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SAP Certified Specialist - Implementation Consultant - SAP S/4HANA Cloud Private Edition
- Exam Number/Code : E-S4CPE-2405
- Exam Name : SAP Certified Specialist - Implementation Consultant - SAP S/4HANA Cloud Private Edition
- Questions and Answers : 213 Q&As
- Update Time: 2019-01-10
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NEW QUESTION: 1
Under US GAAP accounting, R&D expenses cannot be capitalized. They must be expensed as and when incurred. Which of the following is NOT a reason to support this practice?
A. There remains a high uncertainty about the ultimate benefits to be derived from the R&D activities on which the expenses are incurred.
B. Most R&D activities represent intangible benefits which are hard to evaluate objectively from an accounting perspective.
C. In most cases, there is a significant lag between R&D expenses and the determination of the potential success of the research.
D. R&D expenses are difficult to measure and hence, must be expensed in accordance with accrual accounting principles.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Note that R&D expenses are, for the most part, are clearly ear-marked as such and hence, are not difficult to measure. Of course, some of these expenses go into generating tangible assets like laboratories and flasks but these are easily measurable and do get capitalized under US GAAP. The other three reasons imply that it is difficult to measure the present value of the assets being generated (if at all) by the research. This prevents a consistent and reliable application of the accrual principles, which require allocation of expenses in proportion to the current benefits generated. Hence, US GAAP takes the easiest solution of expensing all the R&D costs.
NEW QUESTION: 2
You develop a custom application that uses a token to connect to Azure Cognitive Services resources.
A new security policy requires that all access keys are changed every 30 days.
You need to recommend a solution to implement the security policy.
Which three actions should you recommend be performed every 30 days? To answer, move the appropriate actions from the list of actions to the answer area and arrange them in the correct order.
Answer:
Explanation:
Explanation
Step 1: Generate new keys in the Cognitive Service resources
Step 2: Retrieve a token from the Cognitive Services endpoint
Step 3: Update the custom application to use the new authorization
Each request to an Azure Cognitive Service must include an authentication header. This header passes along a subscription key or access token, which is used to validate your subscription for a service or group of services.
References:
https://docs.microsoft.com/en-us/azure/cognitive-services/authentication
NEW QUESTION: 3
Facts pertaining to which of the following would be critical in developing a system of supplier performance
measurement for an aircraft engine manufacturer?
I. Amount of technical support provided by the supplier
II. Supplier Cpk
III. Defective product reworked before shipment
IV. MTBF of product after installation
A. I and II only
B. II and IV only
C. I, II, III, and IV
D. I, II, and IV only
Answer: D