| 以投资者视角看非经常性损益 |
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| 引用本文： | 陈光. 以投资者视角看非经常性损益[J]. 华北科技学院学报, 2014, 0(4): 109-111 |
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| 作者姓名： | 陈光 |
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| 作者单位： | 烟台职业学院,山东 烟台264670 |
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| 摘 要： | 近年来,诸多企业利用非经常性损益操控利润,给投资者的投资决策造成干扰。本文以投资者视角,结合近期统计数据并应用相关企业案例,针对政府补助、非流动性资产处置损益、金融资产公允价值变动损益及投资收益、债务重组损益等非经常性损益项目,为投资者指明非经常性损益的关注点,并为投资者决策提出相关建议。
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| 关 键 词： | 非经常性损益 投资者 盈利能力 持续性 |
Nonrecurring Gains and Losses in the Perspective of Investors |
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| CHEN Guang. Nonrecurring Gains and Losses in the Perspective of Investors[J]. Journal of North China Institute of Science and Technology, 2014, 0(4): 109-111 |
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| Authors: | CHEN Guang |
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| Abstract: | Many companies use nonrecurring gains and losses to control profits frequently in recent years which bring interference to investors＆#39;investment decisions.We see nonrecurring gains and losses from an investor＆#39;s perspective , combined with the recent statistical data and related business case.We explain government grants, gains on disposal of non -current assets, changes in fair values of financial assets and investment in-come, debt restructuring gains and losses , then specify nonrecurring gains and losses＆#39;concerns and make rele-vant recommendations for investors＆#39;decisions. |
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| Keywords: | nonrecurring gains and losses investors profitability persistent |
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