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little_back · 2021年05月22日

请问老师，为什么不能反映在traditional balance sheet上？

  1. CFA III
  2. 个人IPS

NO.PZ2018091705000071

问题如下：

Jacques, age 25, has recently found his first job in the financial industry. He has 5,400 in his saving account and no other investment assets. His student loan are still outstanding. According to his personal situation, on which balance sheet are his future earnings reflected?

选项：

A.

economic balance sheet.

B.

traditional balance sheet.

C.

both the economic and the traditional balance sheets.

解释：

A is correct.

考点：Economic (Holistic) Balance Sheet

解析：预期未来收益的现值反映在Economic (Holistic) Balance Sheet上，而不是traditional balance sheet上。

请问老师，为什么不能反映在traditional balance sheet上？saving account上的5400未来产生的预期收益，不是反映在traditional账户上吗？

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王暄_品职助教 · 2021年05月23日

即便是5400的未来预期收益，也无法反应在traditional上，因为这个都是预期，没有实实在在的拿到钱。

我们traditional B/S上的一切资产都是实实在在已经入账的资产，而并非预期。

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