营业外支出
yíng yè wài zhī chū
- Non operating expenses;non-business expenditure
营业外支出
营业外支出[yíng yè wài zhī chū]
-
这种观点体现在会计处理上，就是将养老金作为费用列入“营业外支出”，且在平时不计提，只是在实际发生支付时才加以确认。
This idea , shown on accounting treatment , lists the pension into non-operating disbursement and doesn 't accrue it in daily accounting , but confirm it on actual occurrence .
-
营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。
Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses .