好英语网【中文版】
非持续经营业务是指企业基于过去或现在已有的经营基础，但将来不会持续进行的经营业务。这种业务通常是由于企业战略调整、市场变化或其他原因所导致的。
在财务报告中，非持续经营业务通常被列示为“终止经营”或“非持续经营业务”。这些业务不再被视为企业的主要经营项目，并且其经营成果和财务状况也不再对企业的整体经营状况产生影响。
非持续经营业务主要包括以下几种情况：
- 企业基于战略考虑决定停止某项业务的运营。
- 由于市场环境变化，企业不再看好该业务的未来发展前景。
- 其他非正常结束的经营活动，如出售、关闭、清算等。
对于非持续经营业务，企业需要进行相应的会计处理和信息披露，以反映这些业务对企业财务状况和经营成果的影响。同时，企业需要认真分析非持续经营业务的原因，并及时进行调整和改进，以保持企业的持续健康发展。
【英文版】
Non-operating business refers to a type of business that an enterprise will not continue to operate based on its past or current business foundation. This type of business is usually due to strategic adjustments, market changes, or other reasons.
In financial reports, non-operating business is usually presented as "Discontinued Operations" or "Non-operating Business". These businesses are no longer considered the main operating projects of the enterprise, and their operating results and financial conditions also no longer affect the overall operating status of the enterprise.
Non-operating business mainly includes the following situations:
- The enterprise decides to stop the operation of a certain business based on strategic considerations.
- Due to market changes, the enterprise no longer sees a bright future for the development of this business.
- Other non-normal terminated business activities, such as sale, closure, liquidation, etc.
For non-operating business, enterprises need to carry out corresponding accounting treatments and information disclosure to reflect the impact of these businesses on the financial condition and operating results of the enterprises. At the same time, enterprises need to carefully analyze the reasons for non-operating business and make timely adjustments and improvements to maintain the sustained and healthy development of the enterprise.
