【中文版】

非经常性损益是指与公司正常经营业务无直接关系，偶然发生的收益或损失。这些损益通常不可预测，也不可持续，因此无法用来评估公司的长期盈利能力。

具体来说，非经常性损益可能包括处置长期投资、固定资产、在建工程、无形资产、其他长期资产产生的损益，或是因不可抗力因素造成的非常损失，以及一些其他一次性或偶发性的损益。这些损益与公司的日常经营业务差别较大，因此被归类为非经常性损益。

在评估公司的盈利能力时，投资者通常会关注公司的经常性损益，因为这些损益与公司的核心业务相关，更能反映公司的长期盈利能力。而非经常性损益则通常被忽略或作为调节利润的手段，因为它们不具有可持续性，对公司的长期发展影响较小。

然而，非经常性损益并非毫无意义。它们可以反映公司面临的风险和不确定性，如市场波动、政策变化等。此外，非经常性损益也有助于投资者更好地理解公司的财务状况和经营成果。

【英文版】

Non-recurring gains and losses refer to the profits and losses that are not directly related to the company's normal business operations, but occur偶然ly. These gains and losses are usually unpredictable and unsustainable, so they cannot be used to evaluate the company's long-term profitability.

Specifically, non-recurring gains and losses may include gains and losses from disposal of long-term investments, fixed assets, construction projects, intangible assets, other long-term assets, or extraordinary losses caused by force majeure factors, as well as some other one-time or incidental gains and losses. These gains and losses differ significantly from the company's daily business operations and are therefore classified as non-recurring gains and losses.

When assessing a company's profitability, investors usually focus on the company's recurring profits and losses because they are related to the company's core business and更能reflect its long-term profitability. Non-recurring gains and losses are usually ignored or used as a means to regulate profits because they are not sustainable and have a smaller impact on the company's long-term development.

However, non-recurring gains and losses are not meaningless. They can reflect the risks and uncertainties facing the company, such as market fluctuations, policy changes, etc. In addition, non-recurring gains and losses also help investors better understand the company's financial status and operating results.