开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

jojo · 2024年06月17日

抠一个小细节：需不需要说明说tax liability还是tax benefit

  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：


我的回答是这样的：

tax lot b- higher acquisition price $135- HIFO also considered as long-term because nov 17, 20x2 was longer than 6 months ago.

tax benefit= (124-135)0.25*200=550


我直接说了tax benefit是正的550，看了答案好像还是写的-550 benefit/liability.

添加评论
1 个答案

王暄_品职助教 · 2024年06月17日

直接说tax benfit 是 550 是可以的

或者说tax liability 是-550，也一样~

  • 1

    回答

  • 0

    关注

  • 195

    浏览
相关问题

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. 第一问的问题是“termine\", 在回答的时候， 需要给出全部三个lot 的计算吗？还是直接回答lot B即可？

2024-06-14 12:11 2 · 回答

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. 这里直接选的是就是B，但是如果是HIFO的策略实际应该是C，只不过因为C的时间短税率高，但是答案里面并没有体现出这一点？

2024-06-14 10:53 1 · 回答

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. 最底下的153应该原版书写错了，应该135。 (124-135) x 200 x (1-25%)这里是指Post-treturn了对吧？Ka hchosen HIFO (highest in, first out) his tlot accounting metho The acquisition prion Nov 17 20x2 is the highest purchase price. The holng periois longer th6 months thus the sale applielong-term trate 25%. The tliability/benefit from the sale of 200 shares are: (124-135) x 200 x (1-25%) = -1650

2023-01-02 14:52 1 · 回答

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. 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，考试的时候也要一字不差地能写出来么~？

2022-05-13 20:52 1 · 回答