营业外收入

营业外收入，非营业收入一个企业从其常规业务活动以外的来源取得的。

Nonoperating income the revenue of an enterprise derived from sources other than its regular activities .

营业外收入和资产减值损失作为解释变量，构建起回归方程来检验公允价值计量对上市公司盈余管理行为的影响。

Then we build regression equation to test the effects of fair value measurement on earnings management of listed companies .

若拍卖价高于该货物的交割结算价，价差部分作为交易所的营业外收入。

Where the auction price is higher than the settlement price for delivery , the difference shall be regarded as the non-business income of the exchanges .

计量属性重新引入了公允价值，代替了旧准则中的账面价值；债务重组收益计入营业外收入确认为收入要素，而不再计入资本公积。

Measurement attributes reintroduced to the " fair value ", instead of the " old maxim book value "; Debt restructuring gains recorded in " non-operating income " recognized as income elements , and no longer included in the " capital reserve " .

实证结果表明，在具体的利润费用项目方面，资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式，而公允价值变动损益与盈余管理的关系并不明显。

The empirical results show that asset impairment losses , non-operating income , investment income , finance expense are the principal means of listed companies to manage earnings , but the relationship between changes in fair value gain or loss and earnings management is not obvious .

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 .