真實的IFC考古題和資格考試中的領導者和IFC考試心得

如果你購買了KaoGuTi的教材，那麼你就獲得了一年免費更新的服務。當考古題被更新時，KaoGuTi會馬上將最新版的資料發送到你的郵箱。你也可以隨時要求我們為你提供最新版的考古題。如果你想瞭解最新的考試試題，即使你已經成功通過IFC考試，KaoGuTi也會為你免費更新IFC考試考古題。

KaoGuTi網站在通過IFC資格認證考試的考生中有著良好的口碑。這是大家都能看得到的事實。KaoGuTi以它強大的考古題得到人們的認可，只要你選擇它作為你的考前復習工具，就會在IFC資格考試中有非常滿意的收穫，這也是大家有目共睹的。現在馬上去網站下載免費試用版本，你就會相信自己的選擇不會錯。

>> IFC考古題 <<

CISI IFC考試心得，最新IFC考證

為什麼要 CISI IFC 認證？獲得 IFC 認證將證明你的專業技能和貢獻，並對你的職業生涯大有裨益。服務提供商們對有資格認證的網路工程人員的需求在迅速增加，並在激烈的競爭以搶奪有資格認證的Internet專家和專門人才。如果你是一個技術員、工程師或科學家，並有使用 CISI 網路公司產品和平臺的經驗，那麼你在這個領域中前進的機會實際上是無限的。全世界的Internet服務商的價值都會因你的加入而提高。CISI 網路公司的服務提供商計畫也要求 CISI 網路公司的合作夥伴雇傭一定數量的認證工程。作為優秀的員工，這是為了保證你的服務水準，並能使你區別於一般的人。

最新的 Investment Funds in Canada IFC 免費考試真題 (Q194-Q199):

問題 #194
Last year Peter's earned income from employment was $50,000.
Last year, after receiving a $2 per share in dividends from 500 shares in ABC Inc., a publicly-traded Canadian corporation, he sold his shares. The sale resulted in a capital gain of $15,000.

Based on the tax rates mentioned above, what is Peter's net federal tax liability for the year? (Round to 2 decimal places).

A. $9,953.30
B. $9,696.15
C. $9,113.53
D. $9,193.69

答案：D

解題說明：
To calculate Peter's net federal tax liability for the year, we need to follow these steps:
* Step 1: Calculate Peter's taxable income. This is the amount of income that is subject to federal income tax. It is equal to his earned income from employment plus his net capital gain plus his grossed-up dividend income. A net capital gain is 50% of the capital gain realized from selling an asset. A grossed- up dividend income is the actual dividend received plus a percentage of the dividend that reflects the corporate tax paid by the issuer. According to the image, the dividend gross-up rate is 15.02%.
Therefore, Peter's taxable income is:
50000+0.5×15000+(500×2)×(1+0.1502)=68251.00
* Step 2: Apply the federal tax rates to Peter's taxable income according to the tax brackets shown in the image. The federal tax rates are progressive, meaning that higher income is taxed at higher rates.
Therefore, Peter's federal tax before credits is:
0.15×(48535#0)+0.205×(68251#48535)=11293.69
* Step 3: Subtract the federal tax credits from Peter's federal tax before credits. A tax credit is an amount that reduces the tax payable by a taxpayer. There are two types of federal tax credits: non-refundable and refundable. Non-refundable tax credits can only reduce the tax payable to zero, but not below zero.
Refundable tax credits can reduce the tax payable below zero, resulting in a refund to the taxpayer. In this question, we assume that Peter only has two non-refundable tax credits: the basic personal amount and the dividend tax credit. The basic personal amount is a fixed amount that every taxpayer can claim to reduce their taxable income. According tothis site, the basic personal amount for 2021 is $13,808.
The dividend tax credit is a percentage of the grossed-up dividend income that reflects the corporate tax paid by the issuer and avoids double taxation. According tothis site, the federal dividend tax credit rate for eligible dividends in 2021 is 15.0198%.Therefore, Peter's federal tax credits are:
0.15×13808+0.150198×(500×2)×0.1502=2100
* Step 4: Subtract Peter's federal tax credits from his federal tax before credits to get his net federal tax liability. This is the amount of federal income tax that Peter has to pay or has overpaid for the year.
Therefore, Peter's net federal tax liability is:
11293.69#2100=9193.69
Hence, option B is correct. References:Federal Income Tax Rates for Canada - TurboTax Canada Tips, Capital Gains Tax in Canada | Wealthsimple, Dividend Tax Credit | TurboTax Canada Tips, Basic Personal Amount (BPA)

問題 #195
A sample of four portfolios is given below, with an even split between allocations 1 and 2.
Portfolios | Allocation #1 | Allocation #2
Portfolio A
Preferred shares
Common shares
Portfolio B
Treasury bills
Debentures
Portfolio C
Debentures
Common shares
Portfolio D
Treasury bills
Preferred shares
Which portfolio carries the greatest amount of risk?

A. Portfolio A
B. Portfolio D
C. Portfolio B
D. Portfolio C

答案：B

解題說明：
Risk hierarchy in CSC: Common shares (highest risk), Preferred shares, Debentures, Bonds, T-bills (lowest risk) .
Portfolio analysis:
A (Preferred + Common) # Medium-high risk.
B (T-bills + Debentures) # Low-medium risk.
C (Debentures + Common) # Contains common shares (high risk) plus debentures (credit risk), making it highest overall risk.
D (T-bills + Preferred) # Low risk.
Therefore, Portfolio C carries the greatest amount of risk.

問題 #196
Fund A has a 5-year average return of 10% and a standard deviation of 5%. Fund B has a 5-year average return of 8% and a standard deviation of 2%. Select the most accurate statement about Funds A and B.

A. Fund A's returns have ranged from 5% to 10%
B. Fund B is less risky than Fund A
C. Fund B's lowest return is lower than Fund A's lowest return
D. Fund A will always provide a higher return than Fund B

答案：B

解題說明：
A lower standard deviation indicates lower volatility and thus lower risk. Fund B, with a standard deviation of
2%, is less risky than Fund A, with a standard deviation of 5%. The feedback from the document states:
"We can find the probable range of returns as follows: Average Return + Standard deviation = Positive outcome. Average Return - Standard deviation = Negative outcome. In any given year Fund A, which has the higher standard deviation, could fluctuate much more widely, making it less attractive as an investment, even over the long-term. Volatility is the most common measure of risk." Reference: Chapter 8 - Constructing Investment PortfoliosLearning Domain: Understanding Investment Products and Portfolios

問題 #197
Sonya, a mutual fund manager for Drake Financial, has had a stellar year in managing their Canadian equity portfolio and has outperformed the benchmark by over 200 basis points. She is now concerned that within the last couple of months of this calendar year, the Canadian equity market is due for a 10 to 15% pullback.
Which investment strategy would be most appropriate for her to implement for the last couple of months of the year to offset the market correction?

A. Reduce her equity exposure to the energy sector
B. Increase her equity exposure to the consumer staples sector
C. Buy call options on the iShares S&P/TSX 60 Index Fund
D. Buy put options on the iShares S&P/TSX 60 Index Fund

答案：D

解題說明：
Comprehensive and Detailed Explanation From Exact Extract:
To protect against a market decline, purchasing put options on an index fund like the iShares S&P/TSX 60 allows the portfolio to offset losses by gaining value if the market falls. The feedback from the document states:
"A fund manager may have experienced a rapid growth in the value of her portfolio, but is concerned that the market may fall. To protect herself against a fall in value, she purchases put options on the iShares S&P/TSX
60 Index Fund (i60s). If the market declines, the fall in value of the portfolio is offset by an increase in the value of the put options." Reference:Chapter 7 - Types of Investment Products and How They Are TradedLearning Domain:
Understanding Investment Products and Portfolios

問題 #198
If the Consumer Price Index (CPI) was 140.6 last year and 146.9 this year, what was the inflation rate over the year?

A. 6.04%
B. 4.48%
C. 5.20%
D. 4.12%

答案：B

解題說明：
The inflation rate is calculated by subtracting the previous year's CPI from the current year's CPI, dividing by the previous year's CPI, and multiplying by 100. In this case:
(146.9 - 140.6) / 140.6 = 6.3 / 140.6 # 0.0448 or 4.48%.
The feedback from the document confirms:
"To calculate the rate of inflation over a period of time one must subtract the CPI at the beginning of the period from the CPI at the end of the period and then divide the result by the CPI at the beginning of the period. In this example, the solution can be derived as follows: (146.9 - 140.6) / 140.6." Reference: Chapter 3 - Economic PrinciplesLearning Domain: An Introduction to the Mutual Funds Marketplace

問題 #199
......

想獲得CISI IFC認證，就來KaoGuTi網站！為您提供最好的學習資料，讓您不僅可以通過IFC考試，還可以在短時間內獲得良好的成績。我們已經幫助很多的考生順利順利通過IFC考試，獲取證書，這是一個難得的機會。現在，購買CISI IFC題庫之后，您的郵箱會收到我們的郵件，您可以及時下載您購買的IFC題庫并訪問，這樣可以全面地了解詳細的考試試題以及答案。

IFC考試心得: https://www.kaoguti.com/IFC_exam-pdf.html

對于那些沒有充分的時間準備考試的考生來說，CISI IFC考古題就是您唯一的、也是最好的選擇，這是一個高效率的學習資料，IFC可以讓您在短時間內為考試做好充分的準備，你是否正在為通過CISI IFC認證考試而奮鬥，CISI IFC考古題一本高效率的考古題是大家準備考試時必不可少的工具，因為再沒有像KaoGuTi IFC考試心得這樣的網站，既可以提供給你最好的資料保證你通過考試，又可以提供給你最優質的服務，讓你100%地滿意，如果你對KaoGuTi的關於CISI IFC 認證考試的培訓方案感興趣，你可以先在互聯網上免費下載部分關於CISI IFC 認證考試的練習題和答案作為免費嘗試，KaoGuTi提供的培訓資料不僅包括與CISI IFC認證考試相關的資訊技術培訓資料，來鞏固專業知識，而且還有準確性很高的關於CISI IFC的認證考試的相關考試練習題和答案。

清資瑟瑟抖動的雙手有些發紫了，這就是證明自己的手臂失血過多了，第十三章勸降天璣島，聚義廳，對于那些沒有充分的時間準備考試的考生來說，CISI IFC考古題就是您唯一的、也是最好的選擇，這是一個高效率的學習資料，IFC可以讓您在短時間內為考試做好充分的準備。

Oliver Adams Oliver Adams

Biography

真實的IFC考古題和資格考試中的領導者和IFC考試心得

CISI IFC考試心得，最新IFC考證

最新的 Investment Funds in Canada IFC 免費考試真題 (Q194-Q199):

最新的IFC考古題，最有效的考試資料幫助妳快速通過IFC考試

Quick Links

Resources