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
  其它營業(yè)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(zhuǎn)回利益 gain on reversal of bad debts
高頓網(wǎng)校微信二維碼
關(guān)注高頓網(wǎng)校微信,*9時間獲取AICPA考試時間提醒,體驗全新備考方式
 
       高頓網(wǎng)校特別提醒:已經(jīng)報名2014年AICPA考試的考生可按照復(fù)習計劃有效進行!另外,高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開通,通過針對性地講解、訓(xùn)練、答疑、???,對學習過程進行全程跟蹤、分析、指導(dǎo),可以幫助考生全面提升備考效果。
 
  報考指南:2014年AICPA報考指南 
  考前沖刺:AICPA 考試試題   考試輔導(dǎo)
  高清網(wǎng)課:AICPA網(wǎng)絡(luò)課程