영어가 서툴러 국제승인 인기 IT인증자격증 필수시험 과목인WGU인증 Financial-Management시험에 도전할 엄두도 낼수 없다구요? 이런 생각은 이글을 보는 순간 버리세요. WGU인증 Financial-Management시험을 패스하려면Pass4Test가 고객님의 곁을 지켜드립니다. Pass4Test의WGU인증 Financial-Management덤프는 WGU인증 Financial-Management시험패스 특효약입니다. 영어가 서툴러고 덤프범위안의 문제만 기억하면 되기에 영어로 인한 문제는 걱정하지 않으셔도 됩니다.
| Section | Objectives |
|---|---|
| Topic 1: Time Value of Money | - Present and Future Value
|
| Topic 2: Capital Budgeting | - Decision Criteria
|
| Topic 3: Cost of Capital and Capital Structure | - Leverage and Capital Structure
|
| Topic 4: Financial Statement Analysis | - Financial Statement Basics
|
| Topic 5: Working Capital Management | - Current Liabilities Management
|
| Topic 6: Financial Management Concepts | - Financial Markets and Institutions
|
>> Financial-Management인기자격증 시험대비 덤프문제 <<
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질문 # 53
What distinguishes a subordinated debenture from a senior debenture?
정답：D
설명：
A subordinated debenture differs from a senior debenture primarily in the priority of claims. Both are typically unsecured debt instruments, but subordinated debentures rank below senior debentures in the event of liquidation or bankruptcy. This means holders of senior debt are paid before holders of subordinated debt if the firm's assets are distributed. Because subordinated debenture holders face greater default risk, they usually require a higher yield as compensation. This ranking feature is a key concept in capital market theory because the risk level of a security affects investor required return and the issuer's cost of capital. Choice A is the opposite of the correct answer. Choice C is incorrect because a debenture is generally unsecured, and subordination does not mean collateral is provided. Choice D is unrelated to the distinction between the two instruments. Financial managers must understand debt priority because it influences financing choices, covenant design, investor demand, and interest cost. Therefore, B is correct because subordination means a lower claim on assets and cash flows relative to senior debtholders.
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질문 # 54
What is a primary benefit of maintaining inventory?
정답：D
설명：
A primary benefit of maintaining inventory is that it allows a company to meet customer demand promptly and consistently. Inventory ensures that goods are available when customers want them, which supports sales, customer satisfaction, and competitive performance. Without adequate inventory, firms face stockouts that may lead to lost sales, damaged customer relationships, and reduced market share. Financial management recognizes that although inventory carries costs such as storage, insurance, obsolescence, and tied-up capital, it also provides important operational and strategic benefits. Choice D is correct because inventory exists largely to support uninterrupted operations and customer service. Choice A is incorrect because increasing the cash conversion cycle is generally a cost, not a benefit. Choice B is incorrect because simply holding inventory does not automatically decrease cost of goods sold. Choice C is also incorrect because maintaining inventory usually increases, rather than reduces, storage costs. Therefore, D is the correct answer because the main reason firms hold inventory is to ensure product availability and fulfill customer demand in a timely manner while supporting stable operations.
질문 # 55
Why might a firm use a combination of methods to calculate the cost of common equity?
정답：B
설명：
No single model perfectly estimates the cost of common equity under all conditions. CAPM focuses on systematic risk, the Gordon growth model emphasizes dividends and growth, and other approaches may rely on market comparables. Each method has strengths and weaknesses depending on firm characteristics and market conditions. Financial management best practice therefore recommends using multiple approaches and comparing results to arrive at a more reliable estimate. This triangulation reduces model-specific bias and highlights potential inconsistencies in assumptions.
Managers then apply judgment to select a reasonable cost of equity that reflects risk, growth prospects, and investor expectations. Option A correctly reflects this practical, widely accepted approach.
질문 # 56
Considering the fundamental relationships of the balance sheet, how can a company's assets increase without a corresponding rise in liabilities?
정답：B
설명：
The balance sheet follows the basic accounting equation: Assets = Liabilities + Owners' Equity. This means that if assets increase, the increase must be matched by either an increase in liabilities, an increase in owners' equity, or some combination of both. Therefore, assets can rise without liabilities rising if the increase is financed through owners' equity. This might occur if the company issues new stock, receives additional capital contributions from owners, or retains earnings instead of distributing them as dividends. Choice A is incorrect because paying dividends reduces cash, which lowers assets and retained earnings. Choice B is also incorrect because depreciation reduces the book value of assets over time rather than increasing them. Choice C is not the best answer because restructuring long-term debt generally changes the form or timing of liabilities but does not explain an increase in assets without liabilities increasing. From a financial statement analysis perspective, understanding this relationship is essential when evaluating how a firm finances growth and how changes in the balance sheet affect leverage and ownership claims. Therefore, D is the correct answer because equity financing allows assets to increase without a matching increase in liabilities.
질문 # 57
What does a high inventory turnover ratio indicate about a company's inventory management?
정답：D
설명：
Inventory turnover measures how many times a company sells and replaces its inventory during a given period. A high inventory turnover ratio generally indicates that inventory is being sold quickly and efficiently, minimizing holding costs such as storage, insurance, and obsolescence. From a financial management perspective, efficient inventory management improves cash flow by reducing capital tied up in unsold goods and shortens the cash conversion cycle. While an extremely high turnover could signal stockouts or lost sales, financial management texts typically interpret higher turnover-relative to industry norms-as a positive indicator of operational efficiency. Option B correctly reflects this standard interpretation.
질문 # 58
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