CSC2 Latest Braindumps Questions & CSC2 Valid Exam Book
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CSI CSC2 Exam Syllabus Topics:
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CSI Canadian Securities Course Exam2 Sample Questions (Q144-Q149):
NEW QUESTION # 144
What is typically a key tax attribute of dividends?
- A. Reinvested dividends are non-taxable to the shareholders.
- B. Dividend income is taxed more preferentially than interest income.
- C. Stock dividends are treated differently than regular cash dividends for tax purposes.
- D. Dividends from preferred shares are ineligible tot dividend tax credit.
Answer: B
Explanation:
Dividends are taxed at a preferential rate in Canada due to thedividend tax credit, which reduces the effective tax rate on dividend income. This is intended to prevent double taxation because corporations have already paid taxes on their profits before distributing dividends to shareholders.
* B. Dividends from preferred shares are ineligible for the dividend tax credit: This is incorrect; dividends from both common and preferred shares are eligible for the dividend tax credit.
* C. Stock dividends are treated differently than regular cash dividends for tax purposes: Stock dividends are generally taxed similarly to cash dividends.
* D. Reinvested dividends are non-taxable to the shareholders: Reinvested dividends are taxable in the year they are earned, even if reinvested.
NEW QUESTION # 145
Which type of mutual funds tend to have the lowest management fees?
- A. Index
- B. Asset allocation
- C. Small cap
- D. Bond
Answer: A
Explanation:
Index mutual funds are structured to replicate the performance of a market index, such as the S&P/TSX Composite Index. Since these funds do not require active management, their management fees are among the lowest compared to other types of mutual funds. Active management in asset allocation, small-cap, or bond funds involves more frequent trading and research, increasing operational costs.
References:
* CSC Volume 2, Chapter 18: "Mutual Funds: Types and Features," discusses indexing as a fund management style and highlights its low costs compared to actively managed funds.
NEW QUESTION # 146
What is the normal shape of a yield curve?
- A. Humped
- B. Downward slope
- C. inverted
- D. Upward slops
Answer: D
Explanation:
The normal shape of a yield curve is anupward slope, indicating that longer-term bonds offer higher yields than shorter-term bonds. This reflects the additional risk and time value of money associated with longer maturities.
* A. Downward slope: This could describe a yield curve during unusual circumstances, such as a period of market uncertainty or deflation.
* B. Inverted: An inverted yield curve, where shorter-term yields exceed longer-term yields, is a rare occurrence and often signals economic recession.
* D. Humped: A humped curve is rare and occurs when intermediate-term yields exceed both short-term and long-term yields.
NEW QUESTION # 147
How does diversification work?
- A. It can eliminate systematic risk from a portfolio.
- B. It can reduce the risk that the price of a specific security will change in a different direction from the market.
- C. It shows that the risk continues to fall proportionally as the number of stocks in the portfolio increases.
- D. It is built on the concept of risk reduction by adding securities with perfect positive correlation to a portfolio.
Answer: B
NEW QUESTION # 148
Where would the description d a company's fixed assets normally be found?
- A. In the statement of financial position.
- B. In the notes to the financial statements
- C. In the auditor report
- D. In the annual report
Answer: B
Explanation:
The description of a company's fixed assets, including details about their nature, valuation methods, and depreciation, is typically found in thenotes to the financial statements. These notes provide additional context, explanations, and details about the figures presented in the financial statements. The statement of financial position will list fixed assets, but the comprehensive description is found in the notes.
References:
* Volume 1, Chapter 11:Corporations and Their Financial Statements, section on "Notes to the Financial Statements" describes how notes are used to provide critical details about items in the financial statements, including fixed assets.
NEW QUESTION # 149
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