non-recurring profit and loss
英 [ˈnəʊn rɪˈkɜːrɪŋ ˈprɒfɪt ənd lɒs]
美 [ˈnoʊn rɪˈkɜːrɪŋ ˈprɑːfɪt ənd lɔːs]
偶生损益；非经常损益
双语例句
- Non-recurring profit and loss resulting from fair value measurement shows the ability of managers'facing market uncertainty.
公允价值计量产生的非经常性损益反映了经理人应对市场不确定性的能力。 - In recent years, non-recurring profit and loss has become a sharp tool for listed companies to manipulate profits.
近年来，非经常性损益已成为上市公司操纵利润的利器。 - The article introduces the definition and the disclosure of non-recurring profit and loss of foreign countries and discusses the definition and the disclosure of non-recurring profit and loss of China.
本文结合国外非常性损益的界定和披露，探讨了我国非经常性损益的界定和披露。 - It has been of great concern among domestic accountants and relevant regulatory institutions on how to standardize the accounting and disclosure of non-recurring profit and loss in order to restrain such acts of listed companies and consummate the allocation function of scarce resources in capital market.
如何规范非经常性损益的会计核算与披露，约束上市公司的此类行为，完善资本市场配置稀缺资源的功能，已引起我国会计界和监管机构的关注。 - Thought on the Identification and Disclosure of the Non-recurring Profit and Loss
对于非经常性损益界定和披露的一些思考 - Finally, discusses the "concept of comprehensive income" under the categorization of income based on the research progress, the improved non-recurring profit and loss account of disclosure and disclosure of the proposal sheet.
最后在探讨了全面收益观下收益项目分类的研究进展的基础上，提出了改进我国非经常性损益表内披露和表外披露的建议。 - Accounting Earnings information is one of the core information in the financial statements disclose the information of concern to many scholars. non-recurring profit and loss information for listed companies to manipulate earnings in a major way is to become the object of concern by the majority of researchers.
会计盈余信息是财务报表公布的核心信息之一而被众多学者所关注，其中非经常性损益信息作为上市公司操纵盈余信息的一种主要途径更是成为广大研究者关注的焦点。