大概这样吧
你提到的items属于non-recurring items, 当我们forecast performance or evaluation (P/E) 时是不会把这些因数考虑在内的。在income statement里它们只出现在
- 如果那item是infrequent or unusual (but not both) in nature, 它的出现像
Income from continuing operations, before tax
Infrequent or unusual item, before tax – e.g plan shutdown cost …
Tax
=Income from continuing operations, net of tax
B. 如果那item是both infrequent and unusual in nature (extraordinary item),
Income from continuing operations, before tax
Tax
Income from continuing operations, net of tax
Extraordinary item, net of tax – e.g gains from early retirement of debt
=Total income, net of tax
(如果没有discontinued operations)
注意: 假设plan shutdown cost和gains from early retirement of debt都是$1,000, infrequent or unusual item因为在tax之前所以要before tax figures, 就是$1,000；extraordinary item因为在tax之后所以要after tax figures, 就是$700 (如果tax rate是30%). | 
发表于 2010-3-14 00:00
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