NO.PZ202504180100011002
问题如下：
To properly account for the two unusual noncash items when calculating FCFE, Horzak’s previous year’s net income should be:选项：
A.A.reduced by USD 7 million. B.B.reduced by USD 3 million. C.C.increased by USD 3 million.解释：
- explain the appropriate adjustments to net income, earnings before interest and taxes (EBIT), earnings before interest, taxes, depreciation, and amortization (EBITDA), and cash flow from operations (CFO) to calculate FCFF and FCFE
1、 a USD 5 million after-tax reversal of noncash restructuring charges taken in the previous year——重组费用已在NI中扣除，调整后应+5
2、a USD 2 million after-tax gain——这个没看懂是什么gain,猜想是税收政策的调整获得的，调整后应减2？
