extraordinary items

基本解釋

Improvement in earnings expected in 2009 through decline of restructuring-related extraordinary items.
在2009年我們希望通過減少重組相關(guān)的特殊條款來改善目前的收益狀況。
Among the various means of the earnings management activities, extraordinary items(EI)often become an important one used by Listed Companies.
非經(jīng)常性損益作爲(wèi)一個(gè)衡量公司盈利能力的重要指標(biāo)，也成爲(wèi)一些公司調(diào)節(jié)利潤(rùn)的工具。
Extraordinary items are some unusual or infrequent transactions or events on contrary to frequent items. According to persistence of earnings, they are the weakest items in persistence.
非常項(xiàng)目是相對(duì)於經(jīng)常項(xiàng)目而言的一些非正?；蚍墙?jīng)常的交易或事項(xiàng)，依照盈利的持續(xù)性原理，它是持續(xù)性最弱的項(xiàng)目。

By removing extraordinary items — often the price paid for restructuring — Ernst tries to measure core earning power.
FORBES: Analytic myopia
Ernst looks at net income before extraordinary items divided by the sum of common and preferred equity and long-term debt.
FORBES: Analytic myopia
Moreover, it must be noted, that Apple consistently beats earnings estimates, boasts high quality earnings from its operations (as opposed to extraordinary items), and has highly-visible growth ahead with product trajectories and its enviable retail strategy.
FORBES: Apple: Steve Jobs Departure Will Prove Visionary

earnings before extraordinary items 特殊項(xiàng)目前的盈餘;非常項(xiàng)目前利益;目前利益
extraordinary items reports 非常項(xiàng)目報(bào)告
net income before extraordinary items [會(huì)計(jì)]計(jì)算特殊項(xiàng)目前的淨(jìng)收益;繙譯
The Accounting for Extraordinary Items 非常項(xiàng)目會(huì)計(jì)