exceptional item

简明释义

特殊项目

英英释义

例句

1.The accounting team flagged the exceptional item 特殊项目 for further review before finalizing the annual report.

会计团队在最终确定年度报告之前标记了exceptional item 特殊项目以供进一步审查。

2.In financial statements, it is crucial to disclose any exceptional item 特殊项目 to provide transparency to stakeholders.

在财务报表中，披露任何exceptional item 特殊项目对于向利益相关者提供透明度至关重要。

3.The company reported a net profit of $1 million, excluding the exceptional item 特殊项目 that inflated last quarter's earnings.

公司报告净利润为100万美元，不包括上个季度盈利中膨胀的exceptional item 特殊项目。

4.During the earnings call, the CEO explained the nature of the exceptional item 特殊项目 that affected their quarterly results.

在财报电话会议上，首席执行官解释了影响他们季度业绩的exceptional item 特殊项目的性质。

5.Investors should consider the impact of the exceptional item 特殊项目 on the overall financial health of the business.

投资者应考虑exceptional item 特殊项目对企业整体财务健康的影响。

作文

In the world of finance and accounting, the term exceptional item refers to a significant transaction or event that is unusual in nature and not expected to occur regularly. These items can greatly affect a company's financial statements and are often reported separately to provide clearer insight into the company’s operational performance. For instance, if a company sells a major asset or incurs a large legal settlement, these would be classified as exceptional items because they do not reflect the typical ongoing operations of the business.Understanding exceptional items is crucial for investors and analysts who seek to evaluate a company's true financial health. By isolating these items, stakeholders can gain a more accurate picture of the company's recurring earnings and cash flow. This distinction helps prevent misinterpretation of a company's performance based solely on its net income, which may be inflated or deflated by such extraordinary events.For example, consider a manufacturing company that experiences a fire in its primary facility, resulting in a significant loss. The costs associated with this incident, including repairs and lost revenue, would be classified as an exceptional item. When the company reports its earnings, it will likely present both its regular operating profit and the impact of the exceptional item, allowing investors to see the underlying profitability without the distortion caused by the unexpected event.Furthermore, the treatment of exceptional items is governed by accounting standards, which require companies to disclose these items in their financial reports. This transparency is vital for maintaining investor trust and ensuring that financial statements provide a true and fair view of the company's performance. Analysts often adjust their models to exclude exceptional items when forecasting future earnings, as these items can skew the results and lead to misguided investment decisions.Additionally, the classification of an item as exceptional can vary between industries. For example, in the technology sector, research and development costs might be considered exceptional items if they are unusually high in a given period due to a specific project or acquisition. In contrast, in retail, a significant inventory write-down could be categorized as an exceptional item if it arises from an unexpected market downturn.In conclusion, the concept of exceptional items plays a pivotal role in financial reporting and analysis. It helps stakeholders differentiate between regular operational performance and one-time events that could distort financial results. By understanding how to identify and interpret exceptional items, investors can make more informed decisions and better assess the long-term viability of a company. As the business landscape continues to evolve, being aware of the implications of exceptional items will remain essential for anyone involved in financial analysis or investment.

在金融和会计领域，术语exceptional item指的是一种重要的交易或事件，其性质异常且不预期定期发生。这些项目会对公司的财务报表产生重大影响，通常会单独报告，以便更清晰地了解公司的运营表现。例如，如果一家公司出售了一项主要资产或遭遇了大额法律和解，这些将被归类为exceptional items，因为它们并不反映企业的典型持续运营。理解exceptional items对于寻求评估公司真实财务健康状况的投资者和分析师至关重要。通过将这些项目孤立出来，利益相关者可以获得公司持续盈利和现金流的更准确图景。这种区分有助于防止仅根据净收入误解公司绩效，因为净收入可能由于这些非凡事件而被夸大或缩小。例如，考虑一家制造公司，其主要设施发生火灾，导致重大损失。与该事件相关的费用，包括修复和损失收入，将被归类为exceptional item。当公司报告其收益时，它可能会同时呈现常规经营利润和exceptional item的影响，从而让投资者看到不受意外事件影响的基础盈利能力。此外，exceptional items的处理受到会计标准的约束，这要求公司在财务报告中披露这些项目。这种透明度对于维持投资者信任至关重要，并确保财务报表提供公司业绩的真实公正视图。分析师通常会调整他们的模型，以排除exceptional items，以预测未来收益，因为这些项目可能会扭曲结果，导致误导性的投资决策。此外，某项被归类为exceptional的项目可能因行业而异。例如，在技术行业，如果由于特定项目或收购而导致研发成本异常高，则这些成本可能被视为exceptional items。相反，在零售行业，若因意外市场下滑而产生显著库存减记，则可能被归类为exceptional item。总之，exceptional items的概念在财务报告和分析中起着关键作用。它帮助利益相关者区分常规运营表现和可能扭曲财务结果的一次性事件。通过理解如何识别和解释exceptional items，投资者可以做出更明智的决策，更好地评估公司的长期可行性。随着商业环境的不断发展，意识到exceptional items的影响将对任何参与财务分析或投资的人士至关重要。