1) non-regular income
非经常性收益
1.
The investor also should especially focus on the analysis of cash-flow and non-regular income.
投资者分析公司收益质量时,应判断报告信息与公司行为决策是否相关,正确分析公司所选择的会计政策,重点关注公司的现金流量和非经常性收益,并进行一定的分析论证。
2) capital revenue
资本收益;非经常收入
3) non-recurring profit and loss
非经常性损益
1.
Local Governments and Earnings Management of the Listed Companies——influences after non-recurring profit and loss;
地方政府与上市公司盈余管理——非经常性损益出台后的影响
2.
Thought on the Identification and Disclosure of the Non-recurring Profit and Loss;
对于非经常性损益界定和披露的一些思考
3.
In recent years, non-recurring profit and loss has become a sharp tool for listed companies to manipulate profits.
近年来,非经常性损益已成为上市公司操纵利润的利器。
4) extraordinary gains and losses
非经常性损益
1.
Based on the analysis of various extraordinary items,their general impact on a company’s financial situation,and their specific effect on the company’s financial results,this report finds that the overall financial performance of the listed companies has deteriorated due to extraordinary gains and losses.
文章通过非经常性损益、各非经常性损益项目对上市公司财务的整体影响以及对各非经常性损益项目对公司财务业绩的具体影响三个层次的分析,发现上市公司通过主营业务经营所获得的收益仍然是构成2003年财务业绩的主要来源,并且有继续向好的趋势;其整体业绩并未因非经常性损益的原因而导致质量低下。
2.
But many listed companies change their outstanding achievement according to packaging the financial reports with their items of the extraordinary gains and losses, which made investors lose their confidence and such acts would disserve the .
但是,目前我国一些上市公司通过调节非经常性损益项目对报表进行粉饰的行为,不仅误导投资者的判断和分析,而且有损于证券市场的健康发展。
5) extraordinary items
非经常性损益
1.
As we all know, recurrent earning is the core income of a company, investors can predict the company future earning by its continuity while extraordinary items can.
非经常性损益作为一个衡量公司盈利能力的重要指标，也成为一些公司调节利润的工具。
2.
Among the various means of the earnings management activities, extraordinary items(EI)often become an important one used by Listed Companies.
在上市公司的盈余管理活动中,非经常性损益往往成为其惯用的重要手段。
3.
According to the durative, earnings can be divided into two parts, ordinary profit and extraordinary items.
根据上市公司盈利的可持续性不同,将净利润分为经常性利润和非经常性损益。
补充资料：连续性与非连续性(见间断性与不间断性)
连续性与非连续性(见间断性与不间断性)
continuity and discontinuity
11an父ux泊g四f“山。麻以角g、.连续性与非连续性(c。nt，n琳t:nuity一)_见间断性与不间断性。and diseo红ti-
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条