nonoperating expense

简明释义

营业外费用

英英释义

例句

1.Management decided to cut back on nonoperating expense 非经营费用 to improve profitability.

管理层决定削减非经营费用 nonoperating expense 以改善盈利能力。

2.In their latest earnings call, the CEO addressed the impact of nonoperating expense 非经营费用 on overall cash flow.

在最近的收益电话会议上，首席执行官谈到了非经营费用 nonoperating expense 对整体现金流的影响。

3.The audit revealed that the nonoperating expense 非经营费用 was higher than industry standards.

审计发现，非经营费用 nonoperating expense 高于行业标准。

4.Investors were concerned about the rising nonoperating expense 非经营费用 in the last quarter.

投资者对上个季度日益上升的非经营费用 nonoperating expense 感到担忧。

5.The company's financial report showed a significant increase in nonoperating expense 非经营费用 due to the sale of assets.

公司的财务报告显示，由于资产出售，非经营费用 nonoperating expense 显著增加。

作文

Understanding financial statements is crucial for anyone involved in business, whether you are an investor, a manager, or simply interested in how companies operate. One important aspect of these financial statements is the distinction between operating and nonoperating activities. Among these, nonoperating expense refers to costs that are not directly tied to the core operations of a business. This can include a variety of expenditures that, while significant, do not reflect the day-to-day activities that generate revenue. To illustrate, let’s consider a manufacturing company. The primary expenses for this type of business would typically include costs related to raw materials, labor, and overhead necessary to produce goods. These are considered operating expenses because they are essential for the production process. However, if the same company incurs costs related to interest on loans, losses from investments, or legal fees associated with non-core activities, these would be classified as nonoperating expenses. The significance of understanding nonoperating expenses lies in their impact on a company's profitability and overall financial health. While operating expenses directly affect the profit margins of a business, nonoperating expenses can skew the perception of a company's performance. For example, if a company has high nonoperating expenses, it might appear less profitable than it actually is when looked at solely from an operational standpoint. Investors often look at earnings before interest and taxes (EBIT) to assess a company’s operational efficiency. By excluding nonoperating expenses, investors can gain a clearer picture of how well the core business is performing. This is particularly relevant during times of economic uncertainty or when a company is undergoing significant changes, such as mergers or restructurings. Moreover, analyzing nonoperating expenses can provide insights into a company’s risk profile. For instance, a company that consistently incurs high nonoperating expenses due to debt interest payments may be seen as riskier compared to one with minimal such expenses. This is because high levels of debt could indicate potential liquidity issues or an inability to finance operations during downturns. In summary, while nonoperating expenses do not arise from the primary business activities, they play a critical role in shaping the financial landscape of a company. Understanding these expenses helps stakeholders make informed decisions about investments, management strategies, and overall financial planning. Therefore, it is essential for anyone involved in financial analysis to pay close attention to nonoperating expenses and assess their implications on a business's financial health. By doing so, one can achieve a more comprehensive understanding of a company's performance and sustainability in the long run.

理解财务报表对任何参与商业活动的人都至关重要，无论你是投资者、经理，还是仅仅对公司运作感兴趣。财务报表的一个重要方面是区分经营活动和非经营活动。在这些活动中，非经营费用指的是与企业核心运营不直接相关的成本。这可以包括各种支出，虽然重要，但并不反映产生收入的日常活动。为了说明这一点，让我们考虑一家制造公司。这类公司的主要费用通常包括与原材料、劳动力和生产商品所需的间接费用相关的成本。这些被视为经营费用，因为它们对生产过程是必不可少的。然而，如果同一家公司因贷款利息、投资损失或与非核心活动相关的法律费用而产生费用，这些将被归类为非经营费用。理解非经营费用的重要性在于它们对公司盈利能力和整体财务健康的影响。虽然经营费用直接影响公司的利润率，但非经营费用可能会扭曲对公司业绩的看法。例如，如果一家公司有高额的非经营费用，那么从运营角度来看，它可能显得不那么盈利，尽管实际情况可能并非如此。投资者通常会关注息税前利润（EBIT）来评估公司的运营效率。通过排除非经营费用，投资者可以更清楚地了解核心业务的表现。这在经济不确定时期或公司经历重大变化（如合并或重组）时尤为重要。此外，分析非经营费用可以提供对公司风险状况的见解。例如，一家因债务利息支付而持续产生高额非经营费用的公司可能被视为风险更高，而不是那些此类费用较少的公司。这是因为高水平的债务可能表明潜在的流动性问题或在经济低迷时期无法为运营提供资金。总之，尽管非经营费用并非源自主要的商业活动，但它们在塑造公司的财务面貌方面发挥着关键作用。理解这些费用帮助利益相关者做出关于投资、管理策略和整体财务规划的明智决策。因此，对于任何参与财务分析的人来说，密切关注非经营费用并评估它们对企业财务健康的影响是至关重要的。通过这样做，人们可以更全面地理解公司的表现和长期可持续性。