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퍼펙트한APS시험대비최신덤프자료공부하기

만일IOFM APS인증시험을 첫 번째 시도에서 실패를 한다면 IOFM APS덤프비용 전액을 환불 할 것입니다. 만일 고객이 우리 제품을 구입하고 첫 번째 시도에서 성공을 하지 못 한다면 모든 정보를 확인 한 후에 구매 금액 전체를 환불 할 것 입니다. 이러한 방법으로 저희는 고객에게 어떠한 손해도 주지 않을 것을 보장합니다.

Fast2test 는 완전히 여러분이 인증시험준비와 안전이 시험패스를 위한 완벽한 덤프제공사이트입니다.우리 Fast2test의 덤프들은 응시자에 따라 ,시험 ,시험방법에 따라 제품의 완성도도 다릅니다.그 말은 즉 알 맞춤 자료입니다.여러분은 Fast2test의 알맞춤 덤프들로 아주 간단하고 편안하게 패스할 수 있습니다.많은 IOFM인증관연 응시자들은 모두 우리Fast2test가 제공하는 APS문제와 답 덤프로 자격증 취득을 했습니다.때문에 우리Fast2test또한 업계에서 아주 좋은 이미지를 가지고 잇습니다

>> APS시험대비 최신 덤프자료 <<

IOFM APS인기공부자료, APS최고기출문제

IOFM인증 APS시험을 패스하여 자격증을 취득하는게 꿈이라구요? Fast2test에서 고객님의IOFM인증 APS시험패스꿈을 이루어지게 지켜드립니다. Fast2test의 IOFM인증 APS덤프는 가장 최신시험에 대비하여 만들어진 공부자료로서 시험패스는 한방에 끝내줍니다.

최신 Accounts Payable Certification APS 무료샘플문제 (Q76-Q81):

질문 # 76
Which of the following are among the elements that the IRS considers in defining a T&E accountable plan?

• A. I only (Expense substantiation)
• B. II only (Business connection requirement)
• C. I and III only (Expense substantiation; Return of unused cash advances on a timely basis)
• D. I, II, and III (Expense substantiation; Business connection requirement; Return of unused cash advances on a timely basis)

정답：D

설명：
An accountable plan, as defined by the Internal Revenue Service (IRS), is a reimbursement or allowance arrangement for business expenses, including Travel and Entertainment (T&E), that meets three specific requirements to avoid being treated as taxable income: (1)Expense substantiation, where employees must provide documented evidence (e.g., receipts) for expenses; (2)Business connection requirement, meaning expenses must be incurred in connection with performing services for the employer; and (3)Return of unused cash advances on a timely basis, ensuring any excess advances are returned within a reasonable period (typically 120 days). All three elements (Options I, II, and III) are required for a T&E accountable plan.
The web source from the IRS states: "An accountable plan must meet three requirements: 1) Employees must have paid or incurred expenses while performing services as an employee (business connection); 2) Employees must adequately account for these expenses within areasonable period (substantiation); and 3) Employees must return any excess allowance or advance within a reasonable period." This directly supports Option B, as all three elements are included in the IRS definition.
The IOFM APS Certification Program covers "Tax and Regulatory Compliance," including IRS regulations for T&E accountable plans. The curriculum's focus on "peer-tested best practices" and compliance with federal tax laws emphasizes the three IRS requirements, confirming that all three elements are essential.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Tax and Regulatory Compliance IRS: "An accountable plan must meet three requirements: 1) Employees must have paid or incurred expenses while performing services... 2) Employees must adequately account... 3) Employees must return any excess allowance."

 

질문 # 77
Each of the following are ways to expand the use of the P-card, EXCEPT:

• A. Issue AP a departmental card for making vendor payments
• B. Have the issuer identify more vendors that accept the card
• C. Eliminate spending limits on the card
• D. Expand the categories of purchases available for card use

정답：C

설명：
Expanding the use of procurement cards (P-cards) involves strategies to increase their adoption for business purchases while maintaining control and compliance. Issuing departmental cards for vendor payments (Option B), identifying more vendors that accept P-cards (Option C), and expanding purchase categories (Option D) are all effective methods to broaden P-card usage. However, eliminating spending limits (Option A) is not recommended, as it increases the risk of fraud, overspending, and non-compliance with internal controls.
The web source from SAP Concur explains: "To expand P-card usage, organizations can work with issuers to identify additional vendors, broaden eligible purchase categories, and issue cards to departments for specific payments... Maintaining spending limits is critical to ensure control and prevent misuse." This confirms that Options B, C, and D are valid strategies, while Option A is an exception due to the need for spending controls.
The IOFM APS Certification Program covers "Payments," including P-card program management. The curriculum's emphasis on "peer-tested best practices" supports controlled expansion of P-card use while reinforcing the importance of internal controls, ruling out eliminating spending limits.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Payments SAP Concur: "To expand P-card usage, organizations can work with issuers to identifyadditional vendors, broaden eligible purchase categories, and issue cards to departments"

 

질문 # 78
All of the following are areas in which accounts payable has a significant influence EXCEPT:

• A. Inventory turnover
• B. Cash management
• C. Financial statements
• D. Vendor relationships

정답：A

설명：
TheInternal Controlstopic in the IOFM APS Certification Program emphasizes the role of accounts payable (AP) in managing financial processes, ensuring compliance, and supporting organizational objectives. AP has a significant influence on several key areas, including vendor relationships (through timely payments and communication), cash management (by optimizing payment timing and methods), and financial statements (by ensuring accurate recording of liabilities and expenses). However, AP typically has minimal direct influence oninventory turnover, which is more closely tied to supply chain and inventory management functions.
* Option A (Inventory turnover): Inventory turnover measures how quickly a company sells and replaces its inventory. While AP processes payments for inventory purchases, it does not directly control inventory levels, purchasing decisions, or sales velocity, which are managed by procurement and sales teams. This is the correct answer, as it is the exception.
* Option B (Vendor relationships): AP directly influences vendor relationships by ensuring timely and accurate payments, resolving disputes, and maintaining vendor master file data. This is a core AP responsibility, so it is not the exception.
* Option C (Cash management): AP plays a critical role in cash management by scheduling payments to optimize cash flow, using electronic payments, and implementing positive pay to prevent fraud. This is a key AP function, so it is not the exception.
* Option D (Financial statements): AP impacts financial statements by recording invoices (affecting liabilities and expenses) and payments (affecting cash and liabilities). Accurate AP processes ensure reliable financial reporting, so this is not the exception.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlshighlights AP's role in
"supporting financial integrity through accurate transaction recording and cash flow management." It notes that AP professionals manage vendor payments and cash outflows, directly affecting vendor relationships, cash management, and financial statement accuracy. However, inventory turnover is described as a supply chain metric, outside AP's primary scope. The IOFM training video reinforces this by focusing on AP's responsibilities in payment processing and financial reporting, with no mention of inventory turnover as a direct AP function.

 

질문 # 79
Which of the following IRS documents addresses travel & entertainment (T&E) expenses?

• A. Notice 1009
• B. Advisory 972
• C. Form 1046
• D. Publication 463

정답：D

설명：
The Internal Revenue Service (IRS)Publication 463, titled "Travel, Gift, and Car Expenses," is the primary document that addresses travel and entertainment (T&E) expenses. It provides detailed guidance on what qualifies as deductible business travel, entertainment, and related expenses, including rules for substantiation, accountable plans, and per diem rates.
The web source from the IRS states: "Publication 463, Travel, Gift, and Car Expenses, explains what expenses are deductible, how to report them, and the rules for an accountable plan." This directly supports Option B. The other options are incorrect:
* Notice 1009 (A)does not exist in the context of T&E expenses.
* Advisory 972 (C)is not a recognized IRS document.
* Form 1046 (D)is not related to T&E; IRS forms like 1040 or 1099 are unrelated.
The IOFM APS Certification Program covers "Tax and Regulatory Compliance," including IRS guidelines for T&E expenses. The curriculum's focus on "peer-tested best practices" emphasizes familiarity with Publication 463 for compliance with T&E reporting requirements.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Tax and Regulatory Compliance IRS: "Publication 463, Travel, Gift, and Car Expenses, explains what expenses are deductible"

 

질문 # 80
Which of the following techniques is NOT recommended to help protect confidential data?

• A. When leaving your work area even briefly, lock your computer down
• B. When approached at your desk, turn off your monitor and turn papers face down
• C. Shred unneeded paper documents or put them in a secure disposal container
• D. Save reports to a portable USB drive and give that to the requestor instead of emailing them

정답：D

설명：
Protecting confidential data in accounts payable requires secure practices to prevent unauthorized access.
Locking your computer when leaving your work area (Option A), turning off your monitor and securing papers when approached (Option C), and shredding or securely disposing of unneeded documents (Option D) are recommended techniques to safeguard sensitive information. However, saving reports to a portable USB drive and giving it to a requestor (Option B) is not recommended, as USB drives are easily lost, stolen, or compromised, posing a significant security risk compared to secure email or file-sharing systems.
The web source from Esker states: "To protect confidential AP data, lock computers when unattended, secure physical documents, and use secure disposal methods. Avoid using portable devices like USB drives for data transfer due to security risks." This directly supports Options A, C, and D, while identifying Option B as an insecure practice.
The IOFM APS Certification Program covers "Internal Controls," including data security practices. The curriculum's emphasis on "peer-tested best practices" aligns with secure data handling, ruling out the use of USB drives for sensitive reports.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Internal Controls Esker: "To protect confidential AP data, lock computers when unattended, secure physical documents...
Avoid using portable devices like USB drives"

 

질문 # 81
......

어떻게IOFM인증APS시험을 패스하느냐 에는 여러 가지 방법이 있습니다. 하지만 여러분의 선택에 따라 보장도 또한 틀립니다. 우리Fast2test 에서는 아주 완벽한 학습가이드를 제공하며,IOFM인증APS시험은 아주 간편하게 패스하실 수 있습니다. Fast2test에서 제공되는 문제와 답은 모두 실제IOFM인증APS시험에서나 오는 문제들입니다. 일종의 기출문제입니다.때문에 우리Fast2test덤프의 보장 도와 정확도는 안심하셔도 좋습니다.무조건IOFM인증APS시험을 통과하게 만듭니다.우리Fast2test또한 끈임 없는 덤프갱신으로 페펙트한IOFM인증APS시험자료를 여러분들한테 선사하겠습니다.

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IOFM APS시험대비 최신 덤프자료 패스할확율은 아주 낮습니다, IOFM APS시험대비 최신 덤프자료 IT업계에 종사하는 분이 점점 많아지고 있는 지금 IT인증자격증은 필수품으로 되었습니다, Fast2test APS인기공부자료는 고객님들의 시험부담을 덜어드리기 위해 가벼운 가격으로 덤프를 제공해드립니다, Fast2test APS인기공부자료 는 인증시험에 참가하는 분들한테 편리를 제공하는 사이트이며,여러분들이 시험패스에 도움을 줄 수 있는 사이트입니다, 퍼펙트한 자료만이 APS최신시험에서 성공할수 있는 조건입니다.

여러모로 부담스럽지 않은 만남이라 다행이었다, 너 그것도 이리 가져와, 패스할확율은 아주 낮습니APS다, IT업계에 종사하는 분이 점점 많아지고 있는 지금 IT인증자격증은 필수품으로 되었습니다, Fast2test는 고객님들의 시험부담을 덜어드리기 위해 가벼운 가격으로 덤프를 제공해드립니다.

시험대비 APS시험대비 최신 덤프자료 최신버전 덤프데모문제 다운받기

Fast2test 는 인증시험에 참가하는 분들한테 편리를 제공하는 사이트이며,여러분들이 시험패스에 도움을 줄 수 있는 사이트입니다, 퍼펙트한 자료만이 APS최신시험에서 성공할수 있는 조건입니다.

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