单选题 A woman is using the following information to plan her retirement:
current age (years) 24
expected retirement age (years) 68
life expectancy (years) 93
current annual expenditures $30000
expected inflation rate until retirement 3%
expected return on investment 8%
She assumes her consumption expenditures will increase with the rate of inflation, 3 percent, until she retires. Upon retiring she will have end-of-year expenditures equal to her consumption expenditure at age 68. The minimum amount that she must accumulate by age 68 in order to fund her retirement is closest to:
【正确答案】 B
【答案解析】[解析] 由于在未来44年中,该妇女的年度支出金额将按照通货膨胀率(3%)逐年增加,从而其退休时的年度消费支出为30000×(1+3%) 44 =110143.57美元。假设其养老金账户的投资回报率为8%,则为了满足其退休后25年的消费支出,则她在68岁时至少应筹集的资金金额(现值)为:
PV=110143.57×(1+8%) -1 +110143.57×(1+8%) -2 +…+110143.57×(1+8%) -25 =1175756(美元)