最新なCSI FP2問題集（62題）、真実試験の問題を全部にカバー！

質問 1：
Sarah would like to add another stock holding to her portfolio. She is researching the financial condition of different companies and trying to determine their potential for future growth. What type of approach is Sarah taking when reviewing these companies?
A. Fundamental analysis.
B. Passive investment strategy.
C. Tactical asset allocation.
D. Technical analysis.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
Roy gifted his nephew Charles, age 16, shares for his birthday. The managed portfolio will generate both dividends, and capital gains and losses. What will be Roy's future tax implications, with respect to this transfer, until Charles reaches the age of majority?
A. Dividend income is attributed to Roy.
B. No gains, losses or income are attributed to Roy.
C. Capital gains are attributed to Roy.
D. Capital losses are attributed to Roy.
正解：A

質問 3：
What is the maximum of the payor spouse's net income that may be deducted to fulfil child support obligations?
A. 60%.
B. 33%.
C. 50%.
D. 40%.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
For spousal claims relating to joint family ventures, what does a proprietary award grant?
A. An equal split of future income generated by an asset.
B. The right of first refusal for purchasing an asset.
C. Ownership interest in an asset.
D. A lump-sum monetary payment.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
Maxwell is filing a rights or things tax return for his deceased mother. She had the following sources of income:
Debenture interest coupons.
Unpaid dividends declared before her death.
Old age security that was due before her death.
Income from a registered retirement savings plan (RRSP).
Which form of income will Maxwell have to exclude from the rights or things tax return?
A. Old age security that was due before her death.
B. Debenture interest coupons.
C. Income from an RRSP.
D. Unpaid dividends declared before her death.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
Kienle has provided his advisor with the following information:
($)
Income last year
50,000
Pension adjustment last year
2,500
Unused contribution room from previous years
3,500
Assuming he has never over-contributed, what is the maximum amount that Kienle can put into his Registered Retirement Savings Plan without incurring a penalty?
A. $12,000.
B. $14,500.
C. $10,000.
D. $13,000.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
What type of trust is formed when one party is unjustly enriched at the expense of another person?
A. Private.
B. Resulting.
C. Constructive.
D. Social.
正解：C
解説: (Pass4Test メンバーにのみ表示されます)