NO.PZ201512300100001602
问题如下：
The normalized operating income for FastDelivery is:
选项：
A.$5,662,500
$6,375,000
$6,787,500
解释：
C is correct. In computing normalized operating income for FastDelivery, SG&A expenses are first reduced by $1,500,000 (from the current $5 million to the market rate of $3.5 million) to reflect the change of management from family members to professional management at the market rate. Second, SG&A should be reduced by an additional $550,000 to remove the family’s personal expenses. Based on those adjustments, FastDelivery’s pro forma income statement is:
Second, SG&A should be reduced by an additional $550,000 to remove the family’s personal expenses. 题目中没有明显说550,000需要去掉啊？
