什么业务记营业外支出：中英文对比阅读

中文段落：

营业外支出是指企业在正常经营活动之外发生的各项支出，这些支出与企业的日常运营和主营业务无直接关联。那么，哪些业务会被记入营业外支出呢？

首先，非流动资产处置损失是一种常见的营业外支出。当企业出售或报废固定资产、无形资产等非流动资产时，如果处置价格低于其账面价值，就会产生处置损失。

其次，非常损失也属于营业外支出。这包括自然灾害导致的资产损失，如地震、洪水等不可抗力因素造成的资产毁损；以及企业因违法违规行为被罚款、没收财物等形成的损失。

此外，捐赠支出、盘亏损失等也是营业外支出的重要组成部分。企业为了履行社会责任或出于慈善目的进行的捐赠，以及因管理不善导致的资产盘亏，都会形成营业外支出。

在记账时，企业需要将这些营业外支出明确区分，并正确归类。这有助于准确反映企业的财务状况和经营成果，为决策者提供有价值的财务信息。

英文段落：

Non-operating expenses refer to various expenses incurred by a business that are not directly related to its daily operations and primary business activities. So, what types of business activities are recorded as non-operating expenses?

Firstly, losses from the disposal of non-current assets are a common non-operating expense. When a company sells or scraps non-current assets such as fixed assets and intangible assets, and the disposal price is lower than their book value, it incurs a disposal loss.

Secondly, extraordinary losses also fall under non-operating expenses. This includes asset losses caused by natural disasters, such as earthquakes and floods, as well as losses incurred due to fines and confiscation of property resulting from illegal or irregular behavior by the enterprise.

In addition, donation expenses and inventory losses are also significant components of non-operating expenses. Donations made by a company to fulfill social responsibilities or for charitable purposes, as well as asset losses due to poor management, all constitute non-operating expenses.

When recording these expenses, it is crucial for businesses to clearly distinguish and correctly categorize them. This helps accurately reflect the financial position and operating results of the business, providing valuable financial information to decision-makers.