英语词汇“extraordinary_item”的翻译、意思、用法、释义-英汉经管词典

Extraordinary item

An unusual and unexpected one-time event that must be explained to shareholders in an annual or quarterly report, e.g., write down for a discontinued operation, employee fraud, a lawsuit, or other one-time events. Results are often presented with and without these items. The logic of excluding these items is that investors have a better notion of future performance if one-time events are excluded. Differs from an unusual item in that extraordinary items are (1) material; (2) non-recurring; and (3) outside the ordinary nature of the business.

单词	extraordinary_item
释义	Extraordinary item An unusual and unexpected one-time event that must be explained to shareholders in an annual or quarterly report, e.g., write down for a discontinued operation, employee fraud, a lawsuit, or other one-time events. Results are often presented with and without these items. The logic of excluding these items is that investors have a better notion of future performance if one-time events are excluded. Differs from an unusual item in that extraordinary items are (1) material; (2) non-recurring; and (3) outside the ordinary nature of the business.
随便看	Cross sectional approach Cross-Sectional Ratio Analysis Cross Sectional Ratio Analysis cross_section_ratio_analysis Cross share holdings Cross-share holdings cross_share_holdings crowding_out Crowding out Crowd trading crowd_trading crown_jewel Crown jewel crown_law Crown Law CS&CE CSCE CSE CSE Program csr CSR cssf CSSF CSSF CTA