[, ] () (in a company's financial records) an amount of money that is paid or received as part of normal business activities but which is unusually large and has an important effect on profits （公司财务记录中的）特殊项目◆Net profit before (= not including) exceptional items fell by 5.9%. 不计特殊项目的净利润下跌了 5.9%。➡extraordinary item