一、 非经常性损益及其披露的相关规定企业的交易或事项按发生的频率可以分为两种：一种是经常性发生的，企业正常进行的交易或事项，如制造企业的产品生产、销售活动，商业企业的商品购销活动；另一种是在正常经营之外的，一次性或偶发的事项如自然灾害，捐赠，资产转让、盘盈 First, the non-recurring gains and losses and the disclosure of the relevant provisions of the business transactions or events according to the frequency of occurrence can be divided into two types: one is recurring, the normal business transactions or matters, such as manufacturing enterprise product manufacturing, Sales activities, business purchases and sales of commercial enterprises; the other is outside the normal business, one-time or occasional events such as natural disasters, donations, transfer of assets, earnings