extraordinary profit

extraordinary profit
внереализационная прибыль

это также название одной из статей в формах Отчета о прибылях и убытках (Profit and Loss Account formats)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • extraordinary items — Items that are material, not expected to recur frequently and derive from outside the ordinary activities of the company. Contrast this with an exceptional item, which is derived from within the ordinary activities of the company. The impact that …   Law dictionary

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  • extraordinary items — Costs or income affecting a company s profit and loss account that do not derive from the ordinary activities of the company, are not expected to recur, and, if undisclosed, would distort the normal trend of profits. Such items are therefore… …   Accounting dictionary

  • extraordinary items — Costs or income affecting a company s profit and loss account that do not derive from the normal activities of the company, are not expected to recur, and, if undisclosed, would distort the normal trend of profits. Such items are disclosed after… …   Big dictionary of business and management

  • profit and loss account formats — The four formats given for profit and loss accounts by the Companies Act (1985): • vertical format, analysing costs by type of operation and function; • vertical format, analysing costs by items of expense; • horizontal format, analysing costs by …   Accounting dictionary

  • extraordinary items — /ɪk strɔ:d(ə)n(ə)ri ˌaɪtəmz/ plural noun large items of income or expenditure which do not arise from normal trading and which do not occur every year. They are shown separately on the profit and loss account after taxation, as opposed to… …   Marketing dictionary in english

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  • Richard Profit — Richard (Rich) Profit (born 1974) is an English mountaineer, sailor, a former British Army officer and polar adventurer. In 2007 he took part in the Polar Race with the mother and son pair Janice Meek and Daniel Byles, successfully walking and… …   Wikipedia

  • operating profit/loss — The profit or loss made by a company as a result of its principal trading activity. This is arrived at by deducting its operating expenses from its trading profit, or adding its operating expenses to its trading loss; in either case this is… …   Accounting dictionary

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