extraordinary items
英 [ɪkˈstrɔːdnri ˈaɪtəmz]
美 [ɪkˈstrɔːrdəneri ˈaɪtəmz]
网络 非经常性损益; 非常项目; 非常损益; 非常項目; 特殊项目
双语例句
- An Experimental Research of the Relationship between Extraordinary Items and Stock Price of Chinese Listed Corporations
上市公司非经常性损益与股价相关性的实验研究 - Then analyses the reason why extraordinary items are widely used in earnings management according to the review of literature home and abroad.
然后根据国内外学者对非经常性损益研究现状的综述，分析了非经常性损益被广泛应用于盈余管理的原因及其常用方式。 - Net income before extraordinary items
计算特殊项目前的净收益 - Finally, based on the previous discourse and empirical results, we give some suggestion from the aspect of disclosure policy of extraordinary items, securities regulation and investor protection.
最后，综合前文论述及实证研究的结果，从非经常性损益披露的规定、证券监管、投资者保护等几个角度，提出了加强我国非经常性损益披露监管的建议。 - Overall, listed companies with deficit mainly use extraordinary items of earnings management in order to avoid delisting supervision, whereas the actual business performance and sustained profitability of the company has no substantial improvement.
总体而言，亏损上市公司为了规避退市监管，主要采用非经常性损益盈余管理，而公司实际经营绩效以及持续盈利能力基本没有得到实质性的改善，主营业务增长情况对公司扭亏没有实质作用。 - The earning management through extraordinary profit and loss has drawn a board attention from both the scholars and the society. Government subsidy is one of the important items of the extraordinary profit and loss, plays an important role in the economic system of our country.
利用非经常性损益进行盈余管理一直是学术界和社会广泛关注的现象，政府补助作为其中一个重要的手段，在我国特殊的经济体制中显得尤为突出。 - The Accounting for Extraordinary Items
非常项目会计 - Extraordinary items and prior year adjustments
非常项目和上年度调整数 - For speciality of extraordinary items, it has become an important way for listed companies 'earnings management. Besides, the situation has been worse year by year.
而非经常性损益鉴于其特殊性往往成为上市公司进行盈余管理的重要手段，且近年来非经常性损益盈余管理行为有逐年增长的趋势。 - In the end, the author gives advice on accounting recognition and how to diagnose extraordinary items and disclosure.
最后，针对我国非常项目会计发展进程中的主要问题，即非常项目的会计要素归属、会计确认及其诊断、披露揭示等提出了自己的系统性建议。