汇丰银行08年财报上充斥着非经常项目，但是汇丰仍旧创造了90亿美金的年度税前利润，而其多数同行则在这年中频频报损。

Its 2008 results were riddled with one-off items, but the bank still made an annual pre-tax profit of over $9 billion in a year when most peers made losses.

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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.

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非常项目是相对于经常项目而言的一些非正常或非经常的交易或事项，依照盈利的持续性原理，它是持续性最弱的项目。

Extraordinary items are some unusual or infrequent transactions or events on contrary to frequent items. According to persistence of earnings, they are the weakest items in persistence.

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