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Sunden · 2023年12月31日

net worth 不是只考虑传统B/S 表的么

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NO.PZ202212280100000201

问题如下:

Using the economic balance sheet approach, the Laws’ economic net worth is closest to:

选项:

A.

$925,000

B.

$1,425,000

C.

$1,675,000

解释:

A is correct. The Laws’ economic net worth is closest to $925,000. An economic balance sheet includes conventional financial assets and liabilities, as well as extended portfolio assets and liabilities that are relevant in making asset allocation decisions. The economic balance sheet for the Law family is shown in the following exhibit.

Economic net worth is equal to total economic assets minus total economic liabilities: ($2,675,000 – $1,750,000 = $925,000).

这个与PWM 中讲net worth 和net wealth 好像混淆,考试咋判断

1 个答案

lynn_品职助教 · 2024年01月02日

嗨,从没放弃的小努力你好:


这个与PWM 中讲net worth 和net wealth 好像混淆,考试咋判断


之前是有这个区分,在个人IPS中,


Net worth 是traditional BS 中的概念,= traditionall assets - traditional liabilities

Net wealth 是economic BS 中的概念, = economic assets - economic liabilities


在AA中,

Economic Net Worth (注意前面多了economic 这个单词),等同于个人IPS中的Net wealth。所以使用economic assets - economic liabilities来计算的。


但是现在个人IPS基本全部改成Economic net worth,和AA一样了。

之前的考纲如上面提到的,个人IPS的是net worth,AA是Economic net worth,看有没有Economic 来区别。我们遇到的时候可以结合题目背景来判断。


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