损益表中的营业外收入率如何计算？



钀ヤ笟澶栨敹鍏ョ巼鏄寚钀ヤ笟澶栨敹鍏ュ崰鎬绘敹鍏ョ殑姣斾緥锛屽畠鏄　閲忎紒涓氳惀涓氬缁忚惀娲诲姩瀵规暣浣撶粡钀ョ殑璐＄尞绋嬪害鐨勯噸瑕佹寚鏍囥€傚湪鎹熺泭琛ㄤ腑锛岃惀涓氬鏀跺叆鐜囩殑璁＄畻鍙互甯姪浼佷笟浜嗚В鍏堕潪鏍稿績涓氬姟瀵圭粡钀ヤ笟缁╃殑褰卞搷锛屼粠鑰屾洿濂藉湴鍒跺畾缁忚惀绛栫暐鍜岃鍒掓湭鏉ュ彂灞曟柟鍚戙€?

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1. 钀ヤ笟澶栨敹鍏ョ巼鐨勮绠楁柟娉?/h2>

钀ヤ笟澶栨敹鍏ョ巼鐨勮绠楁柟娉曠浉瀵圭畝鍗曪紝閫氬父閲囩敤浠ヤ笅鍏紡锛?/p>

钀ヤ笟澶栨敹鍏ョ巼 = 钀ヤ笟澶栨敹鍏?/ 鎬绘敹鍏?脳 100%

鍏朵腑锛岃惀涓氬鏀跺叆鏄寚浼佷笟鍦ㄧ粡钀ユ椿鍔ㄤ箣澶栬幏寰楃殑鏀跺叆锛屾€绘敹鍏ユ槸鎸囦紒涓氬湪涓€瀹氭椂鏈熷唴鐨勫叏閮ㄦ敹鍏ユ€诲拰銆?/p>

閫氳繃杩欎釜鍏紡锛屽彲浠ョ洿瑙傚湴鍙嶆槧鍑鸿惀涓氬鏀跺叆鍦ㄦ暣浣撴敹鍏ヤ腑鎵€鍗犳瘮渚嬨€?/p>

2. 褰卞搷钀ヤ笟澶栨敹鍏ョ巼鐨勫洜绱?/h2>

钀ヤ笟澶栨敹鍏ョ巼鐨勮绠椾笉浠呬粎鏄畝鍗曞湴濂楃敤鍏紡锛岃繕闇€瑕佽€冭檻鍒板绉嶅洜绱犵殑褰卞搷銆?/p>

锛?锛夎惀涓氬鏀跺叆鐨勭绫?/h3>

浼佷笟鑾峰緱鐨勮惀涓氬鏀跺叆鍙兘鏉ヨ嚜浜庡涓柟闈紝鍖呮嫭鎶曡祫鏀剁泭銆侀潪缁忓父鎬ф崯鐩娿€佹斂搴滆ˉ鍔╃瓑銆備笉鍚岀绫荤殑鏀跺叆瀵硅惀涓氬鏀跺叆鐜囩殑褰卞搷绋嬪害鍙兘涓嶅悓銆?/p>

锛?锛夋€绘敹鍏ョ殑娉㈠姩

鎬绘敹鍏ョ殑娉㈠姩涔熶細褰卞搷钀ヤ笟澶栨敹鍏ョ巼鐨勮绠楃粨鏋溿€傚鏋滄€绘敹鍏ユ尝鍔ㄨ緝澶э紝閭ｄ箞钀ヤ笟澶栨敹鍏ョ巼鐨勭ǔ瀹氭€у氨浼氬彈鍒颁竴瀹氬奖鍝嶃€?/p>

锛?锛変紒涓氱粡钀ョ瓥鐣?/h3>

浼佷笟鐨勭粡钀ョ瓥鐣ヤ篃浼氬钀ヤ笟澶栨敹鍏ョ巼浜х敓褰卞搷銆備竴浜涗紒涓氬彲鑳芥洿鍔犳敞閲嶆牳蹇冧笟鍔★紝鑰屽闈炴牳蹇冧笟鍔＄殑鍙戝睍涓嶅お鍏虫敞锛岃繖浼氬鑷磋惀涓氬鏀跺叆鐜囪緝浣庛€?/p>

锛?锛夎涓氱壒鐐?/h3>

涓嶅悓琛屼笟鐨勪紒涓氬钀ヤ笟澶栨敹鍏ョ殑渚濊禆绋嬪害涔熶細鏈夋墍涓嶅悓銆傛瘮濡傦紝閲戣瀺琛屼笟鍙兘鏇村鍦颁緷璧栦簬鎶曡祫鏀剁泭锛岃€屽埗閫犱笟鍒欐洿澶氬湴渚濊禆浜庢斂搴滆ˉ鍔┿€?/p>

3. 钀ヤ笟澶栨敹鍏ョ巼鐨勬剰涔?/h2>

钀ヤ笟澶栨敹鍏ョ巼鐨勮绠椾笉浠呬粎鏄负浜嗕簡瑙ｆ暟瀛楋紝鏇撮噸瑕佺殑鏄粠涓彂鐜伴棶棰樸€佸埗瀹氱瓥鐣ャ€?/p>

锛?锛夊弽鏄犱紒涓氱殑缁忚惀澶氬厓鍖栫▼搴?/h3>

钀ヤ笟澶栨敹鍏ョ巼鑳藉鍙嶆槧浼佷笟鐨勭粡钀ュ鍏冨寲绋嬪害锛屽鏋滆惀涓氬鏀跺叆鐜囪緝楂橈紝璇存槑浼佷笟鐨勭粡钀ヨ寖鍥存瘮杈冨箍娉涳紝椋庨櫓鐩稿鍒嗘暎銆?/p>

锛?锛夎瘎浼颁紒涓氱粡钀ラ闄?/h3>

钀ヤ笟澶栨敹鍏ョ巼涔熷彲浠ョ敤鏉ヨ瘎浼颁紒涓氱殑缁忚惀椋庨櫓銆傚鏋滆惀涓氬鏀跺叆鐜囪繃楂橈紝鍙兘鎰忓懗鐫€浼佷笟瀵归潪鏍稿績涓氬姟鐨勪緷璧栬繃閲嶏紝涓€鏃﹁繖浜涙敹鍏ユ潵婧愬彈鍒板奖鍝嶏紝灏变細瀵逛紒涓氱粡钀ラ€犳垚杈冨ぇ椋庨櫓銆?/p>

锛?锛夊埗瀹氱粡钀ョ瓥鐣?/h3>

钀ヤ笟澶栨敹鍏ョ巼鐨勮绠楃粨鏋滃彲浠ュ府鍔╀紒涓氬埗瀹氭洿涓哄悎鐞嗙殑缁忚惀绛栫暐銆傚鏋滆惀涓氬鏀跺叆鐜囪緝浣庯紝浼佷笟鍙互鑰冭檻鍔犲ぇ瀵归潪鏍稿績涓氬姟鐨勬姇鍏ワ紝浠ュ疄鐜版敹鍏ョ殑澶氬厓鍖栥€?/p>

4. 鎬荤粨

钀ヤ笟澶栨敹鍏ョ巼鏄紒涓氱粡钀ユ椿鍔ㄧ殑閲嶈鎸囨爣涔嬩竴锛屽畠鑳藉甯姪浼佷笟浜嗚В鍏剁粡钀ュ鍏冨寲绋嬪害锛岃瘎浼扮粡钀ラ闄╋紝鍒跺畾缁忚惀绛栫暐銆傚湪璁＄畻钀ヤ笟澶栨敹鍏ョ巼鏃讹紝闇€瑕佽€冭檻鍒板绉嶅洜绱犵殑褰卞搷锛屽彧鏈夌患鍚堣€冭檻杩欎簺鍥犵礌锛屾墠鑳芥洿鍑嗙‘鍦板弽鏄犲嚭浼佷笟鐨勭粡钀ョ姸鍐点€?/p>

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