营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。

Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.

由于出售、报废或者毁损等原因而发生的固定资产清理净损益，应当计入营业外支出或者营业外收入。

Net profit or losses on disposals of fixed assets arising from sale, obsolescence or damage shall be accounted for as non-operating income or expenses.

其中，由于非常原因造成的净损失，计入营业外支出。

Non-operating income and non-operating expenses shall be accounted for separately and separately disclosed in the income statement.

其中，由于非常原因造成的净损失，计入营业外支出。

Net losses as a result of extraordinary causes shall be accounted for as non-operating expenses.