NO.PZ2023040301000191
问题如下：
In developing a revenue forecast, non-recurring
revenue most likely:
选项：
A.
has the same drivers as recurring revenue
B.
will be disclosed by a company’s management
C.
is considered separately from recurring revenue
解释：
C is correct. Non-recurring items and effects should
be considered separately. The non-recurring objects, such as changes in
exchange rates or provisions for legal costs, generally do not have the same
drivers as the recurring objects. While management may disclose some
non-recurring items and effects, there are also non-recurring items and effects
that management does not disclose, which require analyst judgment
B项为什么不对呢？ …..
