nonoperating revenue and expenditure

简明释义

营业外收支

英英释义

例句

1.Investors should pay attention to nonoperating revenue and expenditure when analyzing the financial health of a business.

投资者在分析企业的财务健康时，应关注非经营性收入和支出。

2.During the audit, the accountant reviewed all nonoperating revenue and expenditure to ensure accuracy.

在审计过程中，会计师审核了所有的非经营性收入和支出以确保准确性。

3.The increase in nonoperating revenue and expenditure can significantly affect the net income reported by the company.

增加的非经营性收入和支出可能会显著影响公司报告的净收入。

4.The company's financial report highlighted the importance of nonoperating revenue and expenditure in assessing overall profitability.

公司的财务报告强调了在评估整体盈利能力时，非经营性收入和支出的重要性。

5.Management decided to separate nonoperating revenue and expenditure from core business activities for clearer reporting.

管理层决定将非经营性收入和支出与核心业务活动分开，以便更清晰地报告。

作文

Understanding financial statements is crucial for anyone involved in business, whether as an owner, investor, or manager. One important aspect of these statements is the distinction between operating and nonoperating income and expenses. Specifically, the term nonoperating revenue and expenditure refers to the income and expenses that are not directly related to a company's core business operations. This can include a variety of financial activities such as investment income, interest income, or gains from the sale of assets. To illustrate, let’s consider a manufacturing company that primarily produces electronics. The primary source of revenue for this company would be the sale of its products, which falls under operating revenue. However, if this company also invests in stocks or bonds, the income it earns from these investments would be classified as nonoperating revenue and expenditure. Similarly, if the company sells a piece of machinery that is no longer needed, any profit made from that sale would also be considered nonoperating revenue and expenditure. The importance of understanding nonoperating revenue and expenditure lies in the fact that it provides a clearer picture of a company’s overall financial health. Investors and analysts often look at these figures to assess how well a company is managing its resources beyond its main business activities. For instance, a company may show strong operating income but have significant nonoperating revenue and expenditure that could affect its net income. Moreover, companies that generate substantial nonoperating revenue and expenditure might indicate a diversification strategy, which can be a double-edged sword. On one hand, it allows the company to tap into additional revenue streams, potentially stabilizing income during periods when core operations may be struggling. On the other hand, if a company becomes too reliant on nonoperating revenue and expenditure, it may distract from its main business focus, leading to inefficiencies or mismanagement. In conclusion, while operating revenue is essential for assessing a company's performance in its primary market, nonoperating revenue and expenditure plays a vital role in providing a comprehensive view of its financial situation. Understanding this concept helps stakeholders make informed decisions and better evaluate the sustainability and risk associated with a company's financial practices. As such, both operating and nonoperating figures should be analyzed together to gain a full understanding of a company's profitability and operational effectiveness. By paying attention to nonoperating revenue and expenditure, businesses can ensure they are not only thriving in their core operations but also making wise financial decisions that support long-term growth.

理解财务报表对于任何参与商业活动的人来说都是至关重要的，无论是作为所有者、投资者还是管理者。这些报表中一个重要的方面是区分经营收入和非经营收入及支出。具体而言，术语非经营收入和支出指的是与公司核心业务运营无直接关系的收入和支出。这可以包括各种金融活动，如投资收入、利息收入或资产出售的收益。举例来说，让我们考虑一家主要生产电子产品的制造公司。该公司的主要收入来源将是其产品的销售，这属于经营收入。然而，如果该公司还投资于股票或债券，那么它从这些投资中获得的收入将被归类为非经营收入和支出。同样，如果公司出售一台不再需要的机器，从中获得的任何利润也将被视为非经营收入和支出。理解非经营收入和支出的重要性在于，它提供了公司整体财务健康状况的更清晰图景。投资者和分析师通常会查看这些数字，以评估公司在核心业务活动之外如何管理其资源。例如，一家公司可能显示出强劲的经营收入，但有显著的非经营收入和支出，这可能会影响其净收入。此外，产生大量非经营收入和支出的公司可能表明其多元化战略，这可能是一把双刃剑。一方面，它允许公司挖掘额外的收入来源，在核心业务挣扎的时期潜在地稳定收入。另一方面，如果公司过于依赖非经营收入和支出，可能会分散其主要业务的注意力，导致效率低下或管理不善。总之，虽然经营收入对于评估公司在其主要市场上的表现至关重要，但非经营收入和支出在提供其财务状况的全面视图中发挥着重要作用。理解这一概念有助于利益相关者做出明智的决策，更好地评估与公司财务实践相关的可持续性和风险。因此，经营和非经营数字应当一起分析，以全面了解公司的盈利能力和运营效率。通过关注非经营收入和支出，企业可以确保不仅在其核心业务中蓬勃发展，还能做出明智的财务决策，以支持长期增长。