例如,如果分别揭示非常、异常和非经常性的收益和费用项目,就可以提高收益表的预测价值。
For example, the predictive value of the income statement is enhanced if unusual, abnormal and infrequent items of income or expense are separately disclosed.
投资者分析公司收益质量时,应判断报告信息与公司行为决策是否相关,正确分析公司所选择的会计政策,重点关注公司的现金流(量)和非经常性收益,并进行一定的分析论证。
This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.
扣除非经常性损益后的净利润与扣除前的净利润相比,以低者作为加权平均净资产收益率的计算依据(1分)。
Comparing the net profit before non-recurring profit and loss deduction to the ones after the deduction, the lower one is taken as the calculated basis of weighted average net assets returns ratio.
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