NO.PZ2018103102000109
问题如下：
Matt has observed three non-cash charges of Company M. Which of the following should be added back to net income in order to calculate its FCFF?
Adjustment 1: Increases in deferred tax assets that are not expected to reverse.
Adjustment 2: Income of $250 million from restructuring charge reversals.
Adjustment 3: A $300 million amortization of a bond discount.
选项：
A.Adjustment 1
B.Adjustment 2
C.Adjustment 3
解释：
C is correct.
考点：Special Issues: NCC Adjustments
解析：C选项，对于折价发行的债权，实际支付的现金要小于利息费用，少的那一部分应当从利润表中加回。实际偿还额的减少可以看作为融资，融资活动增加了现金流的流入，因此要将差额部分从利润表中加回，从而转化为现金流量。A选项，递延所得税资产增加，可以看作是购买一项资产，属于投资活动，增加了现金流的流出，应从净利润中扣除。B选项，由于公司重组，在合并财务报表时导致的非现金流增加需要从净利润中扣除。
除了B选项的这个情况，还有其他不算是真的现金收入科目，然后需要在计算FCFF的时候，从净利润中扣除的吗？可以麻烦老师举个例子吗？
