所得稅費(fèi)用(或利益) income tax expense ( or benefit)
  9 非經(jīng)常營(yíng)業(yè)損益 nonrecurring gain or loss
  91 停業(yè)部門(mén)損益 gain(loss) from discontinued operations
  911 停業(yè)部門(mén)損益-停業(yè)前營(yíng)業(yè)損益 income(loss) from operations of discontinued segments
  9111 停業(yè)部門(mén)損益-停業(yè)前營(yíng)業(yè)損益 income(loss) from operations of discontinued segment
  912 停業(yè)部門(mén)損益-處分損益 gain(loss) from disposal of discontinued segments
  9121 停業(yè)部門(mén)損益-處分損益 gain(loss) from disposal of discontinued segment
  92 非常損益 extraordinary gain or loss
  921 非常損益 extraordinary gain or loss
  9211 非常損益 extraordinary gain or loss
  93 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles
  931 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles
  9311 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles
  94 少數(shù)股權(quán)凈利 minority interest income
  941 少數(shù)股權(quán)凈利 minority interest income
  9411 少數(shù)股權(quán)凈利 minority interest income
高頓網(wǎng)校微信二維碼
關(guān)注高頓網(wǎng)校微信,*9時(shí)間獲取AICPA考試時(shí)間提醒,體驗(yàn)全新備考方式
 
       高頓網(wǎng)校特別提醒:已經(jīng)報(bào)名2013年AICPA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行!另外,高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通,通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、???,對(duì)學(xué)習(xí)過(guò)程進(jìn)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(bào)考指南:2013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