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Accredited Payables Specialist (APS) Certification Exam
- Exam Number/Code : APS
- Exam Name : Accredited Payables Specialist (APS) Certification Exam
- Questions and Answers : 213 Q&As
- Update Time: 2019-01-10
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NEW QUESTION: 1
Window라는 기본 클래스에서 상속받은 Glass라는 클래스가 있습니다.
Window 클래스에는 break ()라는 보호 된 메서드가 포함되어 있습니다.
Glass 클래스에서 break () 메서드를 구현하려면 어떻게 해야 합니까?
A. base.break ();
B. Window.break ();
C. this.break ();
D. Glass.break ();
Answer: B
NEW QUESTION: 2
You want to assign prospects to a specific sales user when that prospect submits a form and is from region EMEA. What tool do you need to use? [Choose one answer]
A. Automation Rule
B. Completion Action
C. Dynamic List
D. Segmentation Rule
Answer: A
NEW QUESTION: 3
Which statement is true about smallfile tablespaces?
A. Maximum file size can be set to unlimited only If the logical volume manager supports striping.
B. The number of data files Is constrained only by the size of the storage array.
C. Extent location metadata is stored in the data dictionary by default.
D. Segments can span multiple tablespaces.
E. Segments can span multiple data files.
Answer: C
NEW QUESTION: 4
Is the cumulative effect of an inventory pricing change on prior years earnings reported on the financial
statements for
A. Option D
B. Option B
C. Option C
D. Option A
Answer: B
Explanation:
Choice "b" is correct. The cumulative effect of a change in accounting principle is now reported as an
adjustment to beginning retained earnings when it is considered practicable to calculate the cumulative
effect. When making a change to LIFO, it is generally considered impracticable to calculate the
cumulative effect of the change (in most cases, data on the historical LIFO layers in not available). In a
change to LIFO, the beginning inventory dollar amount becomes the first LIFO layer. No cumulative effect
adjustment is made. The change is accounted for prospectively. A change from LIFO to weighted average,
there is no such impracticability. The cumulative effect is computed and the change is handled
retrospectively. Choices "a", "c", and "d" are incorrect, per the above Explanation: .