NO.PZ2023081403000131
问题如下：
Q. An analyst reviewing a firm with a large reported restructuring charge to earnings should:选项：
A.view expenses reported in prior years as overstated. B.disregard it because it is solely related to past events. C.consider making pro forma adjustments to prior years’ earnings.解释：
C is correct. To extrapolate historical earnings trends, an analyst should consider making pro forma analytical adjustments of prior years’ earnings to reflect in those prior years a reasonable share of the current period’s restructuring and impairment charges.
有点不太明白为什么restructure fee 要平摊到前几年？然后这个fee 通常是被记作一笔one time payment 吗？
restructure fee 的restructure 能不能解释下呢？
