单选题 Pro forma statements are forward-looking financial statements that are based on the assumptions about future business conditions. When conducting pro forma statements, which of the following accounts is most likely sales-driven?
A. Tax rate.
B. Nonoperating income and expenses.
C. Selling, general, and administrative expenses.

【正确答案】 C

【答案解析】[解析] 销售、一般及管理费用是与销售收入直接挂钩的，如果销售收入增长10%，销售、一般及管理费用也会增加10%。非经常性的收入、费用以及税率与销售收入不直接挂钩。