非常损益(Extraordinarytems)凡基於非常原因之偶发性收益及损毁、费用皆属之。发生损失之数，记入借方；己实现收益之数，记入贷方。本科目如为借方馀额，表示非常损失减非常收益之净额；如为贷方馀额，表示非常收益减非常损失之净额；决算时本科目馀额以税後转入本期损益。
...tax expense or benefit) 系指当期所得税费用(利益)及递延所得税费用(利益)之合计数921 非常损益 ( extraordinary gain or loss ) 指性质特殊且非经常发生之损益皆属之.
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...利用累进差额方式计算： 5,000,000*25%-10,000=1,240,000 非常损益与会计原则变更 非常损益(Extraordinary Gains and Losses)：是指 性质特殊且不寻常发生的项目，包括 1. 水灾 2.
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... extraordinary depreciation 非常损益 extraordinary profit or loss; extraordinary gains and losses; unusual gain or loss 非常收入 extraordinary receipts; extraordinary revenue; extraordinary income ..
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...非常折旧 abnormal depreciation; extraordinary depreciation 非常损益 extraordinary profit or loss; extraordinary gains and losses; unusual gain or loss 非常收入 extraordinary receipts; extraordinary revenue; extraordin...
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非经常营业损益 nonrecurring gain or loss
非经常性损益 Profit and loss ; Extraordinary Item ; Nonrecurring Items ; non-recurring profit and loss
非经常损益 nonrecurring gains and loss ; non-recurring gains and losses
非常常营业损益 nonrecurring gain or loss
非经常损益风险的防范 Chinese Agricultural Accounting
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