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.

• 当然营业与非营业项目因公司业务性质而异，例如利息收入是许多企业的非营业收入，但是银行业最重要的营业收入。