extraordinary items

基本解释

Improvement in earnings expected in 2009 through decline of restructuring-related extraordinary items.
在2009年我們希望通過減少重組相關的特殊條款來改善目前的收益狀況。
Among the various means of the earnings management activities, extraordinary items(EI)often become an important one used by Listed Companies.
非經常性損益作爲一個衡量公司盈利能力的重要指標，也成爲一些公司調節利潤的工具。
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.
非常項目是相對於經常項目而言的一些非正常或非經常的交易或事項，依照盈利的持續性原理，它是持續性最弱的項目。

By removing extraordinary items — often the price paid for restructuring — Ernst tries to measure core earning power.
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Ernst looks at net income before extraordinary items divided by the sum of common and preferred equity and long-term debt.
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Moreover, it must be noted, that Apple consistently beats earnings estimates, boasts high quality earnings from its operations (as opposed to extraordinary items), and has highly-visible growth ahead with product trajectories and its enviable retail strategy.
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