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在一定期間的經營成果,包括營業利潤、投資凈收益和營業外收支凈額。
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 營業外收支凈額是指與企業生產經營沒有直接關系的各種營業外收入減營業外支出后的余額。