问题 填空题

When I was growing up, I was embarrassed to be seen with my father. He (1) severely crippled and very short, and when we would walk together, his hand on my arm (2) balance, people would stare. I would inwardly be afraid (3) squirm at the unwanted attention. If he ever noticed or was bothered, he never let (4) .
It was difficult to coordinate (5) steps - his halting, mine impatient - and because of that, we didn’t say much as we went along. But as we started out, he always said, "You (6) the pace. I will try to adjust to you. "
Our usual walk was to or (7) the subway, which was how he got to (8) . He went to work sick, and (9) nasty weather. He almost never missed a day, and would (10) it to the office even if (11) could not: a matter of pride!
He never talked about himself as an object of pity, (12) did he show any envy of the more fortunate or able. What he looked for in others was a "good heart", and if he found one, the owner was good enough for him.
Now that I am older, I believe that is a proper standard (13) which to judge people, even though I still don’t know precisely (14) a "good heart" is. But I know the times I don’t have one myself.
He has (15) gone many years now, but I think (16) him often. I wonder if he sensed my reluctance to be seen with him during our (17) . If he did, I am (18) I never told him how sorry I was, how unworthy I was, how I regretted it. I think of him when I complain about trifles, when I am (19) of another’s good fortune, when I don’t have a "good heart".
At such times I put my hand on his arm to regain my (20) , and say, "You set the pace, I will try to adjust to you.\

答案

参考答案:from

解答题
单项选择题

一、案例成员
万先生现年45岁,个体工商户。万太太现年40岁,家庭主妇。有一儿子13岁,在私立学校读初一。万先生和万太太的父母均健在,其中,万先生的父母于30年前离异,其生父已移民美国经商,多年未联系,其母于两年后再婚,万先生由母亲和继父抚养长大。现万先生按月支付其母及继父生活费。
二、收支状况
万先生年收入60万元,家庭年生活支出12万元,其中万先生夫妇与儿子各4万元一年;旅游休闲3万元1年,每人各1万元。
三、资产负债状况
1.万先生名下有活期存款25000元,A公司股票200000元,债券型基金100000元。5年前买入500000美元10年期保本型理财产品,年收益3.5%(复利计息)。万先生有保额400000元的保单,现金价值72000元(10年前购买终身寿险,万先生为被保险人,万太太为受益人,20年缴费,年均衡保费10000元,假设年自然保费为2000元)。
2.万太太名下有投资性房产市值1000000元,该房为门面房,公证为万太太个人财产,其他均为共有财产。6个月前夫妇联名购入成本为2000000元的自住房产,银行贷款七成,年利息6.65%,期限10年,按月等额本息还款。
四、保险状况
万先生和万太太均无社会保险,万先生有保额400000元的终身寿险保单。
五、理财目标
1.5年后购买现值600万元的别墅。
2.儿子私立学校每年费用现值为5万元,5年后出国留学读4年本科,每年费用现值25万元。
3.10年后退休,退休后每年生活支出现值12万元,退休后前20年每年旅游休闲费用现值5万元,85岁终老。
4.5年后开始赡养双方父母,每人每年赡养费现值为2万元,持续10年。
六、假设条件
1.假设收入不增长,年通货膨胀率为3%,活期存款年利率为0%。
2.房价年增长率为5%,房屋年折旧率为2%。
3.学费年增长率为4%。
4.A股票长期年收益率为10%,债券基金长期年收益率为5%。
5.目前美元兑人民币汇率为1:6.8,预期5年后美元兑人民币汇率为1:6.3。
6.为万先生退休前规划设计的投资组合预期收益率为7.69%,退休后金融资产的组合投资年收益率4%。
7.当地政府规定的房产税计税余值按照房产的原值减除30%后的余值计算。
8.根据美国法律规定,父母分给子女的免税信托财产不能超过25万美元,超过25万美元的部分视同遗产征税;美国公民赠与财产要缴纳赠与税,赠与的财产价值小于11000美元的不必缴纳赠与税。

如果万先生的生父让其选择在过去的5年中,每年赠与其20万美元,并由其承担赠与税,或者以上题中的方式继承,那么万先生应选择______。(假设万先生生父的综合免税额已用尽,不考虑货币时间价值。)

A.选择接受赠与的方式
B.选择信托继承的方式
C.两者税后所得金额相同
D.无法判断