利息费用 interest expense
利息费用 interest expense
投资损失 investment loss
权益法认列之投资损失 investment loss recog- nized under equity method
短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market
兑换损失 foreign exchange loss
兑换损失 foreign exchange loss
处分投资损失 loss on disposal of investments
其它营业外费用 other non-operating expenses
停工损失 loss on work stoppages
灾害损失 casualty loss
存货盘损 loss on physical inventory
存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories
其它营业外费用-其它 other non-operating expenses- other
所得税费用(或利益) income tax expense (or benefit)
报考指南:2014年AICPA报考指南
考前冲刺:AICPA 考试试题 考试辅导
高清网课:AICPA网络课程