600
 
營(yíng)業(yè)外收入及費(fèi)用non-operating revenue and expenses,other income（expense）
71~74營(yíng)業(yè)外收入non-operating revenue
711利息收入interest revenue
7111利息收入interest revenue/income
712投資收益investment income
7121權(quán)益法認(rèn)列之投資收益investment income recognized under equity method
7122股利收入dividends income
7123短期投資市價(jià)回升利益gain on market price recovery of short-term investment
713兌換利益foreign exchange gain
7131兌換利益foreign exchange gain
714處分投資收益gain on disposal of investments
7141處分投資收益gain on disposal of investments
715處分資產(chǎn)溢價(jià)收入gain on disposal of assets
7151處分資產(chǎn)溢價(jià)收入gain on disposal of assets
748其它營(yíng)業(yè)外收入other non-operating revenue
7481捐贈(zèng)收入donation income
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7482租金收入rent revenue/income
7483傭金收入commission revenue/income
7484出售下腳及廢料收入revenue from sale of scraps
7485存貨盤(pán)盈gain on physical inventory
7486存貨跌價(jià)回升利益gain from price recovery of inventory
7487壞帳轉(zhuǎn)回利益gain on reversal of bad debts
7488其它營(yíng)業(yè)外收入-其它other non-operating revenue-other items
75~78營(yíng)業(yè)外費(fèi)用non-operating expenses
751利息費(fèi)用interest expense
7511利息費(fèi)用interest expense
752投資損失investment loss
7521權(quán)益法認(rèn)列之投資損失investment loss recog-nized under equity method
7523短期投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss on reduction of short-term investments to market
753兌換損失foreign exchange loss
7531兌換損失foreign exchange loss
754處分投資損失loss on disposal of investments
7541處分投資損失loss on disposal of investments
755處分資產(chǎn)損失loss on disposal of assets
7551處分資產(chǎn)損失loss on disposal of assets
788其它營(yíng)業(yè)外費(fèi)用other non-operating expenses
7881停工損失loss on work stoppages
7882災(zāi)害損失casualty loss
7885存貨盤(pán)損loss on physical inventory
7886存貨跌價(jià)及呆滯損失loss for market price decline and obsolete and slow-moving inventories
7888其它營(yíng)業(yè)外費(fèi)用-其它other non-operating expenses-other

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