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麦当劳 · 2022年05月06日

为什么不能是both

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而不是traditional balance sheet

future earning里unvested pension 不是属于HC吗?

1 个答案

王暄_品职助教 · 2022年05月06日

是的,属于HC,所以只会反应在eco.B/S,而非traditional B/S,所以不是both

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