The company, which today reported a 3 percent decline in net income to 105.3 million francs, also said non-GAAP operating profit is likely to be below this year's level.

Actelion制药公司今天公布净利润减少3%，至1.053亿瑞士法郎，表示按照非公认会计原则营运利润可能低于全年水平。

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Non-operating income is often used by companies to window-dress their net income.

非营业性收入通常被用来装饰门面。

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Non-operating income and non-operating expenses shall be accounted for separately and separately disclosed in the income statement.

其中，由于非常原因造成的净损失，计入营业外支出。

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Management compensates for these limitations by providing specific information regarding the GAAP amounts excluded from non-GAAP operating income and evaluating non-GAAP operating income together with operating income calculated in accordance with GAAP.

ENGADGET: Google's Q4 2011 results: $2.71 billion profit, $8.13 billion in revenue, Wall Street disappointed

To supplement our consolidated financial statements, which statements are prepared and presented in accordance with GAAP, we use the following non-GAAP financial measures: non-GAAP operating income, non-GAAP operating margin, non-GAAP net income, non-GAAP EPS, free cash flow, and non-GAAP international revenues.

ENGADGET: Google's Q4 2011 results: $2.71 billion profit, $8.13 billion in revenue, Wall Street disappointed

The following tables include information about non-GAAP gross margin, non-GAAP operating expenses, non-GAAP operating income, non-GAAP net income, and non-GAAP earnings per share (collectively, the "non-GAAP financial measures"), which are not measurements of financial performance prepared in accordance with U.S. generally accepted accounting principles.

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