非经常性项目

非经常性项目的说明；

Description of unusual items ;

并在准则的制定中逐渐倾向于全面收益观的收益报告模式，这为研究非经常性损益项目提供了理论基础。

And gradually developed in the guidelines tend to " comprehensive income concept ," the earnings model , which for the study of non-recurring items provides a theoretical basis .

但是，目前我国一些上市公司通过调节非经常性损益项目对报表进行粉饰的行为，不仅误导投资者的判断和分析，而且有损于证券市场的健康发展。

But many listed companies change their outstanding achievement according to packaging the financial reports with their items of the extraordinary gains and losses , which made investors lose their confidence and such acts would disserve the well development of the capital market .

此举是更大范围趋势的一部分：企业以尽可能积极的方式呈现业绩，剔除不方便的非现金项目或非经常性项目，声称这类项目模糊而不是说明根本的业务表现。

It is part of a broader trend that has seen companies strain to put the best possible spin on their numbers , excluding inconvenient non-cash or supposedly non recurring items they claim obscure rather than elucidate the underlying performance of the business .