美國CPA考試詞匯：損益類 （下）| 速戳！

每天叫醒你的不只有鬧鐘，還應(yīng)該有不拿美國注冊(cè)會(huì)計(jì)師證書誓不罷休的夢(mèng)想！不甘落后的你也趕快學(xué)習(xí)吧！正保會(huì)計(jì)網(wǎng)校在此精選了美國注冊(cè)會(huì)計(jì)師考試會(huì)計(jì)損益類詞匯供學(xué)員參考，祝大家備考愉快，夢(mèng)想成真。

營業(yè)外收入及費(fèi)用 non - operating revenue and expenses,other income（expense）

營業(yè)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(quán)益法認(rèn)列之投資收益 investment income recognized under equity method

股利收入 dividends income

短期投資市價(jià)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(chǎn)溢價(jià)收入 gain on disposal of assets

處分資產(chǎn)溢價(jià)收入 gain on disposal of assets

其它營業(yè)外收入 other non - operating revenue

捐贈(zèng)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(jià)回升利益 gain from price recovery of inventory

壞帳轉(zhuǎn)回利益 gain on reversal of bad debts

其它營業(yè)外收入-其它 other non - operating revenue - other items

營業(yè)外費(fèi)用 non-operating expenses

利息費(fèi)用 interest expense

投資損失 investment loss

權(quán)益法認(rèn)列之投資損失 investment loss recog - nized under equity method

短期投資未實(shí)現(xiàn)跌價(jià)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(chǎn)損失 loss on disposal of assets

其它營業(yè)外費(fèi)用 other non - operating expenses

停工損失 loss on work stoppages

災(zāi)害損失 casualty loss

存貨盤損 loss on physical inventory

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

其它營業(yè)外費(fèi)用-其它 other non - operating expenses - other

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

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

非經(jīng)常營業(yè)損益 nonrecurring gain or loss

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

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

停業(yè)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(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles

少數(shù)股權(quán)凈利 minority interest income

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