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

法律翻译王漾，在一家顶尖英国律师事务所的上海办公室担任全职法律翻译，专注翻译各类与大中华业务有关的法律文件。