以下为句子列表：
英文: Non-operating revenue and expenses: indicating non-operating revenue, non-operating expenses, etc.
中文: 七营业外收入及费用类：指营业外收入、营业外费用等项。
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英文: Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.
中文: 营业利润为营业收入减去营业成本、期间费用和各种流转税及附加税费后的余额。
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