GIẤY BÀI LÀM (cho thi trực tuyến)

ANSWER SHEETS (for online examination)

Học kỳ/Quarter: 4 - Năm học/Academic year: 2020 – 2021

Họ và tên sinh viên: Vo Phan Hoai Phuong Mã môn thi: FIN 239
Student’s full name Course code
Mã số sinh viên: 1932300388 Tên môn thi: Personal Finance
Student’s number Course name
Ngày sinh: 16/11/2001 Mã đề thi: 1
Date of birth Exam code
Điện thoại di động: 0971254712 Ngày thi: 12/11/2021
Mobile phone Date
Email: Phuong.vophanhoai.bbs19@eiu.edu.vn Giờ thi: 7:30 - 8:30
Time
Số trang bài làm: 2
No. of answer sheets
Hướng dẫn/Instruction: Sinh viên nộp bài qua email bằng cách gửi lại (Reply) email phát đề và đính kèm file bài thi
được đặt tên đúng theo định dạng “Ngày thi_Mã môn học_Mã số sinh viên_Họ tên sinh viên”/ Student submit the
answer sheets by replying to the exam paper’s email with the file name in the correct format “Exam date_Course
code_Student ID_Student name”

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Câu 3:
Taxable income= 10,000,000/1.5+30,000,000 - (700,000 + 1,000,000 +9,000,000 +3,600,000*2 +2,500,000)
= 16,267,000
Tax = 16,267,000 * 20% = 3,253,400

Câu 1:

Income Statement
2020

Disposable income 420,000,000

Expense for food (60,000,000)
Entertaiment expense (24,000,000)
Health car expense (36,000,000)
Others (24,000,000)
Total expenses (144,000,000)
Loan interest (4,800,000)
(6,400,000)
Net income 264,800,000

Cashflow statement

Cashflow from disposable incom 420,000,000

Expense (144,000,000)
Loan interest (112,000,000)
Cashflow from operating activities 264,800,000
Casflow from repayment loan car (55,200,000)
Cashflow from repayment loan apartment (73,600,000)
Cashflow from financing activities 0
Net Cashflow 136,000,000
Free Cashflow 136,000,000

Balance Sheet

ASSETS
Dec 31, 2019 Dec 31, 2020
Current asset 500,000,000 636,000,000
Long- term assets 1,200,000,000 1,200,000,000
1,800,000,000 1,800,000,000
Toatal 3,500,000,000 3,636,000,000

Liabilities and Net Worth

Dec 31,2019 Dec 31, 2020
Debt 1,000,000,000 9,126,400,000
Net Worth 2,500,000,000 2,709,600,000
Total 3,500,000,000 3,636,000,000

Câu 2:
2.1
PV= PMT* ((1-(1+r)^t)/r)
= 373,866,310.3
PV= 1,000,000,000/ (1+ 10%/2)^20= 376,889,482.9
PV bond= 373,866,310.3 + 376,889,482.9 =750,755,793.2

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2.2

PV= 20,000,000 (1-(1=0.1)^-5/0.1)= 75.815,735.39

PV= 1,400,000,000/ (1+0.1)^5= 869,289,852.3
PV stock = 75.815,735.39 +869,289,852.3= 945,105,587.7

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