【正文】 5,492)$125,375 $2,534,183 14$499,359 $101,115 $20,347 ($197,795)($39,599)$0 ($81,635)($79,197)($39,599)($45,492)$137,504 $2,867,403 15$524,326 $106,171 $20,855 ($184,609)($415,786)$0 ($81,635)($83,157)($41,579)($45,492)($200,904)$2,887,950 16$18,505 $46,485 $0 ($183,361)($436,575)$0 $0 ($87,315)($43,657)$0 ($685,918)$2,425,070 17$19,430 $48,228 $0 ($192,530)$0 $0 $0 ($91,681)($45,840)$0 ($262,392)$2,349,967 18$20,402 $50,058 $0 ($202,156)$0 $0 $0 ($96,265)($48,132)$0 ($276,093)$2,255,363 19$21,422 $51,980 $0 ($212,264)$0 $0 $0 $0 ($50,539)$0 ($189,401)$2,240,145 20$22,493 $53,998 $0 ($222,877)$0 $0 $0 $0 ($53,066)$0 ($199,452)$2,213,700 21$23,618 $56,116 $0 ($234,021)$0 $0 $0 $0 ($55,719)$0 ($210,006)$2,174,659 22$24,799 $58,340 $0 ($245,722)$0 $0 $0 $0 ($58,505)$0 ($221,088)$2,121,521 23$26,039 $60,676 $0 ($258,008)$0 $0 $0 $0 ($61,430)$0 ($232,724)$2,052,643 24$27,340 $63,128 $0 ($270,908)$0 $0 $0 $0 ($64,502)$0 ($244,941)$1,966,228 25$28,708 $65,704 $0 ($284,454)$0 $0 $0 $0 ($67,727)$0 ($257,770)$1,860,311 26$30,143 $68,407 $0 ($298,677)$0 $0 $0 $0 ($71,113)$0 ($271,240)$1,732,744 27$31,650 $71,246 $0 ($313,610)$0 $0 $0 $0 $0 $0 ($210,714)$1,655,851 28$33,233 $74,227 $0 ($329,291)$0 $0 $0 $0 $0 $0 ($221,831)$1,561,902 29$34,894 $77,357 $0 ($345,755)$0 $0 $0 $0 $0 $0 ($233,504)$1,449,024 30$36,639 $80,644 $0 ($363,043)$0 $0 $0 $0 $0 $0 ($245,761)$1,315,172 31$38,471 $84,095 $0 ($381,195)$0 $0 $0 $0 $0 $0 ($258,630)$1,158,114 32$40,394 $87,718 $0 ($400,255)$0 $0 $0 $0 $0 $0 ($272,143)$975,413 33$42,414 $91,522 $0 ($420,268)$0 $0 $0 $0 $0 $0 ($286,331)$764,413 34$44,535 $95,517 $0 ($441,281)$0 $0 $0 $0 $0 $0 ($301,229)$522,219 35$46,762 $99,712 $0 ($463,345)$0 $0 $0 $0 $0 $634,056 $317,184 $879,735 36$0 $104,116 $0 ($208,505)$0 $0 $0 $0 $0 $0 ($104,390)$843,288 37$0 $108,740 $0 ($218,931)$0 $0 $0 $0 $0 $0 ($110,190)$798,225 38$0 $113,596 $0 ($229,877)$0 $0 $0 $0 $0 $0 ($116,281)$743,591 39$0 $118,694 $0 ($241,371)$0 $0 $0 $0 $0 $0 ($122,677)$678,342 40$0 $124,048 $0 ($253,440)$0 $0 $0 $0 $0 $0 ($129,392)$601,338 41$0 $129,669 $0 ($266,112)$0 $0 $0 $0 $0 $0 ($136,443)$511,337 42$0 $135,571 $0 ($279,417)$0 $0 $0 $0 $0 $0 ($143,847)$406,981 43$0 $141,768 $0 ($293,388)$0 $0 $0 $0 $0 $0 ($151,620)$286,792 44$0 $148,275 $0 ($308,057)$0 $0 $0 $0 $0 $0 ($159,783)$149,159 45$0 $155,107 $0 ($323,460)$0 $0 $0 $0 $0 $7,675 ($160,678)($0) 　　 　IRR=%　說明:1. 退休前的凈現(xiàn)金流量沒有缺口,退休后的養(yǎng)老金不足以支應(yīng)生活支出?會產(chǎn)生現(xiàn)金流量缺口?要變現(xiàn)理財準(zhǔn)備金來補(bǔ)足。當(dāng)林先生夫妻終老時的終身壽險保險金給付也納入表中的保險流量欄。3) 收入成長率由5%提高到10%，%。2. 調(diào)整后幾年后本人收入配偶收入住房公積金家計支出學(xué)費(fèi)支出購車換車購房換房孝養(yǎng)尊親屬國外旅游保險流量凈現(xiàn)金流量理財準(zhǔn)備期初生息資產(chǎn)　　　　　　　$954,425 $954,425 1$264,821 $53,624 $34,760 ($115,662)($21,000)$0 ($105,000)$0 ($21,000)($45,492)$45,050 $1,059,800 2$278,062 $56,305 $15,129 ($120,520)($22,050)$0 ($81,635)$0 ($22,050)($45,492)$57,749 $1,184,533 3$291,965 $59,120 $15,507 ($125,582)($23,153)($123,909)($81,635)($46,305)($23,153)($45,492)($102,636)$1,156,766 4$306,563 $62,076 $15,895 ($130,856)($24,310)$0 ($81,635)($48,620)($24,310)($45,492)$29,310 $1,259,190 5$321,891 $65,180 $16,292 ($136,352)($25,526)$0 ($81,635)($51,051)($25,526)($45,492)$37,782 $1,376,559 6$337,986 $68,439 $16,700 ($142,079)($26,802)$0 ($81,635)($53,604)($26,802)($45,492)$46,711 $1,510,275 7$354,885 $71,861 $17,117 ($148,046)($42,213)$0 ($81,635)($56,284)($28,142)($45,492)$42,051 $1,647,783 8$372,629 $75,454 $17,545 ($154,264)($44,324)$0 ($81,635)($59,098)($29,549)($45,492)$51,266 $1,803,198 9$391,260 $79,226 $17,984 ($160,743)($46,54