Die WGU Financial-Management Zertifizierungsprüfung ist heutztage in der konkurrenzfähigen IT-Branche immer beliebter geworden. Immer mehr Leute haben die WGU Financial-Management Prüfung abgelegt. Aber ihre Schwierigkeit nimmt doch nicht ab. Es ist schwer, die WGU Financial-Management Prüfung zu bestehen, weil sie sowieso eine autoritäre Prüfung ist, die Computerfachkenntnisse und die Fähigkeiten zur Informationstechnik prüft. Viele Leute haben viel Zeit und Energie auf die WGU Financial-Management Zertifizierungsprüfung aufgewendet.
| Section | Objectives |
|---|---|
| Cost of Capital and Capital Structure | - Cost of Capital
|
| Financial Statement Analysis | - Ratio Analysis
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| Financial Management Concepts | - Financial Markets and Institutions
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| Time Value of Money | - Bond and Stock Valuation
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| Capital Budgeting | - Decision Criteria
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| Working Capital Management | - Current Liabilities Management
|
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31. Frage
During the last year, Kretsmatt had the following cash flows:
* The firm had sales of $20,000 and net income of $5,000. Dividends of $1,000 were paid, and there were no changes to working capital accounts.
* The company purchased new equipment for $3,000. There were no sales of equipment and no depreciation expense recorded during the year.
* The company raised no funds through external financing and repaid no debt.
How much were Kretsmatt's net cash flows from financing for the year?
Antwort: D
Begründung:
Cash flows from financing activities include transactions involving debt, equity, and cash distributions to owners. In this problem, the company did not raise any new external financing and did not repay any debt, so there are no financing inflows or outflows from borrowing or equity issuance. The only financing-related cash flow given is the payment of dividends of $1,000. Dividends paid are classified as a financing cash outflow because they represent a return of cash to shareholders rather than an operating or investing activity. The purchase of equipment is an investing activity, not a financing activity. Sales and net income relate primarily to operations, and the fact that working capital accounts did not change helps simplify the operating cash flow analysis, but it does not change the financing section. Therefore, net cash flow from financing equals negative
$1,000. This makes choice A correct. Financial statement analysis requires clear classification of cash flows into operating, investing, and financing categories so that analysts can understand how a firm generates cash, where it invests cash, and how it funds itself over time.
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32. Frage
How does a competitive sale of bonds work?
Antwort: B
Begründung:
In a competitive bond sale, the issuer invites multiple underwriters (often investment banks) to bid on underwriting the bond issue. Each underwriting group proposes terms-commonly including the interest cost to the issuer (true interest cost or net interest cost), pricing, and underwriting spread. The issuer then selects the bid that provides the most favorable overall financing terms, typically the lowest borrowing cost for the desired structure and risk profile. This process is designed to create market competition among underwriters, which can reduce underwriting costs and improve pricing efficiency-especially when the issuer is well-known and the bond issue is relatively standard. This differs from a negotiated sale (option A), where the issuer works directly with a chosen underwriter to set terms through discussion rather than competitive bidding. Option C describes how an issuer might choose firms to participate, but it is not the defining mechanism of a competitive sale. Option D is incorrect because governments do not set fixed rates for corporate bond underwriting; pricing is determined by market conditions, issuer credit risk, investor demand, and the competitive bidding process itself.
33. Frage
What is a holding cost in inventory management?
Antwort: B
Begründung:
Holding cost, also called carrying cost, refers to the costs a firm incurs by keeping inventory on hand over time. These costs include storage, insurance, obsolescence, deterioration, spoilage, and the risk of price declines or damage. In addition, financial management often includes the opportunity cost of capital tied up in inventory as part of carrying cost. The key idea is that inventory is not free to hold; it uses space, requires protection, and can lose value while sitting unsold. Choice D is correct because it captures an important category of holding cost: the expense related to damage or unfavorable price changes. Choice A is incorrect because a discount to customers is a selling decision, not a holding cost. Choice B describes a production investment rather than an inventory carrying cost. Choice C relates more to receivables collection than to inventory holding. Effective inventory management aims to balance holding costs against ordering costs and stockout risk. Therefore, D is the correct answer because holding costs arise from maintaining inventory and facing the risk that stored goods may deteriorate, become obsolete, or lose value over time.
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34. Frage
What is the dividend yield of a stock that pays annual dividends of $4 per share and has a current market price of $80?
Antwort: A
Begründung:
Dividend yield measures the cash return an investor receives relative to the stock's current market price. It is calculated as Annual Dividend ÷ Market Price per Share. In this case, the dividend yield is
$4 ÷ $80 = 0.05, or 5%. Dividend yield is a key valuation metric, particularly for income-oriented investors, as it indicates the immediate cash return from holding the stock, excluding capital gains.
Financial managers monitor dividend yield to understand how dividend policy affects investor appeal and market valuation. Option B correctly reflects this calculation and interpretation.
35. Frage
Which type of company would likely have a high credit rating for its bonds?
Antwort: C
Begründung:
Bond credit ratings assess the likelihood that a borrower will meet its interest and principal obligations.
Rating agencies evaluate factors such as earnings stability, cash flow coverage, leverage, liquidity, and overall business risk. Companies with strong, consistent earnings and low leverage are viewed as less risky because they have greater capacity to service debt even during economic downturns. High liquidity further reduces default risk by ensuring near-term obligations can be met. Option C best matches these criteria. Firms with a history of default, excessive leverage, weak liquidity, or uncertain business models face higher perceived risk and therefore receive lower credit ratings. High credit ratings allow firms to borrow at lower interest rates, reducing financing costs and improving financial flexibility-key goals in long-term financial management.
36. Frage
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