special charge

An ordinary cost of business excluded from income calculations.

• The term is meaningless under generally accepted accounting principles because “special charge” expenses do not meet the GAAP test for ex-traordinary items.

— Also termed one-time charge; unusual charge; exceptional charge. See extraordinary expense under EXPENSE; operating earnings under EARNINGS.

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词条贡献者

译者Stephen，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与国际环境保护法规相关的法律文件。