Article 54 profit is the operating results of an enterprise in an accounting period , including operating profit , net investment profit and net non - operating income 第五十四條利潤是企業(yè)在一定期間的經(jīng)營成果,包括營業(yè)利潤、投資凈收益和營業(yè)外收支凈額。
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 營業(yè)外收支凈額是指與企業(yè)生產(chǎn)經(jīng)營沒有直接關(guān)系的各種營業(yè)外收入減營業(yè)外支出后的余額。