Financial-Management試験問題集、Financial-Management最新練習問題集、Financial-Managementテストエンジン

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WGU Financial-Management Exam Syllabus Topics:

SectionObjectives
Capital Budgeting- Cash Flow Estimation
  • 1. Depreciation Methods
  • 2. Incremental Cash Flows
- Decision Criteria
  • 1. Modified IRR (MIRR)
  • 2. Internal Rate of Return (IRR)
  • 3. Payback Period
  • 4. Net Present Value (NPV)
Financial Management Concepts- Financial Environment
  • 1. Objectives of the Financial Manager
  • 2. Forms of Business Organization
  • 3. Agency Problem and Corporate Governance
- Financial Markets and Institutions
  • 1. Financial Institutions
  • 2. Interest Rate Levels
  • 3. Financial Markets
Working Capital Management- Current Liabilities Management
  • 1. Short-term Financing
  • 2. Trade Credit
- Current Asset Management
  • 1. Receivables Management
  • 2. Cash Management
  • 3. Inventory Management
Time Value of Money- Bond and Stock Valuation
  • 1. Valuation of Preferred Stock
  • 2. Valuation of Common Stock
  • 3. Valuation of Bonds
- Present and Future Value
  • 1. Present Value of a Lump Sum
  • 2. Annuities (Ordinary and Due)
  • 3. Future Value of a Lump Sum
Financial Statement Analysis- Ratio Analysis
  • 1. Liquidity Ratios
  • 2. Debt Management Ratios
  • 3. Asset Management Ratios
  • 4. Market Value Ratios
  • 5. Profitability Ratios
- Financial Statement Basics
  • 1. Income Statement
  • 2. Statement of Cash Flows
  • 3. Balance Sheet
Cost of Capital and Capital Structure- Leverage and Capital Structure
  • 1. Financial Leverage
  • 2. Optimal Capital Structure
  • 3. Operating Leverage
- Cost of Capital
  • 1. Cost of Equity (CAPM, DCF)
  • 2. Cost of Debt
  • 3. Weighted Average Cost of Capital (WACC)

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WGU Financial Management VBC1 認定 Financial-Management 試験問題 (Q81-Q86):

質問 # 81
According to the capital asset pricing model (CAPM), how is a stock with a beta of 1.0 expected to perform relative to the market?

正解：C

解説：
A beta of 1.0 indicates that a stock has the same level of systematic risk as the market portfolio. Under CAPM assumptions, such a stock is expected to move proportionally with the market-rising and falling by similar percentages in response to market-wide changes. Consequently, its expected return equals the market return. This does not imply identical realized performance in every period, but rather equivalence in expected risk-adjusted performance over time. Financial managers use this benchmark to classify stocks as aggressive (beta > 1), defensive (beta < 1), or market-matching (beta =
1). Option B correctly reflects this CAPM interpretation.


質問 # 82
What is the earnings yield of a stock with earnings per share (EPS) of $2 and a market price of $40?

正解：C

解説：
Earnings yield measures the earnings generated by a stock relative to its current market price. It is calculated as Earnings per Share divided by Market Price per Share. In this question, the stock has EPS of $2 and a market price of $40, so the earnings yield is $2 ÷ $40 = 0.05, or 5%. This makes answer A correct. Earnings yield is closely related to the price-earnings ratio because it is effectively the inverse of the P/E ratio. If a stock has a high P/E ratio, its earnings yield will be low, and vice versa. Financial analysts use earnings yield to compare the income-generating power of stocks and to assess whether a stock appears relatively expensive or inexpensive compared with alternatives such as bonds or other equities. However, earnings yield should not be used alone because earnings can be temporary, manipulated by accounting choices, or affected by unusual items. From a financial management standpoint, it is one of several valuation tools that helps investors judge expected return relative to price. Therefore, 5% is the correct result and A is the correct answer.
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質問 # 83
What does the DuPont equation decompose return on equity (ROE) into?

正解：B

解説：
The DuPont equation breaks return on equity (ROE) into three key components to show how profitability, efficiency, and leverage interact to drive shareholder returns. The classic three-step DuPont formula expresses ROE as:
ROE = Net Profit Margin × Total Asset Turnover × Equity Multiplier (or leverage measure).
Net profit margin reflects operating and cost efficiency, total asset turnover measures how effectively assets generate sales, and the equity multiplier (closely related to the debt-to-equity ratio) captures the impact of financial leverage. This decomposition allows analysts and managers to identify whether changes in ROE are driven by margins, asset utilization, or financing decisions. Option D correctly aligns with this framework by identifying net margin and asset turnover along with a leverage measure (debt-to-equity). The other options include ratios not used in the DuPont framework or omit a critical component. The DuPont analysis is widely used in financial management to diagnose performance issues and guide strategic improvements.


質問 # 84
Use Whole Pine Inc.'s financial statements for 20X3 below to answer the following question.
What is Whole Pine Inc.'stotal asset turnoverfor 20X3?

正解：A

解説：
Total asset turnover measures how efficiently a firm uses its assets to generate revenue. It is calculated as Sales ÷ Total Assets. For Whole Pine Inc., sales for 20X3 are $10,000 and total assets are $8,000.
Dividing $10,000 by $8,000 yields a total asset turnover of 1.25. This means the company generates
$1.25 in sales for every $1.00 invested in assets. From a financial management perspective, this ratio is a key indicator of operating efficiency and is commonly compared across firms within the same industry or across time. A higher turnover suggests more efficient use of assets, while a lower turnover may indicate underutilized capacity or inefficient asset deployment. Asset turnover is also a component of the DuPont analysis, linking operational efficiency to return on equity. Option B correctly reflects both the calculation and interpretation consistent with standard financial analysis practice.


質問 # 85
Which practice can help an analyst identify the most relevant financial data and ratios when assessing the financial health of a firm?

正解：C

解説：
Effective financial analysis requires context. Analysts must understand not only numerical differences but also the underlying reasons for those differences. Variations in firm size, accounting policies, capital structure, industry positioning, and macroeconomic conditions can significantly affect ratios. By identifying why firms differ and adjusting for external influences such as interest rates, inflation, or economic cycles, analysts gain more meaningful insights into performance and risk. This comparative, contextual approach aligns with best practices in financial statement analysis and avoids misleading conclusions drawn from raw numbers alone. Option D reflects this disciplined analytical process, while the other options oversimplify analysis or ignore critical dimensions of comparability.


質問 # 86
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