财务报表分析培训资料（ppt 45页）.ppt

Question Slide (3-4 min) Question Slide (2-3 min) Theory Slide (4-5 minutes) The items in bold are the types of nonrecurring items that impact net income. ANNOTATION 1: Define “Unusual OR Infrequent Items” as transactions / events that are UNUSUAL in NATURE OR INFREQUENT IN OCCURANCE (but not both). ANNOTATION 2: This the only nonrecurring item that appears ABOVE the LINE. ANNOTATION 3: Briefly define the other 3 items. Regarding Extraordinary Items, ask the question: Would a effects of a hurricane on a gulf shore oil refinery qualify as an extraordinary item? (May not even be unus