B选项

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