檢視营业外支出的原始碼

[[File:营业外支出.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E8%90%A5%E4%B8%9A%E5%A4%96%E6%94%AF%E5%87%BA&step_word=&hs=0&pn=0&spn=0&di=76670&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=2216995654%2C2682872318&os=1845561890%2C2608480572&simid=3463612378%2C331112121&adpicid=0&lpn=0&ln=1572&fr=&fmq=1618639513917_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fn1.itc.cn%2Fimg8%2Fwb%2Frecom%2F2016%2F08%2F24%2F147204597850402596.JPEG%26refer%3Dhttp%3A%2F%2Fn1.itc.cn%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621231532%26t%3D225fd84f6985078370fa2c23e06ac310&fromurl=ippr_z2C%24qAzdH3FAzdH3F4_z%26e3Bf5i7_z%26e3Bv54AzdH3FwAzdH3F888l8dld8_nmmcbc&gsm=1&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://m.sohu.com/a/111912921_366585 来自搜狐]]]
'''营业外支出'''是指除主营业务成本和其他业务支出等以外的各项非营业性支出。如罚款支出，捐赠支出，非常损失等。为此，要设置“营业外支出”账户对这部分内容进行核算。企业发生各项营业外支出时，记入这个账户的借方；期末结转损益时，从贷方转入“本年利润”账户的借方，结转后该账户无余额。