08年MOCK part2 67题：
KIM LEE，he prepared the following common sized data from their recent annual report and has estimated sales for 2008 using a forecasting model his fim developed for consume goods.
                                2008 forecast     2007 actual       2006 actual
sales $ million               2250                  2150                  1990
sales as % of sales                                 100%                  100%
cost of goods sold                                   45%                    45%
operating expenses                                 40%                    40%
interest expenses                                    3.72%                 4.02％
restructing expense                                 0%                      7.2%
pre-tax margin                                        11.28%                3.78%
taxes(35%)                                             3.95%                  1.32%
net income                                             7.33%                    2.46%
the capital structure has not changed.the projiected net income for 2008 is closed to:
答案是：2250－cost of goods sold（2250×45％）－operating expenses （2250×40％） －interest expenses （2250×3.72%）－taxes
请问一下：计算net income时，为什么不减去restructing expense  ，但是在财务报表里，non-recurring item是记入income statement from continuing operation before tax,因此，计算net income 时，不是应该要从sales中减去吗？
    它的解释是restructing expense  should not be included as it is a non-recurring item.难道是因为2007年是0％，所以2008年其实也是0，而计算中其实减去了就是没有写在上面，就是说我的理解是正确的？还是什么意思。那如果是这样，它的估计只看2007年的比例就行了，不用管2006年的是吗？
 请问一下大家，不知道我的理解可对啊？