extraordinary gains and losses

英 [ɪkˈstrɔːdnri ɡeɪnz ənd ˈlɒsɪz]

美 [ɪkˈstrɔːrdəneri ɡeɪnz ənd ˈlɔsəz]

非常损益

Analysis on Theory and Standards of Extraordinary Gains and Losses Presentation
非经常性损益的列报：理论、准则与分析
Analysis of the Impact of Extraordinary Gains and Losses on the 2003 Financial Results of Shanghai Listed Companies
非经常性损益对沪市上市公司财务业绩影响研究
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 well development of the capital market.
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。
In 2003, in the new revised guidelines, IASB eliminated the "extraordinary items" in the table and the disclosure of the notes, which is non-recurring gains and losses of previous disclosure of a major change.
2003年IASB在修订的准则中取消了非常项目在表内和附注中的披露，这是对以往非经常性损益披露的一次重大改变。