income statement vs operating statement

income statement and operating statement both are nouns.

Word	Noun	Adjective	Verb	Adverb
income statement	Yes	No	No	No
operating statement	Yes	No	No	No

As nouns, income statement and operating statement are synonyms defined as:

income statement and operating statement: a financial statement that gives operating results for a specific period

Other synonyms of income statement include earnings report, profit-and-loss statement.

income statement (noun)	operating statement (noun)
a financial statement that gives operating results for a specific period	a financial statement that gives operating results for a specific period