问题如下：
2. If Motelli’s current investment account of € 250,000 is invested in an asset which is expected to earn annual interest of 6.5 percent and no capital gains, what is his expected after tax accumulation in 15 years?
选项：
A.€ 578,664.
B.€ 586,547.
C.€ 642,960.
解释：
B is correct.
The after tax wealth accumulation for annually taxable income is
FVIFi = [1 + r(1–ti)]n
FV =€250,000×FVIFi =€250,000×[1+0.065(1–0.10)]15
= €586,547
Hi 老師
請問這題怎麼看出是考Accural taxation？ 沒有capital gain, 但會有income tax/ dividend tax - 我會想到有unrealized capital gain的那個公式 當然看到沒有weight 就作罷 但也不能想通為啥income tax/ dividend tax 有兩個就看成共10%
還請老師說明 謝謝
