的主导产品、服务项目、产业链环节等。例如，一家制造企业，其主营业务可能是生产某种特定类型的机械或设备，提供给下游客户进行销售或使用。而一家零售企业，其主营业务可能是向消费者销售各种商品或服务。

主营业务是企业核心竞争力的体现，通常具有较高的市场份额、品牌知名度、技术含量和客户黏性。因此，主营业务对于企业的长期发展至关重要，是企业在进行战略规划、资源配置和市场拓展时需要重点考虑的因素。

在财务报告中，主营业务收入是指企业销售商品和提供劳务所获得的收入净额，是衡量企业业绩和盈利能力的重要指标。同时，主营业务成本是指企业在生产或提供服务过程中所消耗的成本和费用，是评估企业经济效益和运营效率的重要依据。

总之，主营业务是企业实现长期发展和持续盈利的重要基础，是企业核心竞争力的重要体现。因此，企业需要明确自身的核心竞争力，并不断优化和拓展主营业务，以实现可持续发展和长期价值创造。

【英文版】

Main business refers to the core business activities of an enterprise, which is the main source of income and profit for the enterprise. Generally speaking, main business refers to the core competitive business activities engaged in by an enterprise in its business operations, which is an important basis for achieving long-term development, stable income and sustainable growth of the enterprise.

Main business usually includes the leading products, service items, and industry links of the enterprise. For example, a manufacturing enterprise, its main business may be to produce a specific type of machinery or equipment for sale or use by downstream customers. While a retail enterprise, its main business may be to sell various products or services to consumers.

Main business is a reflection of the core competitiveness of an enterprise, usually with high market share, brand awareness, technological content, and customer stickiness. Therefore, main business is crucial for the long-term development of the enterprise, and is an important factor to be considered in strategic planning, resource allocation, and market expansion.

In financial reports, main business income refers to the net income from the sale of goods and provision of services by the enterprise, which is an important indicator to measure the performance and profitability of the enterprise. At the same time, main business cost refers to the costs and expenses incurred in the production or provision of services, which is an important basis for evaluating the economic efficiency and operational efficiency of the enterprise.

In summary, main business is an important basis for an enterprise to achieve long-term development and sustained profitability, which is also an important manifestation of the core competitiveness of the enterprise. Therefore, enterprises need to identify their core competitiveness, and continuously optimize and expand their main business to achieve sustainable development and long-term value creation.