NO.PZ2022122801000001
问题如下:
Fox is in the process of hiring an asset allocation analyst and has just completed interviewing two candidates, Ambrose Kelly and Catherine Trainor, for the position. The interviews were directed around the case study of Jane Lennon, a fictitious client, described in Exhibit 1.
Exhibit 1 Case Study of
Jane Lennon
Based on the information in Exhibit 1, Lennon’s economic net worth (in $ millions) is closest to:
选项:
A.4.75
5.75
1.25
解释:
B is correct. The
economic net worth is the difference between the total assets and the total
liabilities (21.00 – 15.25 = 5.75), as calculated in the following economic
balance sheet.
Economic Balance Sheet of
Jane Lennon (in $ millions)
A is incorrect. It
ignores the restricted shares but keeps everything else: (21 – 1) – 15.25 =
4.75
C is incorrect. It ignores earnings until
retirement (human capital): (21 – 4.5) – 15.25 = 1.25
请问每年100万的收入不需要折现,作为资产计入吗?