non-operating charges

简明释义

非生产开支

英英释义

例句

1.The audit revealed several non-operating charges that had not been accounted for in prior reports.

审计发现之前报告中未列入的几项非经营性费用。

2.During the quarterly earnings call, the CFO highlighted the impact of non-operating charges on cash flow.

在季度财报电话会议上，首席财务官强调了非经营性费用对现金流的影响。

3.The company reported a significant increase in non-operating charges due to asset write-downs.

由于资产减值，该公司报告了显著增加的非经营性费用。

4.Investors were concerned about the non-operating charges affecting the overall profitability of the firm.

投资者对影响公司整体盈利能力的非经营性费用感到担忧。

5.Management explained that the non-operating charges were primarily related to legal settlements.

管理层解释说，非经营性费用主要与法律和解有关。

作文

In the world of finance and accounting, understanding various terms is crucial for both professionals and students alike. One such term that often arises in financial statements is non-operating charges. These are expenses that are not directly related to the core business operations of a company. They can include costs such as losses from asset sales, interest expenses, or other one-time charges that do not occur regularly in the company’s operational activities.To better illustrate the concept of non-operating charges, let’s consider a hypothetical company, ABC Corp, which manufactures electronics. The primary revenue for ABC Corp comes from selling its products. However, during the fiscal year, the company decides to sell an old piece of machinery that is no longer needed in production. The sale results in a loss because the machinery was sold for less than its book value. This loss is recorded as a non-operating charge on the income statement, reflecting that it is not part of the regular business operations.Furthermore, non-operating charges can also include expenses related to financing activities. For instance, if ABC Corp takes out a loan to expand its production facilities, the interest payments on that loan would be classified as non-operating charges. While these expenses are necessary for the company’s growth, they do not stem from the company’s day-to-day operations.Understanding non-operating charges is essential for investors and stakeholders who analyze a company’s financial health. By separating these charges from operating income, stakeholders can gain a clearer picture of how well the company is performing in its core business activities. Operating income is a critical metric that shows the profitability of a company’s primary operations, while non-operating charges can obscure this performance if not properly accounted for.Moreover, companies often report non-operating charges separately in their financial statements, allowing analysts to adjust their calculations when assessing the company’s overall performance. This practice helps to provide a more accurate representation of the company’s operational efficiency and profitability. For example, if ABC Corp has a high level of non-operating charges due to one-time expenses, analysts might adjust their earnings forecasts to account for these irregular costs, thereby providing a more realistic outlook on the company's future performance.In conclusion, non-operating charges are an important aspect of financial reporting that should not be overlooked. They provide valuable insights into a company’s financial activities outside of its normal operations. For anyone involved in finance, whether as a student, investor, or professional, having a solid understanding of non-operating charges is essential for making informed decisions. By recognizing the impact of these charges on a company’s financial statements, one can better assess the overall health and viability of a business in the competitive market landscape.

在金融和会计的世界中，理解各种术语对专业人士和学生来说都是至关重要的。其中一个常常出现在财务报表中的术语是非经营性费用。这些费用与公司的核心业务运营没有直接关系。它们可以包括资产出售的损失、利息费用或其他不定期发生的费用，这些费用并不经常出现在公司的运营活动中。为了更好地说明非经营性费用的概念，让我们考虑一个假设的公司——ABC公司，该公司生产电子产品。ABC公司的主要收入来自于销售其产品。然而，在财政年度内，公司决定出售一台不再需要的旧机器。这笔销售导致了损失，因为机器的售价低于其账面价值。这个损失被记录为收入报表上的非经营性费用，反映出这不是正常业务运营的一部分。此外，非经营性费用还可以包括与融资活动相关的费用。例如，如果ABC公司借款以扩展其生产设施，则该贷款的利息支付将被归类为非经营性费用。虽然这些费用对公司的增长是必要的，但它们并不是源于公司的日常运营。理解非经营性费用对于分析公司的财务健康状况的投资者和利益相关者来说至关重要。通过将这些费用与营业收入分开，利益相关者可以更清晰地了解公司在核心业务活动中的表现。营业收入是一个关键指标，显示了公司主要运营的盈利能力，而非经营性费用如果没有适当的核算，可能会掩盖这一表现。此外，企业通常在财务报表中单独报告非经营性费用，使分析师能够在评估公司整体业绩时调整其计算。这种做法有助于提供公司运营效率和盈利能力的更准确表现。例如，如果ABC公司的非经营性费用因一次性支出而较高，分析师可能会调整他们的盈利预测，以考虑这些不规律的成本，从而提供对公司未来表现的更现实的展望。总之，非经营性费用是财务报告中一个重要的方面，不应被忽视。它们为公司正常运营之外的财务活动提供了宝贵的见解。对于任何参与金融的人，无论是学生、投资者还是专业人士，牢固理解非经营性费用对于做出明智的决策至关重要。通过认识到这些费用对公司财务报表的影响，人们可以更好地评估企业在竞争市场环境中的整体健康和可行性。