徐威廉 · 2021年05月28日
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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
请问10%的tax rate是表格2里的哪一个？为什么？NO.PZ201511200300000702 题目没说明确说是wealth tax啊，为什么不能250K*(1+6.5%)^15*(1-10%)=578664
NO.PZ201511200300000702 虽然是计算15年的累计，但是题目本身并没有说是计算15年后的累计，或者说折现到现在。当然题目是没有给折现率，假如，题目给了折现率，那么如何来确定是计算FV，还是PV？
Hi 老師 請問這題怎麼看出是考Accurtaxation？ 沒有capitgain, 但會有income tax/ vint- 我會想到有unrealizecapitgain的那個公式 當然看到沒有weight 就作罷 但也不能想通為啥income tax/ vint有兩個就看成共10% 還請老師說明 謝謝
€ 586,547. € 642,960. B is correct. The after twealth 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 老师，年收益6.5%算下来是16250每年，按照表格中的说法，没超过20000应该不征税呀？为什么有10%的税？
