经常性获利的中文解释

英文亦称recurrent earnings，指公司正常经营活动所产生的获利，包含利息收入及支出，但不包括特殊项目和税项。经常性获利因而是指营业利润，即息税前利润(EBIT)，再计入利息项目。分析师预测公司每股盈余(EPS)时，通常是预测经常性获利，因为特殊项目和税项难以估计。

Current Earnings的英文解释

Current or recurrent earnings are those arising from normal company operations, including financial items, before extraordinary items and taxes. Current earnings are therefore the company's operating earnings (EBIT or earnings before interest and taxes) plus or minus financial items. When analysts forecast earnings per share, they usually forecast current earnings, because they find it hard to predict extraordinary items and taxation.