营业外收支净额
yínɡ yè wài shōu zhī jìnɡ é
- 名net amount of nonbusiness revenue and expenditure
营业外收支净额
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营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。
Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses .
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第五十四条利润是企业在一定期间的经营成果,包括营业利润、投资净收益和营业外收支净额。
Article 54 Profit is the operating results of an enterprise in an accounting period , including operating profit , net investment profit and net non-operating income .