[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fin_plan_prac-46-036":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"fin_plan_prac","理財規劃人員專業能力測驗——理財規劃實務","c9",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"fin_plan_prac-46-036","46",36,"陳先生計劃於 60 歲退休，退休前期 15 年每年需要 50 萬元，退休後期 10 年每年需要 40 萬元，假設退休期間之實質報酬率為 2%，試以實質報酬率折現法計算陳先生退休時的總退休金需求？（取最接近值）",[13,14,15,16],"9,256,523 元","9,094,248 元","8,869,642 元","8,676,987 元",1,"退休規劃","退休時需求＝前15年每年50萬的年金現值，加後10年每年40萬年金現值再折現15年。以2%折現：50萬×12.849≈642萬；40萬×8.983×0.743≈267萬，合計約909萬，最接近9,094,248元。其餘選項在折現係數或期數擺放上有誤。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"fin_plan_prac-46-010","王先生現年 60 歲，已工作 30 年，假設其每年稅後收入 150 萬元，支出 100 萬元，若合理的理財收入為淨值的5%，則其財務自由度為何？",10,{"id":27,"question":28,"qno":29},"fin_plan_prac-46-014","有關生涯規劃高原期理財活動的敘述，下列何者正確？",14,{"id":31,"question":32,"qno":33},"fin_plan_prac-46-033","每月退休生活費用若有固定收入挹注，則退休金籌備壓力可較小，下列何者非屬前述所指固定收入來源？",33,{"id":35,"question":36,"qno":37},"fin_plan_prac-46-035","許阿姨現年 50 歲，即刻起每年工作結餘 50 萬元均用於投資，假設每年投資報酬率為 7%，在不考慮通貨膨脹率的情況下，希望退休時能累積至 1,000 萬元以供退休後生活使用，則許阿姨最早能於幾歲時退休？",35,{"id":39,"question":40,"qno":41},"fin_plan_prac-46-037","某甲目前稅前每月收入為 75,000 元，支出 50,000 元，計劃 15 年後退休，退休後之月支出現值為 40,000 元，假設收入成長率為 0%，通貨膨脹率為 2%，請問退休後之所得替代率為多少？（取最接近值）",37,{"id":43,"question":44,"qno":45},"fin_plan_prac-46-038","小張目前已有 50 萬元可供累積退休之用，預備 15 年後退休，假設每年可儲蓄金額為 30 萬元，預估投資報酬率為 8%，屆時可累積的退休金為何？",38,1783434647481]