nonrecurring gains

简明释义

偶生利益

英英释义

例句

1.The company's financial report highlighted a significant increase in revenue due to nonrecurring gains 非经常性收益 from the sale of its subsidiary.

公司的财务报告强调由于出售其子公司带来的显著收入增长，主要是由于非经常性收益。

2.Analysts often adjust their forecasts to account for nonrecurring gains 非经常性收益 when evaluating a company's long-term performance.

分析师在评估公司的长期表现时，通常会调整预测以考虑到非经常性收益。

3.The CEO explained that the spike in earnings was primarily due to nonrecurring gains 非经常性收益 from asset sales.

首席执行官解释说，收益的激增主要是由于资产销售带来的非经常性收益。

4.While the annual profit looks impressive, much of it came from nonrecurring gains 非经常性收益 that are unlikely to occur again.

尽管年度利润看起来令人印象深刻，但其中很大一部分来自不太可能再次发生的非经常性收益。

5.Investors were cautious about the stock's performance because it was boosted by nonrecurring gains 非经常性收益 that wouldn't be repeated next quarter.

投资者对该股票的表现持谨慎态度，因为它受到了不会在下个季度重复的非经常性收益的推动。

作文

In the world of finance and accounting, the term nonrecurring gains refers to profits that are not expected to occur regularly in the future. These gains can arise from various one-time events such as the sale of an asset, a legal settlement, or a significant tax refund. Understanding nonrecurring gains is crucial for investors and analysts because they can significantly impact a company's financial statements and overall valuation. Unlike regular income, which is predictable and stable, nonrecurring gains can create a misleading picture of a company's financial health if not properly accounted for.For instance, consider a company that sells a piece of real estate for a substantial profit. This transaction may generate a large amount of cash flow, leading to a spike in the company's earnings for that fiscal year. However, this gain is classified as nonrecurring because it is unlikely that the company will sell another property in the near future. Therefore, while the immediate financial results may look impressive, relying on nonrecurring gains for future performance predictions can be risky.Investors often look for sustainable growth in their investments, which means they prefer companies that demonstrate consistent earnings over time. When analyzing a company’s financial reports, it is essential to distinguish between recurring income and nonrecurring gains. Failing to do so can lead to poor investment decisions. For example, if an investor sees a significant increase in earnings due to nonrecurring gains, they might mistakenly believe that the company is performing exceptionally well, only to find out later that the increase was temporary and not indicative of ongoing success.Moreover, companies are required to disclose nonrecurring gains in their financial statements, typically in the notes section or as part of their income statement. This transparency helps investors understand the nature of these gains and assess their impact on the overall financial situation. Analysts often adjust earnings reports to exclude nonrecurring gains when calculating metrics like earnings before interest, taxes, depreciation, and amortization (EBITDA) to provide a clearer picture of operational performance.In summary, while nonrecurring gains can provide a temporary boost to a company's financial results, they should not be relied upon for long-term growth projections. Investors and analysts must carefully evaluate these gains in the context of a company’s overall performance. By understanding the implications of nonrecurring gains, stakeholders can make more informed decisions and better assess the true value of their investments. Recognizing the difference between recurring revenue and one-time gains is essential for anyone involved in financial analysis, investment, or corporate management. Ultimately, a clear understanding of nonrecurring gains allows for more accurate forecasting and a deeper insight into a company's financial stability and potential for future growth.

在财务和会计的世界中，术语非经常性收益指的是预计未来不会定期发生的利润。这些收益可以来自各种一次性事件，例如资产的出售、法律和解或重大税收退款。理解非经常性收益对于投资者和分析师至关重要，因为它们可以显著影响公司的财务报表和整体估值。与可预测且稳定的定期收入不同，非经常性收益可能会在未能正确记录的情况下造成对公司财务健康状况的误导。例如，考虑一家将一块房地产出售以获得可观利润的公司。这笔交易可能会产生大量现金流，导致该公司在该财政年度的收益激增。然而，由于该公司不太可能在不久的将来再次出售另一处物业，因此此收益被归类为非经常性。因此，尽管即时的财务结果看起来令人印象深刻，但依赖于非经常性收益进行未来业绩预测可能是有风险的。投资者通常希望在其投资中寻求可持续增长，这意味着他们更喜欢那些表现出持续盈利能力的公司。在分析公司的财务报告时，区分定期收入和非经常性收益至关重要。如果不这样做，可能会导致错误的投资决策。例如，如果投资者看到由于非经常性收益而导致的收益大幅增加，他们可能会错误地认为该公司表现非常好，直到后来发现这一增长只是暂时的，并不能反映持续的成功。此外，公司在财务报表中需要披露非经常性收益，通常在附注部分或作为收益表的一部分。这种透明度帮助投资者理解这些收益的性质，并评估它们对整体财务状况的影响。分析师通常会调整收益报告，以排除非经常性收益，在计算息税折旧摊销前利润（EBITDA）等指标时，以提供运营表现的更清晰图景。总之，虽然非经常性收益可以为公司的财务结果提供短期提升，但不应依赖于这些收益进行长期增长预测。投资者和分析师必须仔细评估这些收益在公司整体表现中的作用。通过理解非经常性收益的影响，利益相关者可以做出更明智的决策，更好地评估投资的真实价值。认识到定期收入和一次性收益之间的区别对于任何参与财务分析、投资或企业管理的人来说都是至关重要的。最终，清晰理解非经常性收益可以使预测更准确，并深入洞察公司的财务稳定性和未来增长潜力。