Of course whether an item is operating or not depends on the nature of the business. For instance,while Interest Expense may be a non-operating expense for many companies,it is the most important operating expense for banks.

• 当然运营与非运营项目因公司业务性质而异，例如利息费用是许多企业的非运营支出，但却是银行业最重要的运营支出。