《国际会计准则第1号——财务报表的列报》禁止将任何收益和费用项目作为非常项目列报,对收益表内非常项目单列报表项目也予以了取消。为了适应经济全球化下会计准则国际化的要求,财政部于2005年6月发布《企业会计准则——财务报表列报》征求意见稿(以下简称意见稿),取消了利润表中的“营业外收入”和“营业外支出”项目,要求按照其中大项进行列报,如非流动资产处置收益等。本文基于 IAS 1, Presentation of Financial Statements, prohibits the reporting of any items of income and expense as extraordinary items and the cancellation of items of extraordinary items in the income statement. In order to meet the requirements of internationalization of accounting standards under the economic globalization, the Ministry of Finance released the draft of the “Accounting Standards for Business Enterprises - Presentation of Financial Statements” in June 2005 (hereinafter referred to as the draft), canceled the “ Non-operating income ”and“ non-operating expenses ”project, required to be presented in accordance with the major items, such as non-current assets disposal proceeds. This article is based on