经常性净利润
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笔者由2002年上市公司会计报告入手进行统计分析;以上市公司的非经常性损益占净利润的比例为对象进行了实证研究。
Begin with statistics analyzing the accounting reporting by listed company , and adopt the positive study approach to explore the ratio of them .
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公司在披露“扣除非经常性损益后的净利润”时,应说明扣除的项目及相关金额。
In the disclosure of " net profits after deducting abnormal losses ", the company shall indicate the deducted items and their amounts .