operating statement vs income statement

operating statement and income statement both are nouns.

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

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

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

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

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