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.

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。

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So if your application calls a file that has unusually long transactions, it may be wise to include frequent commits based upon your log Settings, or to update your database logging parameters.

因此，如果您的应用程序调用具有罕见长事务的文件，根据您的日志设置包含频繁的提交操作，或者更新数据库日志记录参数，也许是好办法。

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There were also issues doing manual transactions, as there were frequent time outs due to no response from the server.

另外，在执行手工事务时也会出问题，常常由于服务器没有响应而超时。

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Other factors that might raise red flags include a high proportion of off-balance-sheet transactions, frequent changes in auditor and delays to earnings announcements.

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