Shimin_CPA税法主讲、CFA教研 · 2019年05月21日
1. 原文说：The inheritance, the Pitt stock Jack has accumulated, and C$800,000 in bonds and cash equivalents represent their total financial assets。
意思是total financial assets有3部分，一、继承来的 2,400,000 、二、 accumulated Pitt common stock 1,000,000 、三、债券与现金等价物800,000。连词是and而不是include
2. pre-tax income need is C$200,000
income need是收入需要的意思，税前的收入需要C$200,000，那么税后的这笔收入是满足支出的需要。所以间接的告诉了我们这是expense。
3. They plan to fund their living expenses by taking annual distributions from their portfolio with the first distribution to occur immediately.
第一笔distribution马上发生，所以是先付现金流。
审题非常重要哦~这三个点都是没有看清题目正文。
