L2 mock afternoon, 60题，完全无法理解，请高人指点 adjust, capital, interest, captures, afternoon

wanghaha

哪项是Residual income的好处：
A.the analyst need not adjust book value of common equity for off-balance sheet items.
B.the analyst need not adjust the book value of common equity for non-recurring items.
C.the interest expense in the residual income model correctly captures the cost of debt capital.

答案是B，A和C何解啊？