Melodyxie · 2019年11月13日
* 问题详情，请 查看题干
问题如下：
6. How much after-tax wealth would Motelli accumulate assuming the same facts as in Question 4 except that 50 percent of all capital gains are recognized each year?
选项：
A.€640,747.
B.€665,747.
C.€678,158.
解释：
C is correct.
r* = r(1–pcgtcg)
= 0.075(1–(0.5)(0.10)) = 0.075(1–0.05) = 0.07125
T* = tcg(1–pcg)/(1–pcgtcg)
= 0.10[(1–0.5)/(1–0.5× 0.10)] = 0.052632
FVIFTaxable = (1 + r*)n(1–T*) + T*–(1–B)tcg, B = 1
FV =€250,000×[(1+0.07125)15(1–0.052632) + 0.052632]
= €678,158
这题不理解，能详细说一下嘛？
包包_品职助教 · 2019年11月14日
嗨，从没放弃的小努力你好：
这道题涉及道unrealized tax，那我们分几步走
第一步，先计算 扣除realize的税的年收益率，那就是用r-交税交走的部分，也就是r-pcgtcg即 r* = r(1–pcgtcg)= 0.075(1–(0.5)(0.10)) = 0.075(1–0.05) = 0.07125
第二步，unrealized 税相对于总体金额的税率
T* = tcg(1–pcg)/(1–pcgtcg)
= 0.10[(1–0.5)/(1–0.5× 0.10)] = 0.052632
第三步算终值
你可以用这个公式计算可能好理解一点FVIFTaxable =【 (1 + r*)n – 1】T*-（1-B）
FVIFTaxable = (1 + r*)n(1–T*) + T*–(1–B)tcg, B = 1
FV =€250,000×[(1+0.07125)15(1–0.052632) + 0.052632]
= €678,158
-------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
NO.PZ201511200300000706 能不能详细说明一下适用于哪些情景，看到相关题目能够反应出来
老师，请问这题是考察blentax还是哪个？不知道该用何种方法解决，请详细讲解一下，谢谢啦
€665,747. €678,158. C is correct. r* = r(1–pcgtcg) = 0.075(1–(0.5)(0.10)) = 0.075(1–0.05) = 0.07125 T* = tcg(1–pcg)/(1–pcgtcg) = 0.10[(1–0.5)/(1–0.5× 0.10)] = 0.052632 FVIFTaxable = (1 + r*)n(1–T*) + T*–(1–B)tcg, B = 1 FV =€250,000×[(1+0.07125)15(1–0.052632) + 0.052632] = €678,158能帮忙画饼图一下吗？
€665,747. €678,158. C is correct. r* = r(1–pcgtcg) = 0.075(1–(0.5)(0.10)) = 0.075(1–0.05) = 0.07125 T* = tcg(1–pcg)/(1–pcgtcg) = 0.10[(1–0.5)/(1–0.5× 0.10)] = 0.052632 FVIFTaxable = (1 + r*)n(1–T*) + T*–(1–B)tcg, B = 1 FV =€250,000×[(1+0.07125)15(1–0.052632) + 0.052632] = €678,158这题是画饼干的那个方法吗？是有realize有unrealizecg时候就要想这个方法吗？
€665,747. €678,158. C is correct. r* = r(1–pcgtcg) = 0.075(1–(0.5)(0.10)) = 0.075(1–0.05) = 0.07125 T* = tcg(1–pcg)/(1–pcgtcg) = 0.10[(1–0.5)/(1–0.5× 0.10)] = 0.052632 FVIFTaxable = (1 + r*)n(1–T*) + T*–(1–B)tcg, B = 1 FV =€250,000×[(1+0.07125)15(1–0.052632) + 0.052632] = €678,158这一提B为什么等于1呢 不是等于17500吗
