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国家二级理财规划师考试真题答案讲解

solid grasp of impleme nt. Be low, impleme nt the good spirit of the meeti ng, the four poi nts.

To quickly start the de ployment. The county units to to the meeting to it, and act qui ckly and seri ously communicate confere nce spirit, espe cially se nsitive Se cretary of the importa nt speech content, t o unify their t hinki ng and acti on to the ce ntral, provi ncial county de cisi on-making arra ngements, and e nha nce t he devel opme nt of education of ide ologi cal consci ousness and conscious acti on le arning. Eac h unit t o com bine a ctual careful pla nni ng, pay close attention to study and formulate impleme ntation plans, timely on t he "two studies a nd a" lear ning a nd teaching arra ngements to e nsure that learning starti ng point start, hig h standard to carry out, the hig h quality adva nce.

To careful ly organize d and impleme nted. A dhere t o the "learni ng" is the foundati on, "do" is the ke y, strengthen pr obl em oriente d, strictly from a solid grasp of learni ng and teachi ng orga nization and implementati on, promote task s implemente d. To regula r, normal learni ng education as the mai n starting poi nt, focusing on the disti nction betw een t he characteristi cs of different type s of Party organi zation, the a ctual needs of the different groups of Party members, to promote lear ning e ducation system implementation, stre ngthe n guida nce, focus on pre cise measures a nd poli cies, e ncourage grass-roots expl oration a nd i nnovation, and constantly impr ove the lear ning effect.

To clear spe cific responsi bilities. Party committees (party) to grasp the learni ng education as a lea ding task of the party b uilds the job to catch, earnestly fulfill t he responsibility subje ct of Party bui ldi ng, careful planning a nd arra ngements, carefully organized a nd impl emented, soli d propul sion. Party committees (party) is mainly responsi ble for the comrade s to effectively assume the responsi bility as t he first responsi ble person, personally, re sponsibilit y, improper "ball dispensers", the spe cific work of testing the effectivene ss of lear ning educati on effect, the catch in place t o ensure that, see the effectiveness.

Four to co-ordi nate arrangements t o implement. T o carry out t he learni ng purpose of e ducati on i s prom ote work center to develop, it must be carefully studie d and t hink deeply about learni ng relationship of educati on a nd t he work of the ce nter, co-ordi nate arrangement s for the county of the focus of the w ork smoothly, to inspire the education of Party members a nd cadres do e ntrepre neurial enthusia sm and transformation for the strong power t o prom ote economi c and social development acr oss a nd boost the county economy and soci al sound and rapid devel opment!

In accordance with the requirements of the muni cipal, prefectural straig ht each unit, t own (Park), village (community) the bra nch (Branch) "two studies do" study and education work conference t o on A pril 28 held re ce ntly completed, a nd to impl ement the conference spirit a nd the times County special e ducation coordi nation group

（1～100题，共100道题，满分为100分）

一、单项选择题（1～70题，每题1分，共70分。每小题只有一个最恰当的答案，请在答题卡上将所选答案的相应字母涂黑）

l、何女士缺乏稳定的收入，她每月的支出为3000元。作为理财规划师，你

应该建议她持有（）流动资产。

（A）3000元左右（B）6000元左右

（C）9000元左右（D）12000元左右

2. 黄先生2007年8月1日以整存整取的方式在银行存了6万元，存期为6

个月，在2007年8月5日，由于急需资金，从银行取出了1万元，那么这l万元适用的计息利率为（）。

（A）整存整取利率（B）整存整取利率六折计息

（C）当日挂牌活期存款利率（D）可以与银行协商解决

3. 当前股市和债市都不景气，小刘想寻找资金的避风港，同学建议他购买

货币市场基金，货币市场基金的申购费率为（）。

（A）0％（B）3‰（C）5‰（D）10％

4. 下列四项中不属于政府教育资助项目的为（）。

（A）特殊困难补助（B）减免学费政策

（C）奖学金（D）“绿色通道”政策

5. 在上大学时如果资金周转存在困难，学生可以采用教育贷款，下列四项

中不属于教育贷款的项目为（）。

（A）商业性银行贷款（B）财政贴息的国家助学贷款

（C）学生贷款（D）特殊困难贷款

6. 下列不属于教育资金的主要来源为（）。

（A）政府教育支助（B）客户自身的收入和资产

（C）奖学金（D）向亲戚借贷

7. 借款人申请个人综合消费贷款时，借款申请人向银行提出申请，书面填

写申请表，下列不需要提交的资料为（）。

（A）有效身份证件（B）有固定工作单位的证明

（C）收入证明或个人资产状况证明（D）贷款用途使用计划或声明

8. 投资者构建证券组合的目的足为了降低（）。

（A）系统风险（B）非系统风险

（C）市场风险（D）组合风险

Provide trai ning a nd the introduction of a XX in XX city XX special childre n's Reha bilitation Ce nter City Federation of the disa bled a nd al l sect ors of the community concern a nd support i n 2013 Decem ber was e stablished, with the purpose of "reha bilitation, ha ppy, warm a pi ece of" rehabilitation purposes, for the city's hearing im pairment, a utism, mental retardati on, lim b and other spe cial chil dren t o provi de hig h-qual ity, conve nient a nd efficie nt reha bilitation servi ces i s a set of educati onal re habilitation, reha bilitation exercise i n one compre hensive reha bilitation servi ces. The center si nce its establishment, a dhering to t he reha bilitation effect as the mai n starting poi nt, the full implem entation of professional reha bilitati on servi ce personnel, and consta ntly enhance the re habilitation service abilit y, 2 years for a total of 36 childr en wit h special needs childre n Ka ng Complex servi ce s, incl udi ng six special childre n after reha bilitation t raining w ere involve d in ordi nary kindergartens a nd el ementary school s enr olled. At pre sent, i n the center of the a ccept reha bilitation traini ng for chil dre n with speci al 22, one of 4 chil dren wit h mental retardati on, chil dren wit h heari ng di sabil ity, 9, chil dren wit h physical disa bilities 9.

In the M uni cipal Fe deration a nd t he social from all walks of life care and support, we, Jiangsu Pr ovince, the re habi litation of the disable d body specificati on of construction standards i n accordance with, a nd gradually make the center to t he disti nctive, compr ehe nsive, functi on more perfect pr ofessional re habilitation organizati ons to devel op i n the directi on of, in the devel opme nt process w e also encountered a difficult, but through the unr emitting efforts of all employee s in the center i n the re habilitati on effect, rehabilitati on service a bility and the re habil itation service lev el promoti on by the good social effect, whi ch i s mainly reflecte d in the foll owi ng four aspects:

, rehabilitati on i nstituti ons t o regulate constr ucti on. Re habilitati on center must be in a ccorda nce wit h the hardware, personnel, servi ces, re ha bilitation, reha bilitation asse ssment construction standardizati on constructi on, as the center is a private non-profit organi zation in the hardwar e constructi on investme nt has great difficulty. T herefore we promptly a nd city FIMITIC communicati on a nd munici pal CDPF leader shi p in the un derstanding of the act ual situati on of center of rehabilitati on traini ng venues, e qui pment a nd gave strong support. At the same time, we have also sent professi onal r ehabi litation tea cher s partici pated i n the pr ovincial special chi ldre n's reha bilitation professional traini ng class, let them conti nuously broa den the concept of reha bilitation, the learne d knowledge t o practi cal work, gra dually perfecting the reha bilitation educati on Learni ng quality, e nha nce t he abi ity of rehabilitation servi ces.

, chil dren to ful ly enjoy the ne arby, a handy reha bilitation servi ces. Found in t he pre sence of heari ng di sorders in chil dren must be timely to wear hearing ai ds a nd re habilitati on traini ng, in our city last year, thr oug h the rehabilitati on assessme nt of heari ng-impaired chil dren Sun Wa ngyan in 2012 began to a cce pt

solid grasp of impleme nt. Be low, impleme nt the good spirit of the meeti ng, the four poi nts.

To quickly start the de ployment. The county units to to the meeting to it, and act qui ckly and seri ously communicate confere nce spirit, espe cially se nsitive Se cretary of the importa nt speech content, t o unify their t hinki ng and acti on to the ce ntral, provi ncial county de cisi on-making arra ngements, and e nha nce t he devel opme nt of education of ide ologi cal consci ousness and conscious acti on le arning. Each unit t o com bine a ctual careful pla nni ng, pay close attention to study and formulate impleme ntation plans, timely on t he "two studies a nd a" lear ning a nd teaching arra ngements to e nsure that learning starti ng point start, hig h standard to carry out, the hig h quality adva nce.

To clear spe cific responsi bilities. Party committees (party) to grasp the learni ng education as a lea ding task of the party b uilds the job to catch, earnestly fulfill t he responsibility subje ct of Party bui ldi ng, careful planning a nd arra ngements, carefully organized a nd impl emented, soli d propul sion. Party committees (party) is mainly responsi ble for t he comrade s to effectively assume the responsi bility as t he first responsi ble person, personally, re sponsibilit y, improper "ball dispensers", the spe cific work of testing the effectivene ss of lear ning educati on effect, the catch in place t o ensure that, see the effectiveness.

Four to co-ordi nate arrangements t o implement. To carry out t he learni ng purpose of e ducati on i s prom ote work center to develop, it must be carefully studie d and t hink deeply about learni ng relationship of educati on a nd t he work of the ce nter, co-ordi nate arrangement s for the county of the focus of the w ork smoothly, to inspire the education of Party members a nd cadres do e ntrepre neurial enthusia sm and transformation for the strong power t o prom ote economi c and social development acr oss a nd boost the county economy and soci al sound and rapid devel opment!

9. 假设股票A的贝塔值为1，无风险收益率为7％，市场收益率为15％

则股票A的期望收益率为（）。

（A）15％（B）12％（C）10％（D）7％

10. 市盈率是投资回报的一种度量标准，下列表示市盈率的公式是（）。

（A）市盈率=每股市价/每股净资产（B）市盈率=市价/总资产

（C）市盈率=市价/现金流比率（D）市盈率=市场价格/预期年收益

11. 张先生购买了一张4年期的零息债券，债券的面值为100元，必要收益率为8％，则该

债券的发行价格为（）。

（A）73．50元（B）95．00元（C）80．OO元（D）75．65元

12. 如果夏普比率大于0，说明在衡量期内基金的平均净值增长率（）无风险利率。

（A）低于（B）高于（C）等于（D）无法比较

13. 冯先生一年后准备退休，向理财规划师咨询应该如何选择基金，理财规划师认为适合

冯先生的基金类型有（）。

（A）股票型、债券型和保本型基金（B）股票型、债券型和货币型基金

（C）债券型、保本型和货币型基金（D）股票型、保本型和货币型基金

14. 詹森指数反映了基金的选股能力，它通过比较考察期基金的收益率与由（）得出的预

期收益率之差来评价基金。

（A）CAPM （B）APT （C）FCFF （D）EV A

15. 市净率是衡量公司价值的重要指标，市净率的计算公式是（）。

（A）市净率=市价/总资产（B）市净率=每股市价/每股收益

（C）市净率=每股市价/总资产（D）市净率=每股市价/每股净资产

16. 零息债券的久期等于它的（）。

（A）面值（B）到期收益率（C）到期时间（D）收益率

17. 李先生购买了一张面值为100元的lO年期债券，票面利率为6％，每半年付息一次，

如果必要收益率为8％，则该债券的发行价格为（）元。

（A）80．36 （B）86．41 （C）86．58 （D）114．88

18. 某股票贝塔值为1．5，无风险收益率为5％，市场收益率为12％。如果该股票的期望

收益率为15％，那么该股票价格（）。

（A）高估（B）低估（C）合理（D）无法判断

19. 特雷纳指数利用证券市场线进行基金业绩的评价，度量了单位系统风险所带来的（）。（A）同报（B）超额同报（C）收益（D）平均回报

Provide trai ning a nd the i ntroducti on of a XX i n XX city XX spe cial childre n's Reha bilitation Ce nter City Federation of the disa bled a nd all sector s of the community concer n and support in 2013 December was e stablishe d, with the pur pose of "rehabilitation, ha ppy, warm a pie ce of" rehabilitation purposes, for the city's hearing impairme nt, autism, me ntal retardatio n, limb a nd ot her special childre n to provi de hig h-quality, conve nient a nd efficie nt reha bilitation servi ces is a set of educational reha bilitation, rehabilitati on exerci se in one compre hensive reha bilitation servi ces. The center si nce its establishment, a dheri ng to the re habi litation effect as t he main starting poi nt, the full impl ementation of professional reha bilitation servi ce per sonnel, a nd constantly e nha nce t he reha bilitation servi ce ability, 2 year s for a total of 36 childre n with spe cial ne eds chil dren Kang Complex service s, incl udi ng six spe cial chil dren after reha bilitation traini ng were involve d in ordi nary kindergartens a nd eleme ntary school s enr olled. At pre sent, i n the center of the a ccept reha bilitation traini ng for chil dre n with speci al 22, one of 4 chil dren wit h mental retardati on, chil dren wit h heari ng di sabil ity, 9, chil dren wit h physical disa bilities 9.

In the M uni cipal Fe deration a nd t he social from all walks of life care and support, we, Jiangsu Pr ovince, the re habi litation of the disable d body specificati on of construction standards i n accordance with, a nd gradually make the center to t he disti nctive, compr ehe nsive, functi on more perfect pr ofessional re habilitation organizati ons to devel op i n the directi on of, in the devel opme nt process w e also encountered a difficult, but through the unr emitting efforts of all employee s in the center i n the re habilitati on eff ect, rehabilitati on service a bility and the re habil itation service lev el promoti on by the good social effect, whi ch i s mainly reflecte d in the foll owi ng four aspects:

, rehabilitati on i nstituti ons t o regulate constr ucti on. Re habilitati on center must be in a ccorda nce wit h the hardware, personnel, servi ces, re ha bilitation, reha bilitation asse ssment construction standardizati on constructi on, as the center is a private non-profit organi zation in the hardwar e constructi on investme nt has great difficulty. T herefore we promptly a nd city FIMITIC communicati on a nd munici pal CDPF leader shi p in the understanding of the act ual situati on of center of rehabilitati on traini ng venues, e qui pment a nd gave strong support. At the same time, we have also sent professi onal r ehabi litation tea cher s partici pated i n the pr ovincial special chi ldre n's reha bilitation professional traini ng class, let them conti nuously broa den the concept of reha bilitation, the learne d knowledge t o practi cal work, gra dually perfecting the reha bilitation educati on Learni ng quality, e nha nce t he abi ity of rehabilitation servi ces.

20. 某股票前两年每股股利为10元。第3年每股股利为5元，此后股票保持5％的稳定增

长，若投资者要求的回报率为15％，则该股票当前价格为（）元。

（A）36 （B）54 （C）58 （D）64

2l、某3年期普通债券票面利率为8％，票面价值为100元，每年付息，如果到期收益率为10％，则该债券的久期为（）年。

（A）2．56 （B）2．78 （C）3．48 （D）4．56

22. 某客户了解到（）是一种期权合约买方在合约到期日前也能决定其是否执行权力的一

种期权。

（A）看涨期权（B）看跌期权（C）美式期权，（D）欧式期权

23. 小王准备购买一只前端收费的基金，申购金额10000元，申购费率1．5％，当日基金

单位净值为1．78元，则用价内法计算他能申购的份额为（）份。

（A）5533．71 （B）5431．28 （C）4975．19 （D）4885．20

24. 某客户咨询有关债券久期的问题，若其他因素不变，当债券的到期收益率较低时，债

券的久期和利率敏感性（）。

（A）较低（B）不变（C）较高（D）不确定

25. 股指期货作为一种金融衍生产品，主要是一种风险管理工具，股指期货最基本的交易

方式有（）。

（A）套利交易、市场交易和跨期交易

（B）套利交易、套期保值交易和投机交易

（C）跨期交易、套期保值交易和投机交易

（D）套利交易、跨期交易和投机交易

26. 某客户了解到人寿保险是财产传承工具之一，其特性不包括（）。

（A）人寿保险一般不会影响客户遗产的总值

（B）人寿保险赔偿金通常不可以作为遗产

（C）人寿保险的保障功能在保险赔偿金交给受益人后弱化或终止

（D）人寿保险能够更好地实现客户财产的保值增值

27. 我国从（）开始在全国试点推广城镇职工基本医疗保险制度改革。

（A）2000年（B）2001年（C）1998年（D）2003年

28. 在分红现金价值寿险中，分红最常见的红利选择有：a、现金给付；b、抵缴保费；

c.购买缴清增额保险；d、累积生息；e、购买一年定期保险。其中（）红利选择已经

出现在我国的分红保单中。

（A）abcd （B）abce （C）abde （D）bcde

29. 关于非年金寿险产品，下列说法正确的是（）。

（A）死亡率越低，保险费率越低（B）死亡率越低，保险费率越高

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solid grasp of impleme nt. Be low, impleme nt the good spirit of the meeti ng, the four poi nts.

To quickly start the de ployment. The county units to to the meeting to it, and act qui ckly and seri ously communicate confere nce spirit, espe cially se nsitive Se cretary of the importa nt speech content, t o unify their t hinki ng and acti on to the ce ntral, provi ncial county de cisi on-making arra ngements, and e nha nce t he devel opme nt of education of ide ologi cal consci ousness and conscious acti on le arning. Each unit t o com bine a ctual careful pla nni ng, pay close attention to study and formulate impleme ntation plans, timely on t he "two studies a nd a" lear ning a nd teaching arra ngements to e nsure that learning starti ng point start, hig h standard to carry out, the hig h quality adva nce.

To clear spe cific responsi bilities. Party committees (party) to grasp the learni ng education as a lea ding task of the party b uilds the job to catch, earnestly fulfill t he responsibility subje ct of Party bui ldi ng, careful planning a nd arra ngements, carefully organized a nd impl emented, soli d propul sion. Party committees (party) is mainly responsi ble for t he comrade s to effectively assume the responsi bility as t he first responsi ble person, personally, re sponsibilit y, improper "ball dispensers", the spe cific work of testing the effectivene ss of lear ning educati on effect, the catch in place t o ensure that, see the effectiveness.

Four to co-ordi nate arrangements t o implement. To carry out t he learni ng purpose of e ducati on i s prom ote work center to develop, it must be carefully studie d and t hink deeply about learni ng relationship of educati on a nd t he work of the ce nter, co-ordi nate arrangement s for the county of the focus of the w ork smoothly, to inspire the education of Party members a nd cadres do e ntrepre neurial enthusia sm and transformation for the strong power t o prom ote economi c and social development acr oss a nd boost the county economy and soci al sound and rapid devel opment!

（C）死亡率越高，保险费率越低（D）死亡率不影响保险费率

30. 关于年金寿险产品，下列说法正确的是（）。

（A）死亡率越低，保险费率越低（B）死亡率越低。保险费率越高

（C）死亡率越高，保险费率越高（D）死亡率不影响保险费率

31. 人寿保险信托产品可以结合保险与信托的优势，充分实现风险管理的目的。关于人寿

保险与信托相结合的适用形式，下列说法错误的是（）。

（A）以信托财产支付保险费，但保险金不成为信托财产

（B）以保险金作为信托财产，但保险费由投保人另付

（C）保险费由信托财产支出，而且保险金成立信托财产

（D）以保险金作为信托财产，但投保人不再支付保险费

32. 小李2004年因意外事故死亡，2007年小李的家人偶然从小李生前的房间中发现了一分

保额为100万的意外保险单，购买日期为2004年初，保障时效为1年，于是小李的家人向保险公司索赔，则保险公司（）。

（A）赔付，因为小李因意外而死

（B）赔付，因为小李发生事故时在保障时效内

（C）不赔，因为该保单已过了索赔时效

（D）不赔，因为小李的保单已失效

33. 保险公司认为至少（）的团体才适合投保团体人寿保险。

（A）50人（B）70人（C）30人（D）100人

34. 某单位向理财规划师咨询团体万能寿险，了解到团体万能寿险的运作在很多方面与个

人万能寿险相同，但是团体万能寿险也具有一些不同之处。下列关于这些不同之处的描述不正确的是（）。

（A）通常不提供可保证明，但是保额会有所限制

（B）保单通常可以在低佣金或无佣金的基础上获得

（C）管理费用比个人保险收取的费用高

（D）通常由员工支付全部成本

35. 我国1998年颁布的《国务院关于建立城镇职工基本医疗保险制度的决定》要求的基本

医疗保障起付线为（）。

（A）当地职工年均工资10％左右（B）当地职工年均工资15％左右

（C）当地职工年均工资20％左右（D）当地职工年均工资5％左右

36. 某客户在咨询中了解到定期寿险产品具有三大特点。（）不属于定期寿险产品的三大特

点之一。

（A）可续保性（B）可转换性（C）不可转换性（D）重新加入性

37. 小何公司为所有员工投保了团体寿险，不久小何因个人原因离开公司，则小何的该寿

险（）。

Provide trai ning a nd the i ntroducti on of a XX i n XX city XX spe cial childre n's Reha bilitation Ce nter City Federation of the disa bled a nd all sector s of the community concer n and support in 2013 December was e stablishe d, with the pur pose of "rehabilitation, ha ppy, warm a pie ce of" rehabilitation purposes, for the city's hearing impairme nt, autism, me ntal retardatio n, limb a nd ot her special childre n to provi de hig h-quality, conve nient a nd efficie nt reha bilitation servi ces is a set of educational reha bilitation, rehabilitati on exerci se in one compre hensive reha bilitation servi ces. The center si nce its establishment, a dheri ng to the re habi litation effect as t he main starting poi nt, the full impl ementation of professional reha bilitation servi ce per sonnel, a nd constantly e nha nce t he reha bilitation servi ce ability, 2 year s for a total of 36 childre n with spe cial ne eds chil dren Kang Complex service s, incl udi ng six spe cial chil dren after reha bilitation traini ng were involve d in ordi nary kindergartens a nd eleme ntary school s enr olled. At pre sent, i n the center of the a ccept reha bilitation traini ng for chil dre n with speci al 22, one of 4 chil dren wit h mental retardati on, chil dren wit h heari ng di sabil ity, 9, chil dren wit h physical disa bilities 9.

In the M uni cipal Fe deration a nd t he social from all walks of life care and support, we, Jiangsu Pr ovince, the re habi litation of the disable d body specificati on of construction standards i n accordance with, a nd gradually make the center to t he disti nctive, compr ehe nsive, functi on more perfect pr ofessional re habilitation organizati ons to devel op i n the directi on of, in the devel opme nt process w e also encountered a difficult, but through the unr emitting efforts of all employee s in the center i n the re habilitati on eff ect, rehabilitati on service a bility and the re habil itation service lev el promoti on by the good social effect, whi ch i s mainly reflecte d in the foll owi ng four aspects:

, rehabilitati on i nstituti ons t o regulate constr ucti on. Re habilitati on center must be in a ccorda nce wit h the hardware, personnel, servi ces, re ha bilitation, reha bilitation asse ssment construction standardizati on constructi on, as the center is a private non-profit organi zation in the hardwar e constructi on investme nt has great difficulty. T herefore we promptly a nd city FIMITIC communicati on a nd munici pal CDPF leader shi p in the understanding of the act ual situati on of center of rehabilitati on traini ng venues, e qui pment a nd gave strong support. At the same time, we have also sent professi onal r ehabi litation tea cher s partici pated i n the pr ovincial special chi ldre n's reha bilitation professional traini ng class, let them conti nuously broa den the concept of reha bilitation, the learne d knowledge t o practi cal work, gra dually perfecting the reha bilitation educati on Learni ng quality, e nha nce t he abi ity of rehabilitation servi ces.

（A）在离职日后30天内继续有效（B）在离职日后3l天内继续有效

（C）在离职日后60天内继续有效（D）无效，因为小何已经离职

38. 李某的汽车投保了机动车辆险，汽车发生了保险责任范围内的事故造成李某直接经济

损失20万元，间接经济损失5万元，则（）。

（A）保险公司不予赔偿（B）保险公司赔偿李某20万元

（C）保险公司赔偿李某5万元（D）保险公司赔偿李某25万元

39. 2006年底，张先生获得税前奖金12000元，则该笔奖金应该缴纳的个人所得税为（）。（A）1200元（B）1175元（C）2025元（D）1000元

40. 王先生一月份取得工资收入8000元，其应纳税所得额为6400元，应纳税额为960元。

则王先生一月份工资收入的平均税率为（）。（设个税起征点为1600元）

（A）10％（B）12％（C）15％（D）20％

41. 实际税率是衡量纳税人税收负担的一个重要指标。由于存在费用扣除或免征额等规定，

纳税人的计税依据往往小于课税对象的金额，所以实际税率也往往（）平均税率。（A）高于（B）低于（C）等于（D）无法比较

42. 《税收征管法》规定：纳税人未按照规定期限缴纳税款的，扣缴义务人未按照规定期

限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款（）的滞纳金。

（A）1％（B）3‰（C）4‰（D）5‰

43. 我国增值税的基本税率为（）。

（A）15％（B）16％（C）17％（D）20％

44. EET模式的养老金计划中的T是指（）。

（A）个人退休后每月领取的养老金需纳税

（B）个人工作期间内缴费需纳税

（C）个人工作期间内缴费的投资收益需纳税

（D）个人退休后每月领取的养老金免税

45. 小李从部队转业回到家乡，得到一笔转业费50000元。就这笔转业费而言小李应该缴

纳个人所得税（）。

（A）1000元（B）2500元（C）O元（D）5000元

46. 赵先生出租自有住房一套取得租金收入24000元。针对这笔收入赵先生应缴纳房产税

（）。

（A）1000元（B）960元（C）800元（D）O元

47. 王某发明了一项新技术，并且申请了专利。之后王某把这项专利转让给某公司，获得

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solid grasp of impleme nt. Be low, impleme nt the good spirit of the meeti ng, the four poi nts.

To quickly start the de ployment. The county units to to the meeting to it, and act qui ckly and seri ously communicate confere nce spirit, espe cially se nsitive Se cretary of the importa nt speech content, t o unify their t hinki ng and acti on to the ce ntral, provi ncial county de cisi on-making arra ngements, and e nha nce t he devel opme nt of education of ide ologi cal consci ousness and conscious acti on le arning. Each unit t o com bine a ctual careful pla nni ng, pay close attention to study and formulate impleme ntation plans, timely on t he "two studies a nd a" lear ning a nd teaching arra ngements to e nsure that learning starti ng point start, hig h standard to carry out, the hig h quality adva nce.

To clear spe cific responsi bilities. Party committees (party) to grasp the learni ng education as a lea ding task of the party b uilds the job to catch, earnestly fulfill t he responsibility subje ct of Party bui ldi ng, careful planning a nd arra ngements, carefully organized a nd impl emented, soli d propul sion. Party committees (party) is mainly responsi ble for t he comrade s to effectively assume the responsi bility as t he first responsi ble person, personally, re sponsibilit y, improper "ball dispensers", the spe cific work of testing the effectivene ss of lear ning educati on effect, the catch in place t o ensure that, see the effectiveness.

Four to co-ordi nate arrangements t o implement. To carry out t he learni ng purpose of e ducati on i s prom ote work center to develop, it must be carefully studie d and t hink deeply about learni ng relationship of educati on a nd t he work of the ce nter, co-ordi nate arrangement s for the county of the focus of the w ork smoothly, to inspire the education of Party members a nd cadres do e ntrepre neurial enthusia sm and transformation for the strong power t o prom ote economi c and social development acr oss a nd boost the county economy and soci al sound and rapid devel opment!

专利转让收入20万元，则就这笔收入王某应缴纳个人所得税（）。

（A）20000元（B）30000元（C）32000元（D）36000元

48. 张先生在2006年以20元/股的价格购买A公司股票10000股，并且在2007年以30元

/股的价格全部卖出，获得股票差价收入100000元。则就这笔买卖股票差价收入张先生应缴纳个人所得税（）。

（A）20000元（B）10000元（C）27500元（D）O元

49. 在为客户进行子女教育规划时，理财规划师要根据（）来评估未来教育费用并决定客

户每月必须投资的金额。

（A）子女目前的教育情况和学习能力

（B）目前大学收费信息和未来通货膨胀趋势

（C）家庭目前收入情况和未来支出预算

（D）子女届时打工收入和子女学习意愿

50. 近年来，关于房产的纠纷越来越多，其主要原因是购房者对购房过程中的一些法律风

险没有防范，下列理财规划师的建议中不妥的是（）。

（A）在建工程抵押贷款应提醒客户要求开发商出示“五证”的复印件，这样既可以了解项目手续是否完备，义可以了解项目当时的法律状态

（B）客户购房的首付款在合同上应写清楚为“定金”，而非“订金”

（C）合同签定好后，立即复印一份完整的合同文本，要求出卖人签署“与原文件内容完全一致”的表述

（D）应在签定合同时与开发商分别约定套内建筑面积的误差和公摊面积的误差具体处理方法及原则

51. 下列关于提前还款说法正确的是（）。

（A）当中国人民银行上调金融机构贷款利率时，金融机构已经发放给个人的贷款从次日起开始执行

（B）如果采用公积金贷款买房，将没有提前还款的权利

（C）为了给贷款买房者政策性补贴，凡是向银行申请住房商业贷款，其贷款利率参照同档次商业贷款利率的85％执行

（D）当中国人民银行上调金融机构贷款利率后，金融机构将按照新的贷款利率发放贷款

52. 罗先生打算出租自己的一套住房。理财规划师建议罗先生装修后再出租，因为房屋装

修费每月最高可以在税前列支（）。

（A）1000元（B）500元（C）800元（D）200元

53. 《国务院关于完善企业职工基本养老保险制度的决定》（国发[2005]38号）的规定相比

以前的基本养老保险制度发生了变化，下列（）不是变化的内容。

（A）城镇各类企业职工都要参加企业职工基本养老保险

（B）个体工商户要参加企业职工基本养老保险

（C）灵活就业人员要参加企业职工基本养老保险

（D）一般企业要按照缴费工资的20％缴纳基本养老保险费

Provide trai ning a nd the i ntroducti on of a XX i n XX city XX spe cial childre n's Reha bilitation Ce nter City Federation of the disa bled a nd all sector s of the community concer n and support in 2013 December was e stablishe d, with the pur pose of "rehabilitation, ha ppy, warm a pie ce of" rehabilitation purposes, for the city's hearing impairme nt, autism, me ntal retardatio n, limb a nd ot her special childre n to provi de hig h-quality, conve nient a nd efficie nt reha bilitation servi ces is a set of educational reha bilitation, rehabilitati on exerci se in one compre hensive reha bilitation servi ces. The center si nce its establishment, a dheri ng to the re habi litation effect as t he main starting poi nt, the full impl ementation of professional reha bilitation servi ce per sonnel, a nd constantly e nha nce t he reha bilitation servi ce ability, 2 year s for a total of 36 childre n with spe cial ne eds chil dren Kang Complex service s, incl udi ng six spe cial chil dren after reha bilitation traini ng were involve d in ordi nary kindergartens a nd eleme ntary school s enr olled. At pre sent, i n the center of the a ccept reha bilitation traini ng for chil dre n with speci al 22, one of 4 chil dren wit h mental retardati on, chil dren wit h heari ng di sabil ity, 9, chil dren wit h physical disa bilities 9.

In the M uni cipal Fe deration a nd t he social from all walks of life care and support, we, Jiangsu Pr ovince, the re habi litation of the disable d body specificati on of construction standards i n accordance with, a nd gradually make the center to t he disti nctive, compr ehe nsive, functi on more perfect pr ofessional re habilitation organizati ons to devel op i n the directi on of, in the devel opme nt process w e also encountered a difficult, but through the unr emitting efforts of all employee s in the center i n the re habilitati on eff ect, rehabilitati on service a bility and the re habil itation service lev el promoti on by the good social effect, whi ch i s mainly reflecte d in the foll owi ng four aspects:

, rehabilitati on i nstituti ons t o regulate constr ucti on. Re habilitati on center must be in a ccorda nce wit h the hardware, personnel, servi ces, re ha bilitation, reha bilitation asse ssment construction standardizati on constructi on, as the center is a private non-profit organi zation in the hardwar e constructi on investme nt has great difficulty. T herefore we promptly a nd city FIMITIC communicati on a nd munici pal CDPF leader shi p in the understanding of the act ual situati on of center of rehabilitati on traini ng venues, e qui pment a nd gave strong support. At the same time, we have also sent professi onal r ehabi litation tea cher s partici pated i n the pr ovincial special chi ldre n's reha bilitation professional traini ng class, let them conti nuously broa den the concept of reha bilitation, the learne d knowledge t o practi cal work, gra dually perfecting the reha bilitation educati on Learni ng quality, e nha nce t he abi ity of rehabilitation servi ces.

54. 某企业在咨询企业年金问题时了解到《企业年金试行办法》相关内容，下列说法正确

的是（）。

（A）职工未达到国家规定的退休年龄的，可以从个人账户中一次领取企业年金

（B）职工未达到国家规定的退休年龄的，不得从个人账户中一次领取企业年金

（C）职工达到国家规定的退休年龄，也不可以从个人账户中一次领取企业年金

（D）不管职工是否达到国家规定的退休年龄，都可以从个人账户中一次领取企业年金

55. 小张在咨询退休养老规划时了解到，退休时的基础养老金月标准以当地上年度在岗职

工月平均工资和本人指数化月平均缴费工资的平均值为基数，缴费每满一年发给（）。（A）8％（B）4％（C）2％（D）1％

56. 王某预计退休后能够生存25年，退休后每年年初从退休基金中拿出40000元用于一年

的生活支出。如果退休基金的投资回报率为3％，为了满足退休后的生活需要，王某应该准备（）退休基金。

（A）720000元（B）717405．50元

（C）717421．68元（D）727421．68元

57. 小崔，某企业普通职员，目前没有投保任何商业保险，并于去年购置了一处房产，于

今年3月完婚，目前无子女。则在以下保险产品中，小崔购买保险的优先顺序应为（）。

a房屋火险；b意外险；c大病保险；d家具盗抢险

（A）abcd （B）badc （C）bcad （D）cbad

58. 张先生夫妇投保了某夫妻同为被保险人和受益人的联合定期两全寿险，关于该寿险以

下说法不正确的是（）。

（A）夫妻中有一人死亡或保单到期是构成保险公司给付保险金的条件

（B）夫妻中一方死亡后，其配偶没有任何寿险保障

（C）如丈夫或妻子在同一事故中死亡，保险公司可能给付保险金的两倍

（D）张先生夫妇投保此寿险的保费比两个人分别买同类人寿保险更经济

59. 王先生为其价值700万的别墅投保火灾险，先向甲保险公司投保了400万，后又向乙

公司投保了200万，则下列说法正确的是（）。

（A）属于共同保险，第二次投保无效

（B）属于重复保险，两次投保都有效

（C）若王先生别墅发生火灾损失300万，由甲保险公司承担损失

（D）若王先生别墅发生火灾损失500万，由甲保险公司和乙保险公司按比例赔偿

60. 我国的企业年金基金实行（）。

（A）完全积累制（B）部分积累制

（C）现收现付制（D）统筹制

61. 小王今年15岁，父母双亡。小王有一个哥哥和一个姐姐，小王的祖父母和外祖父母尚

健在。则小王的第一顺序监护人是（）。

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