NO.PZ201511200300000702
问题如下:
2. If Motelli’s current investment account of € 250,000 is invested in an asset which is expected to earn annual interest of 6.5 percent and no capital gains, what is his expected after tax accumulation in 15 years?
选项:
A.€ 578,664.
B.€ 586,547.
C.€ 642,960.
解释:
B is correct.
The after tax wealth accumulation for annually taxable income is
FVIFi = [1 + r(1–ti)]n
FV =€250,000×FVIFi =€250,000×[1+0.065(1–0.10)]15
= €586,547
题目没说明确说是wealth tax啊,为什么不能250K*(1+6.5%)^15*(1-10%)=578664