non-recurring items
英 [ˈnəʊn rɪˈkɜːrɪŋ ˈaɪtəmz]
美 [ˈnoʊn rɪˈkɜːrɪŋ ˈaɪtəmz]
临时项目；非经常性项目
双语例句
- What is non-recurring profits and losses? What items does it include?
何为非经常性损益？它包括哪些项目？ - This study investigates the information noises of non-recurring items based on the data from 1168 A-share listed companies that had non-recurring items in 2003 in the Chinese stock market.
该文以我国2003年度所有发生非经常性损益的A股上市公司作为研究对象，对我国上市公司非经常性损益的信息噪音进行实证分析。 - This part firstly introduces the concept and content of non-recurring items and relevant theory, and then introduces the meaning and definition also influencing factors of quality of financial report and related methods on the assessment of financial reporting quality.
该部分首先介绍了非经常性损益和财务报告质量的相关理论。 - This article assumes and to provides evidence to prove that the non-recurring items and quality of financial reporting are negatively correlated, while quality of financial reporting is significantly correlated with the growth and size of companies, finally make recommendations on improving quality of financial reporting.
本文假设并提供证据证明非经常性损益与上市公司财务报告质量负相关，同时，上市公司财务报告质量还与公司的成长性和公司的规模显著相关，最后就提高财务报告质量提出政策建议。 - And gradually developed in the guidelines tend to "comprehensive income concept," the earnings model, which for the study of non-recurring items provides a theoretical basis.
并在准则的制定中逐渐倾向于全面收益观的收益报告模式，这为研究非经常性损益项目提供了理论基础。