需要肯定的是，营业外损益不仅影响所有者权益，同时也影响收入和费用。

To be sure, gains and losses affect owners 'equity as much as revenues and expenses.

youdao

公司营业额（亦称营业外收入、销售额）减去销货成本后的利润，未扣除间接费用，管理费用，财务费用等。

The sales income minus cost of good sold is gross profit which includes indirect expenses, administration expenses and financial expenses ect.

youdao

公司营业额（亦称营业外收入、销售额）减去销货成本后的利润，未扣除间接费用，管理费用，财务费用等。

The sales income minus cost of good sold is gross profit which includes indirect expenses, administration expenses and financial expenses ect.

youdao