NO.PZ2018062018000087
问题如下:
If a large amount of restructuring costs reported on the income statement as current expenses, an analyst would:
选项:
A.make no adjustments.
B.overstate past year's expenses.
C.allocate restructuring costs to past year's income statement.
解释:
C is correct. In order to analyse the historical earning moves, an analyst should make reasonable adjustments to past year's earnings, which may be affected by these restructuring costs.
选C不是就涉嫌欺骗故意把本期利润做高了吗?A应该才是对的啊