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.
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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