1) nonrecurring gain or loss
非经常营业损益
2) current operating income statement
经常营业损益表;经常营业损益表
4) non-operating gains and losses
非营业损益;营业外损益
5) 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。
6) 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。
补充资料：经常
①平常；日常：～费ㄧ积肥是农业生产中的～工作。②常常；时常：他俩～保持联系ㄧ要～注意环境卫生。
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