최신 Accounts Payable Certification APS 무료샘플문제:
1. All of the following are areas in which accounts payable has a significant influence EXCEPT:
A) Financial statements
B) Vendor relationships
C) Cash management
D) Inventory turnover
2. Payments to non-resident aliens for services that are performed in the U.S. must be reported on Form 1042-S if the payment amount exceeds:
A) $600
B) $300
C) $0
D) $1,000
3. The COSO framework's categories of internal controls include each of the following EXCEPT:
A) Control environment
B) Accounting principles
C) Information and communication
D) Risk assessment
4. Evaluated Receipt Settlement (ERS) requires which of the following?
A) PO and Invoice
B) PO, Receipt, and Invoice
C) Receipt and Invoice
D) PO and Receipt
5. Which of the following is a key reason for careful management of your vendor master file?
A) Reduce the potential for fraud
B) Control the number of vendor calls
C) Monitor vendor quality
D) Gain visibility into payment status
질문과 대답:
질문 # 1 정답: D | 질문 # 2 정답: C | 질문 # 3 정답: B | 질문 # 4 정답: D | 질문 # 5 정답: A |