NO.PZ2017102901000087
问题如下：
An analyst reviewing a firm with a large, current-period restructuring charge to earnings should:
选项：
A.view expenses reported in prior years as overstated.
B.disregard it because it is solely related to past events.
C.consider making pro forma adjustments to prior years’ earnings.
解释：
C is correct.
To extrapolate historical earnings trends, an analyst should consider making pro forma analytical adjustments of prior years’ earnings to reflect in those prior years a reasonable share of the current period’s restructuring and impairment charges.
能解释一下A选项为什么不对吗？
