nonrecurring income
简明释义
偶生收益
英英释义
例句
1.During the annual meeting, the CEO explained how nonrecurring income (非经常性收入) can impact future earnings forecasts.
在年度会议上,首席执行官解释了非经常性收入如何影响未来的收益预测。
2.The company's financial report highlighted a significant amount of nonrecurring income (非经常性收入) from the sale of its subsidiary.
公司的财务报告强调了来自其子公司出售的显著非经常性收入。
3.Investors should be cautious about relying on nonrecurring income (非经常性收入) when evaluating the company's profitability.
投资者在评估公司的盈利能力时应谨慎依赖非经常性收入。
4.The increase in nonrecurring income (非经常性收入) this quarter was due to an unexpected asset sale.
本季度的非经常性收入增加是由于意外的资产出售。
5.The accountant advised the firm to separate nonrecurring income (非经常性收入) from regular revenue for clearer financial analysis.
会计师建议公司将非经常性收入与常规收入分开,以便进行更清晰的财务分析。
作文
In the world of finance and accounting, understanding various terms is crucial for making informed decisions. One such term that often comes up in discussions about a company's financial health is nonrecurring income. This phrase refers to income that a company earns from activities that are not expected to happen regularly. Unlike regular income, which is generated from ongoing business operations, nonrecurring income can arise from one-time events such as the sale of assets, legal settlements, or extraordinary gains from investments. It is important for investors and analysts to differentiate between these two types of income when evaluating a company's performance.The significance of nonrecurring income lies in its potential to skew a company's financial results. For instance, if a company reports a substantial amount of nonrecurring income in a particular quarter, it might appear more profitable than it truly is. This can lead to misleading assessments by stakeholders who may not realize that the income is not sustainable in the long run. Therefore, when analyzing financial statements, one must look beyond the headline figures and consider the nature of the income reported.Moreover, the presence of nonrecurring income can affect a company's valuation. Investors often use metrics such as earnings before interest, taxes, depreciation, and amortization (EBITDA) to gauge a company's profitability. If a significant portion of this metric comes from nonrecurring income, it may inflate the perceived value of the company. Consequently, savvy investors will adjust their calculations to exclude nonrecurring income to attain a more accurate representation of a company's ongoing earnings power.Additionally, understanding nonrecurring income is vital for forecasting future performance. Analysts typically rely on historical data to predict future revenues and profits. If a company has a track record of generating substantial nonrecurring income, it may lead analysts to overestimate future growth. This is particularly true if the nonrecurring income is derived from unique circumstances that are unlikely to be replicated. Therefore, a thorough analysis of a company's income sources is essential for making realistic projections.In summary, nonrecurring income plays a significant role in the financial landscape of a business. While it can provide a temporary boost to a company's financial results, it is crucial for investors and analysts to recognize its transient nature. By distinguishing between nonrecurring income and regular income, stakeholders can gain a clearer understanding of a company's true financial health and make more informed decisions. Ultimately, a comprehensive approach to financial analysis should encompass both recurring and nonrecurring elements to capture the full picture of a company's performance. Understanding these concepts not only aids in investment decisions but also enhances one's overall financial literacy, which is an invaluable skill in today's complex economic environment.
在金融和会计的世界中,理解各种术语对于做出明智的决策至关重要。其中一个常常出现在公司财务健康讨论中的术语是非经常性收入。这个短语指的是公司从不期望定期发生的活动中获得的收入。与通过持续的商业运营产生的常规收入不同,非经常性收入可能来自一次性事件,例如资产出售、法律和解或投资的意外收益。投资者和分析师在评估公司业绩时,区分这两种收入类型是非常重要的。非经常性收入的重要性在于它可能扭曲公司的财务结果。例如,如果一家公司在某个季度报告了大量的非经常性收入,它可能看起来比实际更有盈利能力。这可能导致利益相关者的误导性评估,因为他们可能没有意识到这些收入在长期内并不可持续。因此,在分析财务报表时,必须超越标题数字,考虑所报告收入的性质。此外,非经常性收入的存在可能会影响公司的估值。投资者通常使用息税折旧摊销前利润(EBITDA)等指标来评估公司的盈利能力。如果这一指标的相当大一部分来自非经常性收入,那么它可能会夸大公司的感知价值。因此,精明的投资者会调整他们的计算,以排除非经常性收入,以获得对公司持续盈利能力的更准确表示。此外,理解非经常性收入对未来业绩预测至关重要。分析师通常依赖历史数据来预测未来的收入和利润。如果一家公司在产生大量非经常性收入方面有良好的记录,它可能会导致分析师高估未来的增长。这尤其适用于非经常性收入源于不太可能再现的独特情况。因此,对公司的收入来源进行全面分析对于做出现实预测至关重要。总之,非经常性收入在企业的财务环境中发挥着重要作用。虽然它可以为公司的财务结果提供暂时的提升,但投资者和分析师认识到其短暂的性质是至关重要的。通过区分非经常性收入和常规收入,利益相关者可以更清楚地了解公司的真实财务状况,并做出更明智的决策。最终,全面的财务分析方法应包括经常性和非经常性因素,以捕捉公司业绩的全貌。理解这些概念不仅有助于投资决策,还增强了个人的整体金融素养,这是当今复杂经济环境中一项无价的技能。