中文：

营业外支出是会计科目的一种，主要用于核算企业发生的与经营活动无直接关系的各项支出。这些支出主要包括非流动资产处置损失、非货币性资产交换损失、债务重组损失、公益性捐赠支出、非常损失、盘亏损失等。

具体来说，非流动资产处置损失是指企业出售固定资产、无形资产等非流动资产时产生的损失；非货币性资产交换损失是指企业在非货币性资产交换中产生的损失；债务重组损失是指企业在进行债务重组时产生的损失；公益性捐赠支出是指企业对外进行公益性捐赠时支出的款项；非常损失是指由于不可抗力因素导致的财产损失；盘亏损失是指企业盘点时发现财产盘亏所造成的损失。

营业外支出科目与营业外收入科目相对应，营业外支出科目的借方反映企业发生的各项营业外支出，贷方反映营业外收入转出数，期末以“—”余额反映企业各项营业外支出的总额。

英文：

Business operating expenses are a type of accounting item that mainly calculates and accounts for various expenses incurred by the enterprise that are not directly related to business activities. These expenses mainly include non-current asset disposal losses, non-monetary asset exchange losses, debt restructuring losses, public welfare donation expenses, extraordinary losses, inventory losses, etc.

Specifically, non-current asset disposal losses refer to losses incurred when an enterprise sells fixed assets, intangible assets, and other non-current assets; non-monetary asset exchange losses refer to losses incurred when an enterprise engages in non-monetary asset exchanges; debt restructuring losses refer to losses incurred when an enterprise restructures its debts; public welfare donation expenses refer to expenses incurred when an enterprise makes public welfare donations; extraordinary losses refer to property losses caused by force majeure factors; inventory losses refer to losses caused by inventory shortages discovered during inventory盘点.

The business operating expenses account corresponds to the business operating income account. The debit side of the business operating expenses account reflects all business operating expenses incurred by the enterprise, while the credit side reflects the transfer out of business operating income. At the end of the period, the account shows a balance of “—” to reflect the total amount of various business operating expenses.