32
结 果: 你的人缘不怎么好，你和朋友们的关系不牢固，时好时坏，经常处于一种起伏波动的状态中，这就表明，一方面你确实想让别人喜欢你，想多交一些朋友，尽管你作 出很大努力，但是别人并不一定喜欢你，朋友跟你在一起可能不会感到轻松愉快。你只有认真坚持自己的言行，虚心听取那些逆耳忠言，真诚对待朋友，学会正确地 待人接物，你的处境才会改变。
超准的 ~!!
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结果: (理性&淡定)
做事总是深思熟虑考虑再三，谨慎小心，冷静且也愿意当个易妥协的人，有时候宁愿自己承受舆论与压力，也不愿说出来和好友谈谈，因为他们总是认为自己能熬过那么不堪苦的日子，但其实这都只是在逞强罢了。他们通常讨厌被束缚，更是酷爱自由！
理性人： 深思熟虑为第一原则，凡事要求公私分明，生活可能较拘谨严肃，对于赞美、悲伤或开心等较没什么差异性。
淡定人： 与世无争恬定主意者，内心没什么波澜，就像温驯的绵羊，只要能够生活就好，不必计较太多，成为只羡鸳鸯不羡仙的那一类
超准的 !!!!!!
When off-the-rack estate planning solutions fail to work, that's when clients consult professional advisers. With blended families, divorce, step-children, adult children in matrimonial or business difficulties and business shareholder agreements, comprehensive financial estate planning becomes more complicated for the motivated adviser. Such a practice touches on a variety of specialized professional skills (law, tax, finance, investment management and insurance) and requires a deft human touch.
Financial estate planning is about protecting clients, their families and their assets. It is a process of understanding the unique situation of each client, involving family and finance and their wishes for both. And it's more than just sorting out who gets what. The coordination of the many aspects of a client's personal and financial life is a significant component of financial estate planning.
As a chartered accountant you can add value by structuring solutions that provide tax relief. Also, you are very likely to be a trusted touchstone for your client and this is an essential resource when guiding a family through the search for estate planning solutions.
Tax relief and capital preservation are high on any client's wish list, but the first step is to identify and manage client risk. Questions to consider include:
• Is there sufficient cash flow in the family business to provide for the comfortable retirement of the founders and for the next generation?
• Should a sole surviving spouse be financially dependent on children's ability to manage the family business when an insurance contract could have provided a guaranteed tax-effective buyout?
• Should assets be left outright to adult children who are exposed to significant business or financial risk?
• Where a major asset is a pension, is there sufficient income protection for a surviving spouse?
Raising these issues means you become a facilitator of difficult conversations and tough decisions. Good people skills are essential to guide clients through touchy subjects that can arise. The emotional elements of any family can make or break the best estate plan, and to identify and address the sleeping giants present in all families, you must deal with clients on a personal level.
Topics can range from the family cottage to business succession issues. These discussions reveal who can manage money, who has a stable marriage and which in-laws are trusted. Many other issues related to family peace, harmony and equity arise and you must be willing to help your clients sort through their emotions and concerns while considering their own mortality.
Financial estate planners who ignore these issues and family dynamics do so at their own peril. All clients want to leave their family united and free from acrimony and bad feelings. Handled improperly, financial estate planning issues can create the opposite effect. Siblings can become estranged, a widow might find her share of a family business devalued despite the best intentions of her son and heir, and bitter feelings over the family cottage can endure for decades. Such outcomes can hardly be considered value-added, regardless of the amount of tax saved or how profitably a business may be transitioned to the next generation.
Offering financial estate planning services in your practice means venturing into a new client relationship. Whereas you may have had a comfortable relationship providing accounting and tax advice, to do this work requires you to move into a position as a confidante of sensitive information. Such a role may not suit everyone. It involves new responsibilities and isn't always easy. It is also possible that if the planning process provides unwanted answers, your previously profitable service relationship could be at risk.
Comprehensive estate plans involve many disciplines and theoretically could be quarterbacked by any of a number of specialists who have the focus and knowledge to assemble the solutions needed. The traditional CA firm environment offers some strong benefits. The recurring contact an accountant has with a client as a result of accounting or tax work could be the basis of a strong relationship. The firm often has in-house tax expertise as well as considerable knowledge about the business of the client.
A legal professional is sometimes the centre of a trusted relationship and brings the expertise to manage legal risks, structure asset ownership and document client intent with shareholder agreements and wills. Increasingly, growth in the delivery of this quarterbacking service occurs through the relationship built with a wealth management firm. In such an environment, a specialized role has developed that provides a focus on financial estate planning. This type of quarterback provides the ability to develop, implement and monitor investment and insurance strategies that can be integral to the success of the plan that often is developed and implemented with accounting, tax and legal specialists. Wealth management firms with CAs, who have tax and planning experience, plus investment- or risk-management skills, can leverage the ongoing relationship to educate clients on the need for such planning.
Who the quarterback is depends a lot upon the professional involved, what services you provide and the type of client relationships you enjoy. Successful practitioners spend considerably more time face-to-face with clients understanding their financial position, family relationships and goals. Also, the effective communication and implementation of the solution are critical. You must be able to help your client understand the value of the plan in comfortable language.
It is essential that whoever assumes the quarterback role accesses other expertise in addition to his or her own. Developing an investment strategy to provide retirement income, devising an estate freeze, writing a will or placing an insurance contract is likely to be only part of the solution. As quarterback, you are being paid a fee for thinking time and the delivery of the integrated solution. It is important to develop relationships with other specialists you feel comfortable canvassing in the solutions-development stage. Make no mistake about it: financial estate planning is a practice that involves teamwork and to a lot of creative thinking. The best financial estate-planning answers are often multifaceted.
Regardless of which chair you are sitting in, your client relationship should continue even after the planning is in place in order to provide the greatest benefit to clients. Given the trust you have built, as well as your knowledge of the client's intentions, you need to be on hand should circumstances change or when the plan is ultimately put into effect through the death of your client. If you do this, you will have transitioned into a role of trusted family adviser, adding tremendous value to your client and your practice.
To be successful in financial estate planning you will have to draw on specific skills and qualities that will help you guide your clients. A strong tax background is required to assist clients who might wish to transfer a family business, or other significant asset, to the next generation. What can drive some people to seek counsel on their financial estate plan is a family business that supports the client and his or her spouse, plus provides employment for an adult child.
The skills required are those that provide the ability to deal with all aspects of the financial estate planning equation, paying particular attention to the emotional aspects of the plan and the unspoken subtext inherent in discussions involving families, money and estates. Relying on your emotional intelligence quotient will become more important as your people skills become more crucial to your success, and you will leverage them more often as you deal with clients and their financial estates. There also has to be willingness on the part of the estate planner to invest in a client relationship and take on a new level of responsibility to make things happen and keep them on track over time.
Help clients articulate and identify their goals. This can be difficult if they have never discussed their financial life before. Help them express their wishes for the transfer of significant assets and provide them with advice. Also, look for family and emotional pitfalls. Unresolved issues will sink the process. Will three children jointly own the family cottage? Does one feel entitled to certain assets? Does a child feel pressure to join, inherit and subsequently succeed with the family firm?
Involve both spouses. Aim for family transparency and create a plan that works for everyone. Offer to educate other family members about the process and results.
Understand that thinking is also doing. Time will be spent on thinking projects, not always on doing ones. Research and evaluate options outside your specialty.
Anticipate that changes can occur in your client's financial situation. Changes in family relationships, the termination of pension income or the need to finance long-term health care must be explored.
Educate your client about choices. Clients find decision-making simplified if their options are delivered in language they are comfortable with. Relate this information to their objectives. Holding assets in a trust may seem unfamiliar, but not if it is presented as a mechanism that can reduce taxes and protect assets from a spendthrift beneficiary.
Finally, make a will. Involving a lawyer from the outset of your planning process is essential to ensure what you want makes legal sense. Updating wills then becomes a process of documenting your client's decisions near the end of the process.
像别的课程一样，做好作业，利用周末和晚上的时间复习以往的知识和做练习即可。我只在考前请了三天假。
应试策略
准确的阅读和理解提议，不要答非所问，思维不要象野马一样没方向的奔跑，一定要围绕问题思考。要读懂暗示的题意。比如，提到一家private owned company你会联想到什么？当然是与Differential reporting有关的会计处理方法。
考试中，先以Point Format答题，每点的下面留够空间，有时间再“填空”。这样能够确保答完每道题。
掌握考点
复习以往的 知识点, CGA网站上有现成的，一定要看，做到融会贯通。比如，提到公司在海边买了别墅娱乐某些领导，首先想到的会计和税务问题是什么？既要考虑公司的会计和税务 问题，又要考虑个人的税务问题。这就是Integrated Application，这就是PA1。
知识点掌握到什么程度？比如收入确认的问题，掌握到收入确认的三条标准即可。
勤奋练习
复习的最佳材料当然是CGA Notes和过去的考试题。当你复习过去的考题的时候，最好像考试一样，先写自己答案，然后再与标准答案比较。尽管开始时你的答案和标准答案想去甚远，请 不要气馁，你在前进的过程中。练习到一定的程度后，你的答题能力自然会随着学习的进度而提高。
Breakouts are a pain, whether you get them once a month or once a year. You may blame yours on genetics or hormones, but have you ever considered pointing the finger at yourself? The fact is we all do things every day that can cause acne. The good news? There are seven skin-saving steps you can take today to start saving face.
Problem: Not washing your face every night before bed
It is absolutely essential to remove makeup, oil and everyday pollution from your face every night to avoid clogged pores.
Skin-Saver: Face wipes by your bed mean easy access, no-effort makeup removal and leave no excuse for not washing your face (even late at night). Try Garnier Complete Cleansing Cloths, $8, Garnier, garnier.ca.
Problem: Touching your face
Consider how many times a day you touch things and then touch your face. Each time you do something as simple as typing or opening a door, bacteria and dirt get on your hands. Eventually, this find its way to your face when you rub your temples or rest your chin in your hands as you work.
Skin-Saver: Get in the habit of washing your hands often, especially after eating, typing and riding public transit. Also, try to be conscious of how often you touch your face.
Problem: Talking on the phone
As a busy woman, you probably multi-task often, meaning it's not unusual to catch you with your phone wedged between your chin and shoulder with the dirty keypad pressed up against your cheek. This exposes your skin to bacteria that builds up from dialing and texting.
Skin-Saver: Be conscious of how close you hold your phone to your face and make sure to clean and disinfect it regularly.
Problem: Not changing your pillow cases often enough
If you spend the night sleeping on your stomach or side that means your face rest on your pillow all night. Naturally this results in oil and dirt from your face and hair building up on your pillow cases over time.
Skin-Saver: Wash or change your pillowcases at least once week, if not twice.
Problem: Hair on your face
While you probably wash your face every night, you most likely overlook that your hair has also collected dirt and oil throughout the day. As you sleep this can get on your skin (and definitely on your pillow cases – see above).
Skin-Saver: Keep your hair pulled back while you sleep with a bandana, bobby pin or clip.
Problem: Dirty makeup brushes
Cosmeticians often preach the importance of washing makeup brushes to keep them in pristine condition, but it's also important because it cleans dirt and pimple-causing bacteria that builds up over time from repeated use. Clean brushes are especially important if you re-apply or touch up during the day; otherwise it’s like mixing oil and dirt into your makeup and then applying it to your skin.
Problem: Multi-purpose towels
Most likely you use two towels for post-shower drying – one for your hair and another for your body, and either one for your face. Unfortunately, using hair or body towels can lead to residual soap, skin cells or leftover conditioner transferring onto your face.
Skin-Saver: Keep a towel reserved strictly for drying your face to avoid unnecessary dirt from clogging your freshly washed skin.
