一、营业外收入和营业外支出营业外收支是指与企业生产经营活动无直接关系的收入和支出。营业外收入,如租金收入,没收过期不退包装物的押金收入,以及确实无法支付的应付款项的注销等。营业外支出,如企业搬迁费,职工退休金,职工子弟学校经费,以及由于自然灾害造成的材料物资等流动资产的非常损失等。二、综合折旧 I. Non-operating income and non-operating expenses Non-operating income and expenses refer to the income and expenditure that are not directly related to the production and operation activities of the enterprise. Non-operating income, such as rental income, confiscation of deposits with expired non-refundable packages, and write-offs of unpaid amounts due. Non-operating expenses, such as corporate relocation costs, employees’ pensions, school expenses for workers and children, and the extraordinary loss of current assets such as materials and materials caused by natural disasters. Second, the comprehensive depreciation