營(yíng)業(yè)外費(fèi)用 non-operating expenses
  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)
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  報(bào)考指南:2014年AICPA報(bào)考指南 
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