美国CPA考试词汇：损益类 （下）| 速戳！

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营业外收入及费用 non - operating revenue and expenses,other income（expense）

营业外收入 non-operating revenue

利息收入 interest revenue

利息收入 interest revenue/income

投资收益 investment income

权益法认列之投资收益 investment income recognized under equity method

股利收入 dividends income

短期投资市价回升利益 gain on market price recovery of short - term investment

兑换利益 foreign exchange gain

兑换利益 foreign exchange gain

处分投资收益 gain on disposal of investments

处分投资收益 gain on disposal of investments

处分资产溢价收入 gain on disposal of assets

处分资产溢价收入 gain on disposal of assets

其它营业外收入 other non - operating revenue

捐赠收入 donation income

租金收入 rent revenue/income

佣金收入 commission revenue/income

出售下脚及废料收入 revenue from sale of scraps

存货盘盈 gain on physical inventory

存货跌价回升利益 gain from price recovery of inventory

坏帐转回利益 gain on reversal of bad debts

其它营业外收入-其它 other non - operating revenue - other items

营业外费用 non-operating expenses

利息费用 interest expense

投资损失 investment loss

权益法认列之投资损失 investment loss recog - nized under equity method

短期投资未实现跌价损失 unrealized loss on reduction of short - term investments to market

兑换损失 foreign exchange loss

处分投资损失 loss on disposal of investments

处分资产损失 loss on disposal of assets

其它营业外费用 other non - operating expenses

停工损失 loss on work stoppages

灾害损失 casualty loss

存货盘损 loss on physical inventory

存货跌价及呆滞损失 loss for market price decline and obsolete and slow - moving inventories

其它营业外费用-其它 other non - operating expenses - other

所得税费用（或利益） income tax expense（or benefit）

所得税费用（或利益）income tax expense（or benefit）

非经常营业损益 nonrecurring gain or loss

停业部门损益 gain（loss）from discontinued operations

停业部门损益-停业前营业损益 income（loss）from operations of discontinued segments

停业部门损益-处分损益 gain（loss）from disposal of discontinued segments

非常损益 extraordinary gain or loss

非常损益 extraordinary gain or loss

会计原则变动累积影响数 cumulative effect of changes in accounting principles

少数股权净利 minority interest income

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