non-operating income

An Analysis of Non-operating Income of Large-scale and Medium-sized Supermarkets

大中型超市的非营业性收入分析

Article 54 Profit is the operating results of an enterprise in an accounting period, including operating profit, net investment profit and net non-operating income.

第五十四条利润是企业在一定期间的经营成果，包括营业利润、投资净收益和营业外收支净额。

Non-operating income and expense account

非营业收益及费用帐户

The empirical results show that asset impairment losses, non-operating income, investment income, finance expense are the principal means of listed companies to manage earnings, but the relationship between changes in fair value gain or loss and earnings management is not obvious.

实证结果表明，在具体的利润费用项目方面，资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式，而公允价值变动损益与盈余管理的关系并不明显。

Non-operating income is often used by companies to window-dress net income.

非 营业性收入通常被用来装饰门面.

Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.

营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。