Principal 元本

InterestRate 利子

Time 期間


Time Value Of money


future value

present value


present → one year → two years → three years


10000  →  11000 → 12100   → 13310


F = P ( 1 + r) n



Future value of a single sum (1ドルの将来価値 )


Present value of a single sum(1ドルの現在価値)



Future value of an ordinary annuity (期末払年金の将来価値)


受けとった年金を一定の利子率で運用し、積み立てていくと、将来いくらになるのか


Fn = F × {(1+ r) n - 1 } / r


annuity の計算は係数を足したものになる。





Today is gonna be the day
That they're gonna throw it back to you
By now you should've somehow
Realized what you gotta do
I don't believe that anybody
Feels the way I do about you now

Backbeat the word was on the street
That the fire in your heart is out
I'm sure you've heard it all before
But you never really had a doubt
I don't believe that anybody feels
The way I do about you now

And all the roads we have to walk along are winding
And all the lights that lead us there are blinding
There are many things that I would
Like to say to you
I don't know how

Because maybe
You're gonna be the one who saves me ?
And after all
You're my wonderwall

Today was gonna be the day?
But they'll never throw it back to you
By now you should've somehow
Realized what you're not to do
I don't believe that anybody
Feels the way I do
About you now

And all the roads that lead to you were winding
And all the lights that light the way are blinding
There are many things that I would like to say to you
I don't know how

I said maybe
You're gonna be the one who saves me ?
And after all
You're my wonderwall

I said maybe
You're gonna be the one who saves me ?
And after an
You're my wonderwall

Said maybe
You're gonna be the one that saves me
You're gonna be the one that saves me
You're gonna be the one that saves me

Overview of individual income tax


Income Tax = Taxable Income ×taxRate


TaxableIncome = GrossIncome - Deduction


What amount is included in gross Income on A's income tax return?


What amount is taxable on a's Income Tax Return?


Filling Status

1,MFJ (Married Filling Jointry/JointReturn )

2,MFS(Married Filling Separately/ Separate Return )

3,Single

4,Qualifing Widow /Surviving Spouse

5,Head of Household




TAXとFARから勉強し、2010年度初めに受験予定!