proforma

NO.PZ2023081403000131 问题如下 Q. analyst reviewing a firm with a large reporterestructuring charge to earnings shoul A.view expenses reportein prior years overstate B.sregarit because it is solely relateto past events. C.consir making pro forma austments to prior years’ earnings. C is correct. To extrapolate historicearnings tren, analyst shoulconsir making pro forma analyticaustments of prior years’ earnings to reflein those prior years a reasonable share of the current perios restructuring animpairment charges. A为啥不对呢

NO.PZ2023081403000131 问题如下 Q. analyst reviewing a firm with a large reporterestructuring charge to earnings shoul A.view expenses reportein prior years overstate B.sregarit because it is solely relateto past events. C.consir making pro forma austments to prior years’ earnings. C is correct. To extrapolate historicearnings tren, analyst shoulconsir making pro forma analyticaustments of prior years’ earnings to reflein those prior years a reasonable share of the current perios restructuring animpairment 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 能不能下呢？