For example, selling an asset (whose market value is high but book value is low) to create non-operating profit that offsets operating loss.

比方说，出售资产(市值高而账面价值低)来创造非营业利润以抵消营业损失。

youdao

Adjusting for non-operating items, including the $7.7 billion charge, replacement cost profit was $5.5 billion, up 18% on the year-ago quarter, and topping the consensus forecast of $4.6 billion.

英国石油对包括77亿美元的费用在内的非经营性项目进行调整后，第三季度重置成本利润为55亿美元，比去年同期增加18%，超过市场预测的46亿美元。

youdao

The company, which today reported a 3 percent decline in net income to 105.3 million francs, also said non-GAAP operating profit is likely to be below this year's level.

Actelion制药公司今天公布净利润减少3%，至1.053亿瑞士法郎，表示按照非公认会计原则营运利润可能低于全年水平。

youdao

Although Fauquier Hospital is non-profit, it relies on earnings over and above operating costs to maintain its facilities.

VOA: standard.2010.02.25

Fitch said Nokia needs to stabilize revenues and be capable of generating low-single digit non-IFRS operating profit margins and positive pre-dividend free cash flow, if it is to affirm the current rating.

FORBES: Nokia Debt Rating Downgraded To Junk Status Buy Fitch

Non-IFRS operating profit was 1.17 billion, and ahead of consensus at 1.15 billion.

FORBES: SAP Pre-Announces Q2 Beat; Shares Rally In Early Trade

Non-IFRS operating profit is expected to be at the high end of its previous target range of 4.45 billion to 4.65 billion Euros at constant currencies, resulting in operating margins improving 0.5 to 1 percentage points.

FORBES: SAP Gains; Solid Q3 Results; Affirms Full Year Guidance