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三年小马哥 · 2022年05月13日

这种题目的掌握程度~？

  1. CFA III
  2. 个人IPS

NO.PZ2021090803000003

问题如下：

Wacho and Ka next discuss tax loss harvesting and tax lot accounting for one of Ka’s other accounts. Ka has recently built a position in shares of Hachiko Corporation; Ka’s purchase history is presented in Exhibit 1.


Today is 23 August 20x3, and Ka sells 200 shares. The current share price is $124.00. The tax rate for long-term holdings is 25%, and the tax rate for short-term holdings is 40%. A holding period of less than six months is considered short-term for tax purposes. Ka has chosen HIFO (highest in, first out) as his tax lot accounting method.

Determine the tax lot that would be most tax efficient to sell given Ka’s chosen tax lot accounting method. Calculate the tax liability/benefit from the sale.


选项：

解释：


最底下的153应该原版书写错了，应该135。

请问老师，这种题目的掌握程度要到哪里呢，计算基本上是能掌握的，但是右边的那个解释，考试的时候也要一字不差地能写出来么~？

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1 个答案

王暄_品职助教 · 2022年05月13日

不需要一字不漏的写出来，主要是理解，然后用自己的语言描述出来即可，而且越简单越好，因为你站在阅卷人的角度，他也不愿意读这种长篇大论。

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NO.PZ2021090803000003 问题如下 Wacho anKa next scuss tloss harvesting anlot accounting for one of Ka’s other accounts. Ka hrecently built aposition in shares of Hachiko Corporation; Ka’s purchase history is presenten Exhibit 1.Toy is 23 August 20x3, anKasells 200 shares. The current share priis $124.00. The trate for long-termholngs is 25%, anthe trate for short-term holngs is 40%. A holngperioof less thsix months is consireshort-term for tpurposes. Ka haschosen HIFO (highest in, first out) his tlot accounting metho termine the tlot thwoulmost tefficient to sell given Ka’s chosen tlot accountingmetho Calculate the taxliability/benefit from the sale. 我的回答是这样的tlot higher acquisition pri$135- HIFO also consirelong-term because nov 17, 20x2 wlonger th6 months ago.tbenefit= (124-135)0.25*200=550我直接说了tbenefit是正的550，看了答案好像还是写的-550 benefit/liability.

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