经常性损益是指与公司正常经营业务有直接关系，以及与正常经营业务相关，影响报表使用人对公司经营业绩和盈利能力做出正常判断的各项交易和事项产生的损益。
第二是在损益表中按持续性标准分开披露企业的经常性损益和非经常性损益。
The other is respectively disclosing regular and irregular gains and losses according to persistent standard.
根据上市公司盈利的可持续性不同，将净利润分为经常性利润和非经常性损益。
According to the durative, earnings can be divided into two parts, ordinary profit and extraordinary items.
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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