单词 | exceptional items |
释义 | exceptional items exceptional items Costs or income affecting a company’s profit and loss account that arise from the normal activities of the company but are of exceptional magnitude, either large or small. Under current UK rules they are included in the calculation of the normal trading profit or loss but disclosed separately. Neither exceptional nor extraordinary items are recognized under International Financial Reporting Standards. |
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英汉经管词典收录了6519条经济管理类英汉双解词条,基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法,是学习及工作的有利工具。