FP2：最新的CSI認證FP2考題，Financial Planning II (FPII)認證

問題1
Spouse A, age 69, has been making regular contributions to a spousal Registered Retirement Savings Plan for spouse B, age 65. Assuming Spouse A has sufficient unused contribution room to carry forward, how long can they continue making contributions on behalf of Spouse B?

A. First 60 days of the year, in which Spouse B turns 71.

B. First 60 days of the year, in which Spouse A turns 71.

C. End of the calendar year, in which Spouse A turns 71.

D. End of the calendar year, in which Spouse B turns 71.

正確答案: D

說明：（僅 PDFExamDumps 成員可見）

問題2
What is the tax treatment on disability assistance payments for Registered Disability Savings Plans?

A. Disability assistance payments are fully taxable based in the hands of the recipient.

B. Disability assistance payments are not taxable income.

C. Disability assistance payments reduce government-funded disability benefits and tax credits.

D. Disability assistance payments are taxed on the grant and income earned portions.

正確答案: D

說明：（僅 PDFExamDumps 成員可見）

問題3
How long does an executor have to make a spousal Registered Retirement Savings Plan contribution on behalf of a deceased person?

A. The executor may contribute up to the end of the calendar year.

B. The executor may contribute up to 6 months after the date of death.

C. The executor may contribute up to 60 days after the date of death.

D. The executor may contribute up to 60 days after the year-end.

正確答案: D

說明：（僅 PDFExamDumps 成員可見）

問題4
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?

A. The employer must return the excess contributions to the employee as a taxable benefit.

B. The employee can elect to transfer the excess contributions to a Registered Retirement Savings Plan.

C. The employer will receive the excess contributions back to apply to the next year's contribution period.

D. The employee will receive the excess contributions as a refund on their tax return.

正確答案: D

說明：（僅 PDFExamDumps 成員可見）

問題5
Genki is reviewing the following portfolios:
* Portfolio W earns 18% with a standard deviation of 25%.
* Portfolio X earns 19% with a standard deviation of 30%.
* Portfolio Y earns 21% with a standard deviation of 20%.
* Portfolio Z earns 23% with a standard deviation of 22%.
The risk-free rate is 6%. Which portfolio performs the best on a risk-adjusted basis?

A. Portfolio X.

B. Portfolio W.

C. Portfolio Z.

D. Portfolio Y.

正確答案: C

說明：（僅 PDFExamDumps 成員可見）

問題6
Mr. and Mrs. Morrone are retired with two adult children, Joseph and Christine. The Morrones appointed Joseph as their power of attorney several years earlier but they have recently become concerned about him making decisions, particularly on some contentious family property. How can the Morrones address their concern?

A. Ensure that their power of attorney is continuing and enduring.

B. Restrict his authority to a specific period of time.

C. Restrict his authority to just property-related decisions.

D. Grant joint power of attorney authority to both Joseph and Christine.

正確答案: D

說明：（僅 PDFExamDumps 成員可見）

問題7
An employee chose a particular contractor to repair their roof based on an employer's recommendation. The employer hinted that the employee may receive a higher future bonus if they hire the recommended contractor. How would you describe the employer's actions?

A. The employer influenced the object of the contract to become illegal.

B. The employer put the employee under certain duress.

C. The employer exercised undue influence.

D. The employer misrepresented the contract to their employee.

正確答案: C

說明：（僅 PDFExamDumps 成員可見）

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