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任小小 · 2019年04月21日

问一道题:NO.PZ201704060100000207 第7小题 [ CFA III ]

* 问题详情,请 查看题干

问题如下图:

选项:

A.

B.

C.

解释:

20年的保费350499.11是怎么算出来的呢

1 个答案

Shimin_CPA税法主讲、CFA教研 · 2019年04月21日

$416631.02-$66131.91

$416631.02是每年年初支付保费的现值求和,

$66131.91是每年年末收到保险公司分红的现值求和,

$350499.11 =$416631.02-$66131.91, 即投保人净支付给保险公司的费用的现值。

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