non-recurring gains and losses
英 [ˈnəʊn rɪˈkɜːrɪŋ ɡeɪnz ənd ˈlɒsɪz]
美 [ˈnoʊn rɪˈkɜːrɪŋ ɡeɪnz ənd ˈlɔsəz]
非经常性损益；偶生损益
双语例句
- Analysis of the Impact of Non-recurring Gains and Losses on the Financial Performance of Listed Companies
非经常性损益对上市公司财务业绩影响研究&基于沪市上市公司2007年年报分析 - The non-recurring gains and losses has combed the literature and commentary.
本文对非经常性损益相关文献进行了梳理和述评。 - Asset Impairment and Non-recurring Gains and Losses of Shenzhen Main Board Market 2008
2008年深市主板公司资产减值及非经常性损益分析 - The paper first introduces the FASB and the IASB and the ASB in non-recurring gains of research, including the definition of non-recurring gains and losses, meaning and definition of the relevant standards.
文中首先介绍FASB和IASB以及ASB在非经常性损益方面的研究，包括非经常性损益的定义、内涵和相关界定标准。 - Through comparing and anglicizing the value relevance differences of company profit after deducting non-recurring gains and losses, the article verify whether the disclosure of the new policy substantially improve the decision usefulness of accounting information.
通过对上司公司披露的扣除非经常性损益后会计盈余指标的价值相关性差异比较分析，验证新制度的披露是否从实质上提高了会计信息的决策有用性。 - 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。 - The profit sustainability of non-recurring gains and losses is far below the daily main business income for the enterprise.
而非经常性损益为企业带来利润的可持续性远远低于企业日常主营业务的收入。 - Next is the theory of non-recurring gains and losses of, mainly on the concept of income "concept of current operating performance" and the "concept of comprehensive income," two views, standard setters have been looking for the balance of the two income concepts.
接着是对非经常性损益有关理论的探讨，关于收益的观念主要存在本期经营业绩观和全面收益观两种观点，准则制定机构一直在寻找这两种收益观念的平衡。 - With the development of capital markets, disclosure of net information is an important subject of the theoretical circle. Compared to operating income, there has been considerable controversy about non-recurring gains and losses disclosed.
随着资本市场的发展，净收益信息的披露成为理论界研究的一个重要课题，相对于经营性收益，非经常性损益的披露一直存在着很大的争议。 - And it analyzes descriptive statistically the non-recurring gains and losses of samples in 2007 and 2008 to suggest that loss listed companies use the non-recurring gains and losses to make up the deficits and get surpluses in 2008.
并且对扭亏样本2007年和2008年的非经常性损益进行描述性统计分析后，认为亏损上市公司在2008年存在利用非经常性损益来实现扭亏为盈的行为。 - As convergence of accounting standards between China and the international, such changes will undoubtedly non-recurring gains and losses of the disclosure have a significant impact.
随着我国与国际会计准则的趋同，这样的变化无疑会对我国非经常性损益的披露产生重大的影响。