Shimin_CPA税法主讲、CFA教研 · 2019年04月25日
2014 Q1：
Their annual savings are USD 35,000, which are transferred directly into their investment portfolio and immediately invested in the existing asset allocation.
income大于expense的部分就是annual savings，这部分会直接转入投资组合计入TIA。所以在B小问流动性需求计算时就没有用USD 35,000抵减USD 85,000
