By ALICIA TUOVILA

Reviewed by JEFREDA R. BROWN

Fact checked by ARIEL COURAGE

编写人：ALICIA TUOVILA

审核人：EFREDA R. BROWN

事实核查人：ARIEL COURAGE 

What Is a Non-Operating Expense?

什么是营业外支出？

A non-operating expense is a business expense unrelated to core operations. The most common types of non-operating expenses are interest charges and losses on the disposition of assets. Accountants sometimes remove non-operating expenses and non-operating revenues to examine the performance of the core business, excluding the effects of financing and other items.

营业外支出是指与核心业务无关的业务支出。最常见的营业外支出是利息费用和资产处置损失。会计师有时会剔除营业外支出和营业外收入来考察核心业务的业绩，不考虑融资等产生的影响。

Non-operating expenses can be contrasted with operating expenses, which relate to the day-to-day functioning of a business.

营业外支出与营业费用正好相反，后者与企业的日常运营有关。

KEY TAKEAWAYS

关键要点

·A non-operating expense is incurred when a cost doesn't directly relate to a firm's primary or core business.

营业外支出是在成本与公司主要业务或核心业务无直接关系的情况下产生的。

·Non-operating expenses are deducted from operating profits and accounted for at the bottom of a company's income statement.

营业外支出从营业利润中扣除，在公司利润表底部列示。

·Examples of non-operating expenses include interest payments, write-downs, or costs from currency exchanges.

营业外支出包括利息支付、资产减记或货币兑换成本。

Understanding Non-Operating Expense

了解营业外支出

Non-operating expense, like its name implies, is an accounting term used to describe expenses that occur outside of a company's day-to-day activities. These types of expenses include monthly charges like interest payments on debt and can also include one-time or unusual costs. For example, a company may categorize any costs incurred from restructuring, reorganizing, costs from currency exchange, or charges on obsolete inventory as non-operating expenses.

顾名思义，营业外支出是会计术语，是指公司日常活动之外发生的费用。这类费用包括债务利息支付等按月收取的费用，也可以包括一次性成本或非经常性成本。比如，公司可以将任何重组、改组成本、货币兑换成本或过时存货费用归类为营业外支出。

Non-operating expenses are recorded at the bottom of a company's income statement. The purpose is to allow financial statement users to assess the direct business activities that appear at the top of the income statement alone. Generating profit from core operations is critical for a company.

营业外支出在公司利润表底部列示，目的是让财务报表使用者能够评估仅在利润表顶部列示的直接业务活动。核心业务产生利润对于公司来说至关重要。

Special Considerations

特殊注意事项

When looking at a company's income statement from top to bottom, operating expenses are the first costs displayed below revenue. The company starts the preparation of its income statement with top-line revenue. Cost of goods sold (COGS) is subtracted from revenue to arrive at gross income.

从上到下查看公司利润表时可以发现，营业费用是总收入下方显示的第一类成本。公司编制的利润表以总收入为起点。从总收入中减去销货成本，即可得出毛利润。

After gross income is calculated, operating costs are subtracted to get the company's operating profit, or earnings before interest and tax (EBIT). After operating profit has been derived, non-operating expenses are subtracted from operating profit to arrive at earnings before taxes (EBT). Taxes are then calculated to derive net income.

计算出毛利润后，减去营运成本，即可得出公司的营运利润或息税前利润。得出营运利润后，从营运利润中减去营业外支出，即可得出税前利润。然后，计算税收，得出净利润。

Non-Operating Expense Examples

营业外支出示例

Most public companies finance their growth with a combination of debt and equity. Regardless of the allocation, any business that has corporate debt also has monthly interest payments. This is considered a non-operating expense because it's not commonly thought of as core operations.

大多数上市公司通过债务和股权相结合的方式进行融资。无论如何分配，任何拥有公司债务的企业每月都需要支付利息。由于融资通常不被视为核心业务，这类利息支付会被视为营业外支出。

If a company sells a building, and it's not in the business of buying and selling real estate, the sale of the building is a non-operating activity. If the building were sold at a loss, the loss is considered a non-operating expense.

如果公司出售房屋，且该公司不从事房地产买卖业务，则出售房屋属于非经营性活动。如果房屋亏本出售，则该损失被视为营业外支出。

Frequently Asked Questions

常见问题

Why do companies separate out non-operating expenses?

公司为什么要区分营业外支出？

When looking at how a company generates profits, understanding its profits from core operations, net of direct operating expenses, is critical. Costs unrelated to these operations impact the bottom line, but they may not indicate how well a company is running.

在研究一家公司如何产生利润时，了解其核心业务利润（扣除直接营运费用）至关重要。与核心业务无关的成本会对净利润产生影响，但是可能无法说明公司的运营情况。

What are examples of non-operating expenses?

营业外支出包括什么？

Interest payments, the costs of disposing of property or assets not related to operations, restructuring costs, inventory write-downs, lawsuits, and other one-time charges are common examples.

常见营业外支出包括利息支付、处置与运营无关的财产或资产的成本、重组成本、存货减记、诉讼及其他一次性费用。

Are rent and utilities non-operating expenses?

租金和水电费是否属于营业外支出？

Typically, no. These would both be directly related to a business' core operations, since without paying rent and utilities, the firm wouldn't be able to function.

通常不属于。如果不支付租金和水电费，公司就无法正常运行，因此，租金和水电费与企业核心业务有直接关系。