美國CPA考試詞匯：損益類 （下）| 速戳！

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營業外收入及費用 non - operating revenue and expenses,other income（expense）

營業外收入 non-operating revenue

利息收入 interest revenue

利息收入 interest revenue/income

投資收益 investment income

權益法認列之投資收益 investment income recognized under equity method

股利收入 dividends income

短期投資市價回升利益 gain on market price recovery of short - term investment

兌換利益 foreign exchange gain

兌換利益 foreign exchange gain

處分投資收益 gain on disposal of investments

處分投資收益 gain on disposal of investments

處分資產溢價收入 gain on disposal of assets

處分資產溢價收入 gain on disposal of assets

其它營業外收入 other non - operating revenue

捐贈收入 donation income

租金收入 rent revenue/income

傭金收入 commission revenue/income

出售下腳及廢料收入 revenue from sale of scraps

存貨盤盈 gain on physical inventory

存貨跌價回升利益 gain from price recovery of inventory

壞帳轉回利益 gain on reversal of bad debts

其它營業外收入-其它 other non - operating revenue - other items

營業外費用 non-operating expenses

利息費用 interest expense

投資損失 investment loss

權益法認列之投資損失 investment loss recog - nized under equity method

短期投資未實現跌價損失 unrealized loss on reduction of short - term investments to market

兌換損失 foreign exchange loss

處分投資損失 loss on disposal of investments

處分資產損失 loss on disposal of assets

其它營業外費用 other non - operating expenses

停工損失 loss on work stoppages

災害損失 casualty loss

存貨盤損 loss on physical inventory

存貨跌價及呆滯損失 loss for market price decline and obsolete and slow - moving inventories

其它營業外費用-其它 other non - operating expenses - other

所得稅費用（或利益） income tax expense（or benefit）

所得稅費用（或利益）income tax expense（or benefit）

非經常營業損益 nonrecurring gain or loss

停業部門損益 gain（loss）from discontinued operations

停業部門損益-停業前營業損益 income（loss）from operations of discontinued segments

停業部門損益-處分損益 gain（loss）from disposal of discontinued segments

非常損益 extraordinary gain or loss

非常損益 extraordinary gain or loss

會計原則變動累積影響數 cumulative effect of changes in accounting principles

少數股權凈利 minority interest income

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