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Drink H · 2020年07月08日

问一道题：NO.PZ2020011901000054

  1. FRM I
  2. Financial Markets And Products

问题如下：

An investor buys 100 shares in an open-end mutual fund on January 1 of a year for USD 30. The fund earns dividends of USD 1 per share in the first year and USD 2 per share in the second year. These dividends are reinvested by the fund. The capital gains in the first year are USD 3, and the capital gains in the second year are USD 4. The investor sells the shares for USD 43 in the third year. Explain how the investor is taxed.

选项：

解释：

The investor will pay tax on the investment income from dividends of USD 100 in the first year and on USD 200 in the second year. The investor will also pay tax on capital gains of USD 300 in the first year and USD 400 in the second year. The investor’s basis at the start of the third year will be USD 40 per share (= 30 + 1 + 2 + 3 + 4) or USD 4,000 in total. The shares are sold for USD 4,300. Tax is therefore payable on USD 300 in the third year.

这道题在基础班没有提到，是否需要掌握？

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小刘_品职助教 · 2020年07月09日

同学你好，

这道题是原版书的课后题，理解起来也不是很难，建议可能的话当一个补充的知识点。

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NO.PZ2020011901000054问题如下investor buys 100 shares in open-enmutufunon January 1 of a yefor US30. The funearns vin of US1 per share in the first yeanUS2 per share in the seconyear. These vin are reinvestethe fun The capitgains in the first yeare US3, anthe capitgains in the seconyeare US4. The investor sells the shares for US43 in the thiryear. Explain how the investor is taxeThe investor will pton the investment income from vin of US100 in the first yeanon US200 in the seconyear. The investor will also pton capitgains of US300 in the first yeanUS400 in the seconyear. The investor’s basis the start of the thiryewill US40 per share (= 30 + 1 + 2 + 3 + 4) or US4,000 in total. The shares are solfor US4,300. Tis therefore payable on US300 in the thiryear.老师好 capit gain是分红再投资产生的，还是怎么产生的？

2024-09-19 22:55 3 · 回答

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2024-09-15 15:17 1 · 回答

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2023-04-07 03:12 1 · 回答

NO.PZ2020011901000054这道题题干没有提及怎么算tax，为什么到了第三点就直接用盈利的4000块减去卖掉的4300，说tax就是$300呢？

2021-02-18 10:27 2 · 回答