WGU C214 MULTIPLE ATTEMPT STUDY GUIDE QUESTIONS WITH CORRECT ANSWERS 2025

WGU C214 MULTIPLE ATTEMPT STUDY GUIDE
QUESTIONS WITH CORRECT ANSWERS 2025
WhatQstandardsQareQusedQtoQhelpQUSQinvestorsQunderstandQandQcompareQforeignQfinancialQstatementsQto
QdomesticQfinancialQstatements?Q-QCORRECTQANSWERQ-InternationalQFinancialQReportingQStandards




WhenQaQcompanyQisQoptimizingQitsQresourcesQandQmaintainingQorQimprovingQproductivity,QtheyQareQenga
gingQinQwhatQhypothesisQ-QCORRECTQANSWERQ-EfficientQMarketQHypothesis



WhatQisQtheQbasicQtypeQofQnegotiableQdebt?Q-QCORRECTQANSWERQ-Bonds



WhatQisQtheQcharacteristicQofQaQstockQsoldQinQtheQsecondaryQmarkets?Q-QCORRECTQANSWERQ-
StocksQsoldQinQtheQsecondaryQmarketsQareQtradedQafterQtheQinitialQoffering.



IfQaQcompanyQisQengagedQinQlobbyingQforQtariffsQandQtradeQrestrictions,QifQtheyQareQsuccessful,QwhatQareQt
heQtwoQprincipalQimpacts?Q-QCORRECTQANSWERQ-
ProtectionQforQtheQlobbyistQandQhigherQpricesQforQtheQconsumerQpreQreducedQcompetition.



DescribeQwhatQanQincomeQstatementQisQinQoneQsentence?Q-QCORRECTQANSWERQ-
ItQcoversQaQperiodQofQtimeQandQstartsQwithQsales,QtakesQoutQexpenses,QandQendsQwithQnetQincome.



WhatQisQtheQdifferenceQbetweenQtaxableQincomeQandQaccountingQincome?Q-QCORRECTQANSWERQ-
AccountingQincomeQisQreportedQasQnetQincomeQonQtheQincomeQstatementQwhereasQTaxableQincomeQisQus
edQtoQdetermineQtheQamountQofQtaxQaQfirmQmustQpay.



NetQIncomeQ15,000

DepreciationQExpQ2,000

ChangeQinQOperatingQAssetsQ1,200

ChangeQinQPP&EQ2,000

ChangeQinQlong-termQliab.Q1,200

DividendsQpaidQ1,500

WhatQisQtheQCashQFlowQfromQFinancing?Q-QCORRECTQANSWERQ-CFF=QIncrQStockQ+QIncrQDebtQ-
DividendsQPaid

, =Q1200-1500
Q



=Q-300
Q




NetQIncomeQ121,000

DepreciationQExpenseQ4,000

AccountsQReceivableQ(30,000)

ChangeQinQnetQPP&EQ15,000Q

AccountsQPayableQ(5,000)

NewQBankQLoanQ12,000

DividendsQPaidQ1,500



WhatQisQtheQCashQFlowQfromQInvesting?Q-QCORRECTQANSWERQ-
CFIQ=QChangeQinQNetQPPEQ+QDepreciationQExpense

=Q15,000Q+Q4,000
Q



=Q19,000
Q




AQgrandmotherQsetsQupQaQtrustQforQherQgrandson.QSheQdesiresQhimQtoQreceiveQ$20,000QperQyear.QHerQinve
stmentQadvisorQfindsQanQinvestmentQvehicleQthatQ

willQyieldQ7%.QHowQmuchQwillQtheQgrandmotherQhaveQtoQputQintoQtheQinvestment?Q-QCORRECTQANSWERQ-
20000/.07=Q140*12Q=1680.00



WhatQisQtheQnumberQofQpaymentsQofQaQsemi-annualQbondQifQtheQnumberQofQyearsQremainingQareQ12?Q-
QCORRECTQANSWERQ-ThereQareQ24Qsemi-annualQpaymentsQremaining




bWhatQisQtheQexpectedQrateQofQreturnQforQaQstockQthatQhasQaQetaQofQ2.1.QTheQmarketQrateQisQ8.5%QwithQaQ
riskQfreeQrateQofQ2%.Q-QCORRECTQANSWERQ-E[R]=RfQ+QB(RmQ-QRf)

=2%Q+Q2.1(8.5%-2.0%)
Q



=.02Q+Q2.1(0.0850-.02)
Q



=.01565QorQ15.65%
Q