营业外收入亦称“营业外收益”。指与生产经营过程无直接关系,应列入当期利润的收入。是企业财务成果的组成部分。例如,没收包装物押金收入、收回调入职工欠款、罚款净收入等等。营业外收入在“利润”或“利润或亏损”账户核算。在企业的“利润表”中,营业外收入需单独列示。属于企业营业外收入的款项应及时入账,不准留作小家当或其他不符合制度规定的开支。企业营业外收入的核算在“营业外收入”账户下进行,也可在该账户下按各种不同的收入设置明细账户进行明细核算。
营业外收入 Non-operating income ; nonrevenue receipt ; non-business income ; [会计] non-operating revenue
其它营业外收入 other non-operating revenue ; other non-operating income
营业外收入及费用 non-operating revenue and expenses, other income
营业外收入及支出 Non-operating income and expenses
营业外收入和支出 extraordinary gains and loss
营业外收入审计 [审计] audit of non-operating income
营业外收入/费用 Other Income/Expenses
营业外净收入 Non-Operating Revenue ; Net Non-operating income
其他营业外收入 other non-operating revenue
·2,447,543篇论文数据,部分数据来源于NoteExpress
营业外收入或收入不包括已实现净收益收益,除税净额是一种常见的业绩衡量保险公司。
Operating Income or Income excluding net realized gains, net of tax is a common performance measurement for insurance companies.
收入总额:填写本企业本纳税年度内销售或营业收入净额、其他业务收入及营业外收入之和。
H. total revenue: the total amount obtained by summing up the net sales or net revenue from operation, revenue from other operation and revenue from non-business operation.
其次,债务重组收益不再计入“资本公积”,而是确认为收入要素,计入“营业外收入”账户。
"Second, the debt restructuring income no longer included in" capital surplus ", but recognized as income factor, included in "operating income" account."
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