extraordinary loss; abnormal losses

简明释义

非常损失

英英释义

例句

1.Investors were alarmed by the abnormal losses 异常损失 recorded in the quarterly financial statements.

投资者对季度财务报表中记录的异常损失感到震惊。

2.After reviewing the financials, the CFO explained the reasons behind the abnormal losses 异常损失 incurred last year.

在审查财务后，首席财务官解释了去年发生的异常损失的原因。

3.Due to market fluctuations, the firm experienced an extraordinary loss 非正常损失 that affected its stock price significantly.

由于市场波动，该公司经历了一次影响其股票价格的非正常损失。

4.The company reported an extraordinary loss 非正常损失 due to the unexpected natural disaster that damaged its facilities.

该公司因意外的自然灾害损坏设施而报告了非正常损失。

5.The audit revealed an extraordinary loss 非正常损失 that had not been accounted for in previous reports.

审计揭示了一项在之前报告中未被计算在内的非正常损失。

作文

In the world of finance and accounting, businesses often encounter various types of losses that can significantly impact their overall performance. Among these losses, we frequently hear the terms extraordinary loss and abnormal losses, which refer to specific categories of financial setbacks that are not typical in the normal course of business operations. Understanding these concepts is crucial for both financial analysts and business owners, as they can influence decision-making and strategic planning.An extraordinary loss is defined as a loss that is both unusual in nature and infrequent in occurrence. Such losses are not expected to happen regularly and can arise from events like natural disasters, significant legal settlements, or major asset write-downs. Since these losses are not part of the regular business cycle, they are reported separately on financial statements, allowing stakeholders to better assess the ongoing operational performance of the company without the distortion caused by these unusual events.For example, consider a manufacturing company that experiences a devastating fire at one of its plants. The costs associated with the damage, including repairs and lost production, would be classified as an extraordinary loss. This classification helps investors understand that while the company may face a significant setback, it does not reflect the usual operational efficiency or profitability of the business.On the other hand, abnormal losses refer to losses that exceed what is considered normal for a particular business or industry. These losses might result from inefficiencies, poor management decisions, or unexpected market conditions. Unlike extraordinary losses, which are rare and unusual, abnormal losses can occur more frequently and may indicate underlying issues within the organization.For instance, if a retail company experiences higher-than-expected inventory shrinkage due to theft or mismanagement, these losses could be categorized as abnormal losses. Identifying such losses is essential for management as it can help them implement corrective measures to improve operational efficiency and reduce future losses.Both extraordinary losses and abnormal losses serve as important indicators for stakeholders. Investors, creditors, and analysts use this information to gauge a company's financial health and make informed decisions. For example, a company that consistently reports high abnormal losses might raise red flags for investors, suggesting that the management needs to address inefficiencies or operational challenges.In conclusion, understanding the difference between extraordinary loss and abnormal losses is vital for anyone involved in finance or business management. While extraordinary losses are rare and usually linked to unforeseen events, abnormal losses can indicate deeper issues within a company. By closely monitoring these losses, businesses can take proactive steps to mitigate risks and enhance their overall performance. This knowledge not only aids in accurate financial reporting but also supports strategic decision-making that can lead to long-term success in a competitive marketplace.

在金融和会计的世界中，企业经常会遇到各种类型的损失，这些损失可能会显著影响其整体业绩。在这些损失中，我们经常听到“非凡损失”和“异常损失”这两个术语，它们指的是在正常商业运营过程中并不典型的特定类别的财务损失。理解这些概念对金融分析师和企业主至关重要，因为它们可以影响决策和战略规划。“非凡损失”被定义为性质异常且发生频率不高的损失。这种损失通常不会定期发生，可能源于自然灾害、重大法律和解或重大资产减记等事件。由于这些损失不是正常商业周期的一部分，因此它们在财务报表中单独报告，使利益相关者能够更好地评估公司的持续运营表现，而不受这些异常事件造成的扭曲影响。例如，考虑一家制造公司在其工厂发生了一场毁灭性的火灾。与损坏相关的费用，包括修复和生产损失，将被归类为“非凡损失”。这种分类帮助投资者理解，尽管公司可能面临重大挫折，但这并不反映业务的正常运营效率或盈利能力。另一方面，“异常损失”指的是超出某一特定企业或行业正常水平的损失。这些损失可能是由于低效、管理决策不当或意外市场条件引起的。与“非凡损失”不同，“异常损失”可能更频繁地发生，并可能表明组织内部存在潜在问题。例如，如果一家零售公司由于盗窃或管理不善而经历了高于预期的库存缩水，这些损失可能被归类为“异常损失”。识别这些损失对管理层至关重要，因为这可以帮助他们采取纠正措施以提高运营效率并减少未来损失。“非凡损失”和“异常损失”都作为利益相关者的重要指标。投资者、债权人和分析师使用这些信息来评估公司的财务健康状况并做出明智的决策。例如，持续报告高“异常损失”的公司可能会引起投资者的警觉，暗示管理层需要解决低效或运营挑战。总之，理解“非凡损失”和“异常损失”之间的区别对任何参与金融或企业管理的人来说都至关重要。虽然“非凡损失”是罕见的，通常与不可预见的事件相关，但“异常损失”可能表明公司内部存在更深层次的问题。通过密切监控这些损失，企业可以采取主动措施来减轻风险并提高整体业绩。这种知识不仅有助于准确的财务报告，还支持战略决策，从而在竞争激烈的市场中实现长期成功。