所得稅費用(或利益) income tax expense ( or benefit)
  9 非經(jīng)常營業(yè)損益 nonrecurring gain or loss
  91 停業(yè)部門損益 gain(loss) from discontinued operations
  911 停業(yè)部門損益-停業(yè)前營業(yè)損益 income(loss) from operations of discontinued segments
  9111 停業(yè)部門損益-停業(yè)前營業(yè)損益 income(loss) from operations of discontinued segment
  912 停業(yè)部門損益-處分損益 gain(loss) from disposal of discontinued segments
  9121 停業(yè)部門損益-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 會計原則變動累積影響數(shù) cumulative effect of changes in accounting principles
  931 會計原則變動累積影響數(shù) cumulative effect of changes in accounting principles
  9311 會計原則變動累積影響數(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
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  考前沖刺:AICPA 考試試題   考試輔導(dǎo)
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