来源:高顿网校 发布时间:2020-05-22 11:30 责编:Meteor.zeng

  营业外收入及费用non-operating revenue and expenses,other income(expense)
 
  71~74营业外收入non-operating revenue
 
  711利息收入interest revenue
 
  7111利息收入interest revenue/income
 
  712投资收益investment income
 
  7121权益法认列之投资收益investment income recognized under equity method
 
  7122股利收入dividends income
 
  7123短期投资市价回升利益gain on market price recovery of short-term investment
 
  713兑换利益foreign exchange gain
 
  7131兑换利益foreign exchange gain
 
  714处分投资收益gain on disposal of investments
 
  7141处分投资收益gain on disposal of investments
 
  715处分资产溢价收入gain on disposal of assets
 
  7151处分资产溢价收入gain on disposal of assets
 
  748其它营业外收入other non-operating revenue
 
  7481捐赠收入donation income
 
  7482租金收入rent revenue/income
 
  7483佣金收入commission revenue/income
 
  7484出售下脚及废料收入revenue from sale of scraps
 
  7485存货盘盈gain on physical inventory
 
  7486存货跌价回升利益gain from price recovery of inventory
 
  7487坏帐转回利益gain on reversal of bad debts
 
  7488其它营业外收入-其它other non-operating revenue-other items
 
  75~78营业外费用non-operating expenses
 
  751利息费用interest expense
 
  7511利息费用interest expense
 
  752投资损失investment loss
 
  7521权益法认列之投资损失investment loss recog-nized under equity method
 
  7523短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market
 
  753兑换损失foreign exchange loss
 
  7531兑换损失foreign exchange loss
 
  754处分投资损失loss on disposal of investments
 
  7541处分投资损失loss on disposal of investments
 
  755处分资产损失loss on disposal of assets
 
  7551处分资产损失loss on disposal of assets
 
  788其它营业外费用other non-operating expenses
 
  7881停工损失loss on work stoppages
 
  7882灾害损失casualty loss
 
  7885存货盘损loss on physical inventory
 
  7886存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories
 
  7888其它营业外费用-其它other non-operating expenses-other

 
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