高顿项目

国内财会

国际财会

金融证书

公务员

考研

考研

继续教育

继续教育

在职硕博

学历学位

国企求职

军队文职

军队文职

职业提升

语言培训

出国留学

海外留学

报考指南

报考查询

招生简章

分数线

考试日历

资料中心

备考经验

择校择专

院校排名

全部

SOA精算师真题网友2005年回忆版Course5（接第四部分）

来源：高顿网校 2014-08-06

　　SOA精算师真题网友2005年回忆版Course5（接第四部分），期待各位一次性迈过这场考试的这道坎！未来年薪百万不在话下。
　　21-22. Each of questions 21 through 22 consists of two lists. In the list at the left are two items,

　　lettered X and Y. In the list at the right are four items, numbered I, II, III and IV. EACH

　　of the lettered items is related in some way to EXACTLY TWO of the numbered items.

　　Match the lettered items (X and Y) with the numbered items (I, II, III, and IV) shown

　　below.

　　Indicate the related items using the following answer code:

　　(A)

　　I and II

　　III and IV

　　(B)

　　I and III

　　II and IV

　　(C)

　　I and IV

　　II and III

　　(D)

　　II and III

　　I and IV

　　(E)

　　II and IV

　　I and III

　　21. X. Deferred tax liabilities created by

　　timing differences between U.S.

　　solvency and tax standards

　　I. Different carrying value for real

　　estate

　　Y. Deferred tax liabilities created by

　　permanent differences between

　　U.S. solvency and tax standards

　　II. Estimation of incurred but not

　　reported claims

　　III. Research and development tax credits

　　IV. Non-taxable investment income

　　22. X. Canadian federal jurisdiction I. Workers compensation

　　Y. Canadian provincial jurisdiction II. Employment insurance

　　III. Automobile insurance

　　IV. Maternity benefit

　　COURSE 5: Fall 2005 - 24 - GO ON TO NEXT PAGE

　　Morning Session

　　23. A homeowner insurance coverage is provided with a uniform loss distribution over the

　　interval rval 0 X 200.

　　Calculate the deductible amount if the desired expected loss is 50.

　　(A) 43

　　(B) 50

　　(D) 69

　　(E) None of the above

　　COURSE 5: Fall 2005 - 25 - GO ON TO NEXT PAGE

　　Morning Session

　　24. Given a joint last-to-die life insurance policy on lives x and y with estimated mortality

　　rates of:

　　t qx (t ) qy (t )

　　1 0.110 0.050

　　2 0.150 0.070

　　Determine the probability of a payment in year two.

　　(A) 0.011

　　(B) 0.019

　　(D) 0.028

　　(E) None of the above

　　COURSE 5: Fall 2005 - 26 - GO ON TO NEXT PAGE

　　Morning Session

　　25. All of the following are major considerations in financial reporting for group insurance

　　EXCEPT:

　　(A) Alternative funding methods

　　(B) Policyholder accounting

　　(D) Regulatory requirements

　　(E) Administrative arrangements

　　26. All of the following are common purposes of performing an actuarial valuation of a

　　company pension plan in the U.S. EXCEPT:

　　(A) To determine the maximum contribution that the company can deduct in any one

　　year for federal income tax purposes.

　　(B) To complete the annual filing required under state law.

　　spin-offs.

　　(D) To provide a basis for the allocation of the assets of a terminated plan.

　　(E) To provide information to plan participants concerning the funding status of their

　　benefits.

　　COURSE 5: Fall 2005 - 27 - GO ON TO NEXT PAGE

　　Morning Session

　　27. For guaranty associations, all the following are true EXCEPT:

　　(A) They provide for the indemnification of losses suffered by policyholders of

　　insolvent companies.

　　(B) They give the public confidence in the ability of the insurance industry to deliver

　　on obligations.

　　covered claims.

　　(D) They assess companies in proportion to premiums received.

　　(E) They generally avoid assuming the business of an insolvent company.

　　28. All of the following statements are true for a defined contribution plan EXCEPT:

　　(A) Employee assumes investment risk.

　　(B) Value of benefit increases with age.

　　(D) Has high perceived value.

　　(E) Limited capacity to improve past service benefits.

　　COURSE 5: Fall 2005 - 28 - GO ON TO NEXT PAGE

　　Morning Session

　　29. You are given the following with respect to three U.S. domiciled companies:

　　? Company Y is a non-controlled corporation with 25% of its common shares owned

　　by Company X.

　　? Company Z is an unrelated corporation to both Company X and Company Y.

　　? The corporate tax rate is 40%.

　　? Company X pays $100 in dividends to company Y.

　　? Company Y then pays 100% of after-tax dividend revenue to Company Z.

　　Calculate the total income tax payable on these two dividend transfers.

　　(A) 0

　　(B) 19

　　(D) 64

　　(E) None of the above

　　COURSE 5: Fall 2005 - 29 - GO ON TO NEXT PAGE

　　Morning Session

　　30-35. Each of questions 30 through 35 consists of an assertion in the left-hand column and a

　　reason in the right-hand column. Code your answer to each question by blackening

　　space:

　　(A) If both the assertion and the reason are true statements, and the reason is a correct

　　explanation of the assertion.

　　(B) If both the assertion and the reason are true statements, but the reason is NOT a correct

　　explanation of the assertion.

　　(D) If the assertion is a false statement, but the reason is a true statement.

　　(E) If both the assertion and the reason are false statements.

　　30.

　　ASSERTION

　　In the U.S., self-insured group

　　medical plans are regulated at

　　both the federal and state levels.

　　BECAUSE

　　REASON

　　In the U.S., federal regulations

　　apply to employer sponsored

　　benefit plans and state law applies

　　to the business of insurance.
　　高顿网校之做人道理：如果只有火才能唤醒沉睡的欧洲，那么我宁愿自己被烧死，让从我的火刑堆上发出的光照亮这漫长的黑夜，打开那些紧闭的眼睛，将人类引进光明的的的真理的殿堂。

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

严选名师全流程服务

其他人还搜了热门推荐