CSIのFP2試験に合格するのは難しいですが、合格できるのはあなたの能力を証明できるだけでなく、国際的な認可を得られます。CSIのFP2試験の準備は重要です。我々CertShikenの研究したCSIのFP2の復習資料は科学的な方法であなたの圧力を減少します。
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Insurance Planning | 10% | - Property and liability risk management - Life, disability, and critical illness insurance |
| Topic 2: Investment and Tax Planning | 10% | - Investment portfolio construction - Tax-efficient investing and income planning |
| Topic 3: Financial Planning for Small Business | 15% | - Succession planning and exit strategies - Business structure and financial considerations |
| Topic 4: Family Law | 15% | - Marriage, cohabitation, and separation agreements - Support obligations and asset division |
| Topic 5: Retirement Planning | 20% | - Retirement income needs analysis - Retirement savings and withdrawal strategies - Government and private retirement programs |
| Topic 6: Savings Planning & Debt Management | 10% | - Savings vehicles and strategies - Debt management and repayment plans |
| Topic 7: Financial Planning Practice | 10% | - Financial plan development process - Client engagement and data gathering |
| Topic 8: Estate Planning | 10% | - Estate taxation and wealth transfer - Wills, trusts, and powers of attorney |
CertShikenは、試験の準備をしている人に最適です。 CSI私たちの実際のFP2テストを使用した後、多くの人が良い成績を獲得しているので、あなたも良い結果を楽しむでしょう。 当社の無料デモでは、世界で発生している最新のFP2ポイントを追跡できるように、1年間無料で更新できます。Financial Planning II (FPII) 試験の急流の試験の質問は多かれ少なかれ白熱した問題に関係しており、試験の準備をする顧客は一日中試験のCSI痕跡を保持するのに十分な時間がない必要があるので、Financial Planning II (FPII)私たちの模擬試験はあなたにとって助けになるツールとしてFP2役立ちます 無視したホットポイントを補います。
質問 # 50
What is the most common going-concern valuation method used to determine the value of a business?
正解：B
解説：
Capitalization of earnings is the appropriate answer because a going-concern business is valued principally on its ability to generate maintainable future earnings.
Under the capitalization approach, the valuator first determines a representative or maintainable level of normalized earnings. Non-recurring items, unusual owner compensation, discretionary expenses, and other distortions may be adjusted. Those maintainable earnings are then capitalized using an appropriate capitalization rate reflecting business and financial risk. In simplified form:
Business value = Maintainable earnings ÷ Capitalization rate
CRA valuation policy recognizes earnings and asset-value approaches as principal valuation methods and notes that earnings are particularly important when valuing operating businesses. It further states that going- concern valuation is normally appropriate where a business is a continuing enterprise capable of earning a reasonable return.
Discounted cash flow is another valid income-based method, but it generally requires explicit forecasts of future cash flows and terminal value and is often used where future performance can be projected with sufficient reliability.
Adjusted book value is more asset-oriented, while liquidation value assumes assets are being realized rather than the business continuing as an operating enterprise.
FPII reference/topic: Financial Planning for Small Business - business valuation; capitalization of maintainable earnings; going-concern versus asset-based valuation.
質問 # 51
By when must a personal trust file its income tax return?
正解：C
解説：
A trust's T3 Trust Income Tax and Information Return must generally be filed within 90 days after the trust's tax year-end. This makes option C the technically complete rule.
CRA confirms that the T3 return, together with the related information slips and summaries where applicable, is due no later than 90 days following the trust's taxation year-end. Any balance of tax owing is generally subject to the same deadline.
For most inter vivos trusts and many other trusts, the tax year ends on December 31. In those cases, "within
90 days of December 31" will normally produce the practical filing deadline. Nevertheless, option B is less precise because certain trusts-particularly qualifying graduated rate estates-can have a non-calendar taxation year. Consequently, the universal principle is based on the actual trust year-end, not automatically December 31.
The February 15 and April 30 dates relate to other Canadian tax-reporting contexts and are not the general T3 filing rule.
For estate planners, determining the trust's taxation year and status is therefore an essential preliminary step before establishing compliance and tax-payment deadlines.
FPII reference/topic: Estate Planning - taxation of trusts; T3 returns; trust tax year; graduated rate estates; filing obligations.
質問 # 52
Peter and Anna have been feeling like their debt is out of control. They have several credit cards maxed out along with vehicle loans and are having trouble keeping up with all of the payments. The couple does not own a home, but both have stable employment. They are meeting with their financial advisor, Joy, to discuss options for their debt situation. What is the most suitable option for them?
正解：B
解説：
A consolidation loan is the most appropriate initial strategy. Peter and Anna have multiple debts, including maxed-out credit cards and vehicle obligations, but they also have stable employment, indicating an ongoing capacity to service debt. Their central problem is therefore the number and structure of their obligations rather than an established inability to generate repayment income.
Debt consolidation combines several outstanding debts into one loan, generally producing a single scheduled payment and potentially replacing high-interest credit-card balances with lower-cost borrowing. The Financial Consumer Agency of Canada specifically identifies consolidation loans as a method of combining multiple debts and simplifying repayment.
A revolving line of credit may also consolidate debt, but it remains reusable and can create further indebtedness if borrowing behaviour is not controlled. Because the couple does not own a home, home-equity financing is unavailable. Bankruptcy is an insolvency remedy and should not normally be the first recommendation where clients have stable employment and may be capable of restructuring their obligations.
"Automatic discharge" relates to the bankruptcy process rather than being a standalone debt-management strategy available before bankruptcy.
FPII reference/topic: Savings Planning and Debt Management - debt restructuring; consolidation loans; consumer credit management; insolvency alternatives.
質問 # 53
Franco is retiring from his job as a high school principal at the end of the year, at age 66. He has $100,000 in his group Registered Retirement Savings Plan (RRSP). His wife will continue to work for another 10 years, and he does not need money from his group RRSP. What would be the best retirement option for Franco?
正解：B
解説：
Franco should transfer the funds to his own RRSP and maintain the tax-deferred accumulation until the statutory RRSP maturity deadline, then convert the account to a RRIF.
Franco is 66. An RRSP must mature no later than the end of the calendar year in which its annuitant reaches age 71. CRA therefore allows approximately another five years of RRSP tax deferral before Franco must withdraw the funds, purchase an eligible annuity, or transfer them to a Registered Retirement Income Fund.
Because he does not currently require income, immediate RRIF withdrawals would unnecessarily accelerate taxable retirement income. However, option B cannot be maintained until his wife retires in 10 years: Franco would then be approximately 76, well beyond the age at which his RRSP must mature.
A direct transfer to a spousal RRSP is not the appropriate mechanism for moving his existing group RRSP retirement assets. Leaving the funds indefinitely in the group arrangement also fails to recognize the age-71 maturity requirement.
Option C precisely matches the available time horizon: preserve RRSP tax deferral for about five years, then establish a RRIF.
FPII reference/topic: Retirement Planning - group RRSPs; RRSP maturity; age 71 conversion requirements; RRIF planning.
質問 # 54
Kimberly, age 24, has few assets, and is single with no children. Kimberly has a 10-year-old niece Tanya who she would like her entire estate to be distributed to at death. She consults with her lawyer Jackie to write a will. What is the most important clause Jackie should add in Kimberly's will?
正解：D
解説：
A discretionary encroachment clause is particularly important because Tanya is only 10 years old and may inherit Kimberly's estate while still a minor. Rather than requiring the estate property simply to remain untouched until Tanya reaches the stipulated distribution age, an encroachment provision permits the trustee to use trust capital for Tanya's benefit when appropriate.
The clause can authorize payments for matters such as education, health care, maintenance, accommodation, and general welfare. Estate-planning guidance concerning trusts for minors commonly provides trustees with authority to encroach upon income and capital for the minor's benefit before final distribution.
Option B is not the appropriate solution because Kimberly is Tanya's aunt. A will-maker's nomination of a guardian generally concerns the will-maker's own minor children and does not allow an aunt simply to replace the legal decision-making authority of Tanya's parents.
Trustee investment and administrative powers in option A are useful provisions, but they do not specifically address the beneficiary's need to access inheritance funds during minority. Funeral and debt-payment provisions likewise do not solve that central issue.
The discretionary encroachment clause therefore gives the estate trustee the flexibility necessary to provide appropriately for Tanya before she reaches the age for outright distribution.
FPII reference/topic: Estate Planning - wills; minor beneficiaries; testamentary trusts; trustee discretion; encroachment on capital.
質問 # 55
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