利息費(fèi)用 interest expense
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
兌換損失 foreign exchange loss
處分投資損失 loss on disposal of investments
其它營(yíng)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(yíng)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)
報(bào)考指南:2014年AICPA報(bào)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