7营业外收入及费用non-operatingrevenueandexpenses,otherincome（expense）
71~74营业外收入non-operatingrevenue
711利息收入interestrevenue
7111利息收入interestrevenue/income
712投资收益investmentincome
7121权益法认列之投资收益investmentincomerecognizedunderequitymethod
7122股利收入dividendsincome
7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment
713兑换利益foreignexchangegain
7131兑换利益foreignexchangegain
714处分投资收益gainondisposalofinvestments
7141处分投资收益gainondisposalofinvestments
715处分资产溢价收入gainondisposalofassets
7151处分资产溢价收入gainondisposalofassets
748其它营业外收入othernon-operatingrevenue
7481捐赠收入donationincome
7482租金收入rentrevenue/income
7483佣金收入commissionrevenue/income
7484出售下脚及废料收入revenuefromsaleofscraps
7485存货盘盈gainonphysicalinventory
7486存货跌价回升利益gainfrompricerecoveryofinventory
7487坏帐转回利益gainonreversalofbaddebts
7488其它营业外收入-其它othernon-operatingrevenue-otheritems
75~78营业外费用non-operatingexpenses
751利息费用interestexpense
7511利息费用interestexpense
752投资损失investmentloss
7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod
7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket
753兑换损失foreignexchangeloss
7531兑换损失foreignexchangeloss
754处分投资损失lossondisposalofinvestments
7541处分投资损失lossondisposalofinvestments
755处分资产损失lossondisposalofassets
7551处分资产损失lossondisposalofassets
788其它营业外费用othernon-operatingexpenses
7881停工损失lossonworkstoppages
7882灾害损失casualtyloss
7885存货盘损lossonphysicalinventory
7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories
7888其它营业外费用-其它othernon-operatingexpenses-other
8所得税费用（或利益）incometaxexpense（orbenefit）
81所得税费用（或利益）incometaxexpense（orbenefit）
811所得税费用（或利益）incometaxexpense（orbenefit）
8111所得税费用（或利益）incometaxexpense（orbenefit）
9非经常营业损益nonrecurringgainorloss
91停业部门损益gain（loss）fromdiscontinuedoperations
911停业部门损益-停业前营业损益income（loss）fromoperationsofdiscontinuedsegments
9111停业部门损益-停业前营业损益income（loss）fromoperationsofdiscontinuedsegment
912停业部门损益-处分损益gain（loss）fromdisposalofdiscontinuedsegments
9121停业部门损益-处分损益gain（loss）fromdisposalofdiscontinuedsegment
92非常损益extraordinarygainorloss
921非常损益extraordinarygainorloss
9211非常损益extraordinarygainorloss
93会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples
931会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples
9311会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples
94少数股权净利minorityinterestincome
941少数股权净利minorityinterestincome
9411少数股权净利minorityinterestincome
