extraordinary item

简明释义

非经常项目

英英释义

例句

1.Management explained that the extraordinary item was due to an unexpected sale of assets.

管理层解释说，这项非常项目是由于意外的资产出售所致。

2.After analyzing the financial results, the analysts noted that the extraordinary item had skewed the overall performance metrics.

分析财务结果后，分析师指出该非常项目扭曲了整体表现指标。

3.The extraordinary item listed in the annual report raised questions among shareholders about its impact on future profits.

年度报告中列出的非常项目引发了股东们对其对未来利润影响的质疑。

4.Investors were surprised by the extraordinary item that led to a one-time gain in the quarterly earnings.

投资者对导致季度收益一次性增长的非常项目感到惊讶。

5.The company reported an extraordinary item in their financial statements, which significantly affected their net income.

公司在财务报表中报告了一项非常项目，这对他们的净收入产生了重大影响。

作文

In the world of finance and accounting, the term extraordinary item refers to a significant event or transaction that is both unusual in nature and infrequent in occurrence. Such items are typically not part of the regular operations of a business and can have a substantial impact on its financial statements. Understanding the implications of extraordinary items is crucial for investors, analysts, and management alike, as these items can distort the true financial performance of a company if not properly accounted for.For instance, consider a company that experiences a natural disaster, such as a hurricane, which results in extensive damage to its facilities. The costs associated with repairing this damage would be classified as an extraordinary item because they are not expected to occur regularly and are outside the normal scope of business operations. By identifying these costs separately, stakeholders can better assess the underlying performance of the company without the noise created by such one-off events.The treatment of extraordinary items in financial reporting has evolved over time. Historically, these items were reported separately on the income statement, allowing investors to see the impact of these unusual events clearly. However, with changes in accounting standards, the classification and reporting of extraordinary items have become more stringent. For example, under the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), the definition of what constitutes an extraordinary item has been narrowed, and companies are now required to disclose such items in the notes to their financial statements rather than on the face of the income statement.This shift emphasizes the need for transparency and clarity in financial reporting. Investors must be aware that while extraordinary items can significantly influence a company's profitability in a given period, they should not be used to judge the ongoing operational efficiency of the business. Instead, analysts often focus on metrics such as operating income or earnings before interest and taxes (EBIT) to gauge a company's performance without the distortions caused by these extraordinary events.Furthermore, the recognition of extraordinary items can also affect a company's stock price and market perception. When a company announces a large extraordinary item, such as a significant loss due to a lawsuit or a gain from the sale of an asset, it may lead to volatility in its stock price as investors react to the news. Therefore, effective communication regarding these items is essential for maintaining investor confidence.In conclusion, the concept of extraordinary items plays a vital role in financial reporting and analysis. By understanding what constitutes an extraordinary item, stakeholders can make more informed decisions based on a company's true operational performance. As the landscape of accounting continues to evolve, the importance of accurately identifying and reporting extraordinary items will remain critical for ensuring transparency and accountability in the financial markets.

在金融和会计的世界中，短语extraordinary item指的是一种重要的事件或交易，这种事件或交易在性质上既不寻常，又很少发生。这类项目通常不属于企业的正常运营，并且可能对其财务报表产生重大影响。理解extraordinary items的含义对于投资者、分析师和管理层来说至关重要，因为如果没有正确的会计处理，这些项目可能会扭曲公司的真实财务表现。例如，考虑一家遭遇自然灾害（如飓风）的公司，该灾害导致其设施受到严重损坏。与修复这些损坏相关的费用将被归类为extraordinary item，因为这些费用并不预计会定期发生，并且超出了正常的商业运营范围。通过单独识别这些费用，利益相关者可以更好地评估公司的基本表现，而不受此类一次性事件造成的噪音干扰。对财务报告中extraordinary items的处理经历了时间的演变。历史上，这些项目在损益表上是单独报告的，使投资者能够清晰地看到这些不寻常事件的影响。然而，随着会计标准的变化，extraordinary items的分类和报告变得更加严格。例如，根据公认会计原则（GAAP）和国际财务报告准则（IFRS），对什么构成extraordinary item的定义已被缩小，公司现在需要在财务报表附注中披露这些项目，而不是在损益表的表面上。这种转变强调了财务报告中透明度和清晰度的必要性。投资者必须意识到，虽然extraordinary items可能在某一时期显著影响公司的盈利能力，但它们不应被用来判断企业的持续运营效率。相反，分析师通常关注营业收入或息税前利润（EBIT）等指标，以在不受这些非凡事件影响的情况下评估公司的表现。此外，承认extraordinary items也可能影响公司的股票价格和市场看法。当一家公司宣布一项大型的extraordinary item时，例如由于诉讼造成的重大损失或出售资产获得的收益，可能会导致其股票价格的波动，因为投资者对这一消息做出反应。因此，有效沟通这些项目对于维护投资者信心至关重要。总之，extraordinary items的概念在财务报告和分析中发挥着重要作用。通过理解什么构成extraordinary item，利益相关者可以基于公司的真实运营表现做出更明智的决策。随着会计领域的不断发展，准确识别和报告extraordinary items的重要性将继续对确保金融市场的透明度和问责制至关重要。