备考盈利 　　利用备考方式，而不是标准通用会计制度而得出的盈利. 　　对应英文为Pro-Forma Earnings Projected earnings based on a set of assumptions and often used to present a business plan (in Latin pro forma means "for the sake of form"). It also refers to earnings which exclude non-recurring items. Pro- forma earnings are not derived by standard GAAP methods.