營(yíng)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
  其它營(yíng)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
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  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