IFSE Institute CIFC日本語試験対策 & CIFCテキスト

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弊社のGoShikenはIT認定試験のソフトの一番信頼たるバンドになるという目標を達成するために、弊社はあなたに最新版のIFSE InstituteのCIFC試験問題集を提供いたします。弊社のソフトを使用して、ほとんどのお客様は難しいと思われているIFSE InstituteのCIFC試験に順調に剛角しました。これも弊社が自信的にあなたに商品を薦める原因です。もし弊社のソフトを使ってあなたは残念で試験に失敗したら、弊社は全額で返金することを保証いたします。すべてのことの目的はあなたに安心に試験に準備さされるということです。

ますます多くの企業が、候補者のCIFC認定に高い注意を払うようになっていることがわかっています。これらの企業のリーダーはこれらの候補者を深く理解するのが難しいため、候補者が獲得したCIFC認定により、すべてのリーダーが自社の優秀な労働者を選択する最良かつ迅速な方法です。 CIFC認定が多くの人々にとってますます重要になっていることは間違いありません。また、CIFC試験問題もあります。 CIFC認定を簡単に取得できます。

>> IFSE Institute CIFC日本語試験対策 <<

権威のあるCIFC日本語試験対策一回合格-有難いCIFCテキスト

CIFC認定試験を受験したいですか。CIFC認証資格を取得したいですか。試験に準備する時間が足りないあなたは、どうやって試験に合格できますか。しようがないわけではないです。短時間の準備でも楽に試験に合格することができるようになりますよ。それでは、どのようにすればそれを達成できますか。実は方法がとても簡単です。すなわちGoShikenのCIFC問題集を利用して試験の準備をすることです。

IFSE Institute Canadian Investment Funds Course Exam 認定 CIFC 試験問題 (Q25-Q30):

質問 # 25
Justin and Yvonne both open a Registered Education Savings Plan (RESP) for their daughter Grace. They plan to regularly contribute $1,000 per year until Grace reaches the age of 17.
Which of the following statements relating to RESP is CORRECT?

A. RESPs are attractive to Justin and Yvonne because they are tax-free investment plans.
B. There is an annual contribution limit of $2,500 that Justin and Yvonne can contribute to an RESP.
C. Justin and Yvonne may contribute a combined lifetime maximum of $50,000 for Grace.
D. Contributions made by Justin and Yvonne are eligible for a tax deduction in the year they are contributed.

正解：C

解説：
Explanation
A Registered Education Savings Plan (RESP) is a tax-advantaged savings plan that helps parents and family members save for a child's post-secondary education. The government also contributes to the plan through the Canada Education Savings Grant (CESG) and the Canada Learning Bond (CLB), depending on the family income and the amount of contributions. However, there are some rules and limits that apply to RESP contributions and government grants. One of them is the lifetime contribution limit, which is the maximum amount that can be contributed to an RESP for a beneficiary from all sources. The lifetime contribution limit is
$50,000 per beneficiary, regardless of how many RESPs are opened for them or who contributes to them.
Therefore, statement A is correct. Justin and Yvonne may contribute a combined lifetime maximum of
$50,000 for Grace to their RESP.
The other statements are incorrect for the following reasons:
Statement B: RESPs are not tax-free investment plans. They are tax-deferred plans, meaning that the contributions are made with after-tax dollars and the investment income earned in the plan is not taxed until it is withdrawn as an educational assistance payment (EAP) for the beneficiary. The EAPs are taxed in the hands of the beneficiary, who usually has little or no income and pays little or no tax.
Statement C: There is no annual contribution limit for RESP contributions. However, there is an annual limit for the CESG, which is 20% of the first $2,500 contributed per beneficiary per year, up to a maximum of $500 per year. The CESG also has a lifetime limit of $7,200 per beneficiary.
Statement D: Contributions made to an RESP are not eligible for a tax deduction in the year they are contributed. They are made with after-tax dollars and do not reduce the contributor's taxable income.
References: Canadian Investment Funds Course, Unit 9, Section 9.1

質問 # 26
Xerxes, 45 years old, is a successful architect, having an annual income of $185,000. He has around $10,000 in his non-registered account, which he is looking to invest in a tax-efficient manner.
From the following options, which would be the most tax-efficient?

A. bond fund
B. target date fund
C. asset allocation fund
D. Canadian equity index fund

正解：D

解説：
Explanation
A Canadian equity index fund is a type of mutual fund that invests in a basket of Canadian stocks that track the performance of a market index, such as the S&P/TSX Composite Index. A Canadian equity index fund can be a tax-efficient option for a non-registered account, because it can generate capital gains and eligible dividends, which are taxed at lower rates than interest income or foreign dividends. A bond fund, on the other hand, would produce mostly interest income, which is fully taxed at the marginal rate. An asset allocation fund or a target date fund would have a mix of different asset classes, such as bonds, stocks, and cash, and may not be as tax-efficient as a pure equity fund123 References = web search results from search_web(query="tax-efficient investment options in Canada")123 and Canadian Investment Funds Course (CIFC) - Module 2: Investment Products - Section 2.2: Mutual Funds4
4: https://www.ifse.ca/wp-content/uploads/2021/08/CIFC-Module-2.pdf

質問 # 27
Which of the following statements about standard deviation is CORRECT?

A. A standard deviation greater than one indicates a higher level of volatility than the market.
B. Indicates how much an investment's performance fluctuates around its average historical return.
C. Standard deviation is also referred to as beta.
D. Measures the systematic risk of an investment relative to a benchmark index.

正解：B

解説：
Explanation
The correct answer is A. Indicates how much an investment's performance fluctuates around its average historical return.
Standard deviation is a measure of how spread out the data points are from the mean value. It is calculated as the square root of the variance, which is the average of the squared differences from the mean. Standard deviation can be used to assess the volatility or risk of an investment by showing how much the returns deviate from the expected or average return. A higher standard deviation means that the investment has a wider range of possible outcomes, which implies more uncertainty and risk. A lower standard deviation means that the investment has a narrower range of possible outcomes, which implies more stability and consistency.
B). A standard deviation greater than one indicates a higher level of volatility than the market. This statement is incorrect because the standard deviation of an investment is not directly comparable to the standard deviation of the market, unless they have the same mean return. The standard deviation of an investment only measures the absolute variation of the returns, not the relative variation to the market. A better measure of the relative volatility of an investment to the market is beta, which is the ratio of the covariance of the investment and the market to the variance of the market.
C). Measures the systematic risk of an investment relative to a benchmark index. This statement is incorrect because the standard deviation of an investment does not distinguish between the systematic risk and the unsystematic risk. The systematic risk is the risk that affects the entire market or a large segment of the market, such as inflation, interest rates, or political events. The unsystematic risk is the risk that affects a specific investment or a small group of investments, such as management decisions, product quality, or lawsuits. The standard deviation of an investment captures both types of risk, whereas the beta of an investment only captures the systematic risk.
D). Standard deviation is also referred to as beta. This statement is incorrect because standard deviation and beta are different measures of risk. Standard deviation measures the absolute variation of the returns of an investment, whereas beta measures the relative variation of the returns of an investment to the market.
Standard deviation is a measure of total risk, whereas beta is a measure of systematic risk.

質問 # 28
What purpose does it serve for non-money market mutual funds to hold money market instruments?

A. They ensure that the fair market value of a mutual fund will not drop below a minimal market value.
B. They are purchased by non-money market funds to satisfy the regulatory requirement of fund diversification.
C. If the portfolio manager has an immediate need for cash, money market instruments are relatively easy to liquidate.
D. Money market instruments primarily generate investment income that provides investors with preferential tax treatment.

正解：C

解説：
Explanation
The purpose of holding money market instruments for non-money market mutual funds is to provide liquidity for the fund. If the portfolio manager has an immediate need for cash, such as to pay expenses or meet redemption requests, money market instruments are relatively easy to liquidate because they have short maturities and low credit risk. Money market instruments do not primarily generate investment income that provides investors with preferential tax treatment, as interest income from money market instruments is fully taxable at the investor's marginal tax rate. Money market instruments are not purchased by non-money market funds to satisfy the regulatory requirement of fund diversification, as there is no such requirement for mutual funds. Money market instruments do not ensure that the fair market value of a mutual fund will not drop below a minimal market value, as money market instruments can also fluctuate in value depending on interest rate changes and supply and demand factors. References: Money Market Instruments

質問 # 29
Bernadette has a high-paying job and is in the top tax bracket. She recently received a payment of $5 million upon the settlement of her uncle's estate. Bernadette would like to invest her inheritance in financial products that would not only grow her money but is also income tax friendly.
Which of the following would provide the most favourable tax treatment?

A. Dividends received from a large foreign corporation.
B. Capital gains from stock investments.
C. Coupon payments from Government of Canada bonds.
D. Dividends from a large public Canadian corporation.

正解：D

解説：
Explanation
Dividends from a large public Canadian corporation are eligible for the dividend tax credit, which reduces the amount of tax payable on this type of income. The dividend tax credit is a non-refundable tax credit that recognizes that dividends are paid out of income that has already been taxed at the corporate level, and therefore should not be taxed again at the personal level. The dividend tax credit applies to both federal and provincial taxes, and the rates vary depending on the province or territory of residence12 References = Canadian Investment Funds Course (CIFC) - Module 4: Taxation - Section 4.1: Taxation of Investment Income3 and web search results from search_web(query="tax treatment of different types of investment income in Canada")12
3: https://www.ifse.ca/wp-content/uploads/2021/08/CIFC-Module-4.pdf

質問 # 30
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社会と経済の発展につれて、多くの人はIT技術を勉強します。なぜならば、IT職員にとって、IFSE InstituteのCIFC資格証明書があるのは肝心な指標であると言えます。自分の能力を証明するために、CIFC試験に合格するのは不可欠なことです。弊社のCIFC真題を入手して、試験に合格する可能性が大きくなります。

CIFCテキスト: https://www.goshiken.com/IFSE-Institute/CIFC-mondaishu.html

したがって、クライアントはCIFCクイズトレントをよく理解し、CIFC試験問題を購入するかどうかを希望に応じて決定できます、IFSE Institute CIFC日本語試験対策当社は、他人からのコンテンツを切り取って貼り付けて受験者に販売するだけの無責任な会社ではなく、非常にうまく業務を遂行しています、GoShikenのCIFC問題集の超低い価格に反して、 GoShikenに提供される問題集は最高の品質を持っています、CIFC学習教材自体については、学習者が学習教材をさまざまな角度から効率的に学習できるように複数の機能を強化します、IFSE Institute CIFC日本語試験対策成功へのショットカードはありません。

これらの単語の意味を書き直してください、嬉しそうに頬を染めた幼獣は、目を細めてそれを受け入れていた、したがって、クライアントはCIFCクイズトレントをよく理解し、CIFC試験問題を購入するかどうかを希望に応じて決定できます。