问一道题：NO.PZ201812100100000606 non-operating expenses和non-recurring items

问题如下：

Based on Pereira’s determination of recurring and non-recurring expenses for Miland, the company’s recurring or core pre-tax earnings last year is closest to:

选项：

$4.3 billion.

$4.8 billion.

$7.1 billion.

解释：

C is correct.

Recurring or core pre-tax earnings would be $7.1 billion, which is the company’s reported pre-tax income of $5.4 billion plus the $1.2 billion of non-recurring (i.e., one-time) acquisitions and divestiture expenses plus the $0.5 billion of non-recurring restructuring expenses.

解析：公司报告的税前收入是5.4 billion，这个数值已经扣掉了一些一次性支出：acquisition和divestiture支出是以后不会再发生的，因此计算recurring earning（持续稳定的，以后还会发生的）时要加回：recurring pre-tax earnings=5.4+1.2+0.5=7.1 billion。