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。
future earning里unvested pension 不是属于HC吗？
