营业外收支
- 名nonbusiness revenue and expenditure;nonoperating revenues and expenses
营业外收支-
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 .
-
其常见动机包括亏损前的洗大澡、扭亏动机、利润平滑动机等，其采取的主要手段有处置资产、政府补贴、其他营业外收支、减值准备及其转回。
Common motives include the loss of their pre-big bath , motivation losses , profit motives and other smooth , and its principal means adopted to dispose of assets , government subsidies , and other operating income , and the reversal of impairment .
-
第五十四条利润是企业在一定期间的经营成果，包括营业利润、投资净收益和营业外收支净额。
Article 54 Profit is the operating results of an enterprise in an accounting period , including operating profit , net investment profit and net non-operating income .