FP2認定を取得する意欲のある人には、主にオフィスワーカーが含まれます。彼らはより高い地位に着き、ハンサムな給料、さらには豊かな未来を手に入れることを期待しています。これらの要件はすべて、当社のFP2試験材料が満たすことができます。 FP2学習教材は、試験の合格に役立ちます。 FP2試験トレントを購入する前に、FP2試験ガイドのいくつかの質問と回答を含むFP2試験問題のFast2testデモを無料でダウンロードできます。
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Investment and Tax Planning | 10% | - Tax planning concepts - Investment strategies and portfolio considerations |
| Topic 2: Financial Planning Practice | 10% | - Financial planning process and client relationship management - Professional standards and ethical practices |
| Topic 3: Insurance Planning | 10% | - Risk management and insurance products - Insurance needs analysis |
| Topic 4: Estate Planning | 10% | - Estate transfer strategies - Wills, trusts and succession planning |
| Topic 5: Family Law | 15% | - Family property and financial considerations - Legal implications in financial planning |
| Topic 6: Financial Planning for Small Business | 15% | - Small business financial strategies - Business ownership structures and planning |
| Topic 7: Retirement Planning | 20% | - Retirement income sources and strategies - Government benefits and retirement plans |
| Topic 8: Savings Planning & Debt Management | 10% | - Savings strategies and cash flow management - Debt management techniques |
関連する認定を取得し、自分自身を向上させるためにFP2試験の準備をしようとするなら、あなたは非常に幸運に違いありません。すべての関係者の共同の努力により、当社は非常に便利で有用なFP2学習教材を設計しました。さらに重要なことは、当社の学習教材が多くの人々が目標を達成し、関連する認証を取得するのに役立っていることを実践が証明していることです。当社のFP2学習教材は、FP2試験に合格し、関連する認定を取得することを切望している人々に最適な学習ツールです。
質問 # 52
If an employee earns more than the yearly maximum pensionable earnings, but an employer continues to deduct Canada Pension Plan contributions, what will happen to the excess contributions?
正解：D
解説：
Where an employee has contributed more CPP than required for the year, the excess employee contribution is ultimately refunded or credited through the individual's income tax return.
CRA specifically provides for CPP overpayments to be calculated on the applicable Schedule 8 or interprovincial CPP/QPP form. The excess is reported on the individual's tax return, and CRA will either refund it or apply it against another balance owing.
An employer that discovers an over-deduction during the same year should generally correct its payroll records and reimburse the employee directly. However, where the overpayment remains on the T4 and has not been reimbursed, CRA credits the excess when the employee files the personal return.
The excess is not transferred to an RRSP, nor is it automatically carried forward against the employee's CPP obligation for the next calendar year. CPP contribution calculations operate on an annual basis.
Option A is also incorrect because repayment of the employee's own excessive CPP deduction is not a taxable employment benefit.
Accordingly, within the circumstances presented in the question, option D is the correct treatment.
FPII reference/topic: Retirement Planning - Canada Pension Plan; maximum pensionable earnings; employee contributions; CPP overpayments and refunds.
質問 # 53
Bonny is looking to lease a vehicle. Here is the information given to her by the salesperson:
Net capitalized value
$25,000
Monthly payments
$300
Term of the lease
48 months
Residual value
$13,450
Sales taxes on residual value
$1,749
Down payment (including taxes)
$4,500
What is the total cost of leasing?
正解：C
解説：
The cost of leasing the vehicle during the contractual lease period consists of Bonny's lease payments plus the initial down payment.
Total monthly lease payments are:
$300 × 48 months = $14,400
Add the initial down payment:
$14,400 + $4,500 = $18,900
Therefore, the total cost of leasing is $18,900, corresponding to option B.
The residual value of $13,450 represents the vehicle's contractual value at the end of the lease. It is relevant if Bonny elects to purchase the vehicle at lease-end, but it is not part of the cost of simply leasing and returning the vehicle.
Similarly, the $1,749 of sales tax associated with the residual value becomes relevant in connection with the purchase of the vehicle at the residual amount. Since the question asks for the cost of leasing-not the combined cost of leasing and subsequently purchasing the vehicle-those amounts should not be added.
This distinction is central when comparing leasing with financing. Lease analysis must separate the cash flows required to use the vehicle during the lease term from the optional amount required to acquire ownership when the lease terminates.
FPII reference/topic: Savings Planning and Debt Management - vehicle leasing; lease payments; residual values; lease-versus-buy analysis.
質問 # 54
Fiona's eligibility for insurance benefits is measured by her ability to perform the usual activities of daily living. What type of insurance policy does Fiona have?
正解：B
解説：
Long-term care insurance is the correct classification because eligibility for benefits is commonly based on an insured person's inability to independently perform specified activities of daily living (ADLs). Typical ADLs include bathing, dressing, eating, toileting, transferring, and maintaining mobility. The Financial Consumer Agency of Canada describes long-term care insurance as coverage intended for individuals who become unable to care for themselves or who require assistance managing daily activities.
Disability insurance is fundamentally different. Its principal purpose is income replacement where illness or injury prevents the insured from performing occupational duties. Eligibility therefore normally depends on an occupational definition of disability rather than inability to perform basic ADLs. Critical illness insurance generally pays a lump-sum benefit following diagnosis of a covered condition that satisfies the policy definition. Extended health insurance reimburses eligible medical and health-related expenses that provincial plans may not fully cover.
The wording specifically connects benefit eligibility to Fiona's functional capacity in everyday living. That is the characteristic trigger associated with long-term care coverage.
FPII reference/topic: Insurance Planning - health-related insurance; long-term care coverage; activities-of- daily-living benefit triggers.
質問 # 55
From the perspective of self-employment, how are personal benefits treated for the purposes of calculating child support?
正解：A
解説：
Personal benefits paid through a self-employed individual's business are generally added back to income and grossed up when determining appropriate income for child-support purposes.
The purpose of the child-support income calculation is to identify the parent's true financial capacity rather than simply accept taxable income reported under the Income Tax Act. A business may legitimately deduct an expenditure for tax purposes while all or part of that expenditure provides a personal benefit to the owner- for example, personal vehicle use, housing expenses, meals, utilities, or other personal consumption paid by the business.
Where such expenditures effectively replace expenses the parent otherwise would have paid personally from after-tax income, the benefit is added back. A gross-up may then be necessary to express that tax-free or after- tax economic benefit as an equivalent amount of pre-tax income. Canadian child-support jurisprudence has repeatedly applied this approach to personal benefits funded through a business.
This prevents a self-employed support payor from artificially depressing guideline income by routing personal consumption through deductible business expenses.
Therefore, option D correctly reflects both required adjustments: add the personal benefit to income and gross it up where appropriate.
FPII reference/topic: Family Law - Federal Child Support Guidelines; determination of self-employment income; personal benefits; imputed income.
質問 # 56
What is the name of the individual who is responsible for making decisions based on a power of attorney?
正解：A
解説：
The person who receives authority under a power of attorney is the donee, commonly referred to simply as the attorney. Ontario's Powers of Attorney Act expressly defines an attorney as the "donee of a power of attorney." The distinction between the parties is important. The donor is the individual granting the authority. The donee or attorney is the person authorized to act on the donor's behalf within the scope established by the power of attorney. Depending on the document and applicable legislation, the authority may relate to property, financial affairs, or personal-care decisions.
A settlor is associated with trust law. The settlor establishes a trust and transfers property into it for administration by a trustee. A testator is an individual who makes a will. Neither term identifies the person exercising authority under a power of attorney.
The donee's authority is fiduciary in character. The attorney must exercise the granted powers for the benefit of the donor and within the restrictions imposed by the document and applicable legislation.
FPII reference/topic: Estate Planning - powers of attorney; donor and donee; substitute decision-making; fiduciary responsibilities.
質問 # 57
......
FP2問題集の品質を確かめ、この問題集はあなたに合うかどうかを確認することができるように、Fast2testはFP2問題集の一部のダウンロードを無料で提供します。二つのバージョンのどちらでもダウンロードできますから、Fast2testのサイトで検索してダウンロードすることができます。体験してから購入するかどうかを決めてください。そうすると、FP2問題集の品質を知らないままに問題集を購入してから後悔になることを避けることができます。
FP2合格記: https://jp.fast2test.com/FP2-premium-file.html