NO.PZ2018062018000087
问题如下：
If a large amount of restructuring costs reported on the income statement as current expenses, an analyst would:
选项：
A.make no adjustments.
B.overstate past year's expenses.
C.allocate restructuring costs to past year's income statement.
解释：
C is correct. In order to analyse the historical earning moves, an analyst should make reasonable adjustments to past year's earnings, which may be affected by these restructuring costs.
本题出现的位置是在章节练习后面知道分析师要平滑收益，
从审题的角度，怎么就能看出考的是module 10的知识点。 我觉得A的处理也很正确。
