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APS인기자격증덤프공부문제, APS인기덤프문제

IOFM APS시험이 정말 어렵다는 말을 많이 들으신 만큼 저희 Pass4Test는IOFM APS덤프만 있으면IOFM APS시험이 정말 쉬워진다고 전해드리고 싶습니다. IOFM APS덤프로 시험패스하고 자격증 한방에 따보세요. 자격증 많이 취득하면 더욱 여유롭게 직장생활을 즐길수 있습니다.

Pass4Test는 몇년간 최고급 덤프품질로 IT인증덤프제공사이트중에서 손꼽히는 자리에 오게 되었습니다. IOFM APS 덤프는 많은 덤프들중에서 구매하는 분이 많은 인기덤프입니다. IOFM APS시험준비중이신 분이시라면IOFM APS한번 믿고 시험에 도전해보세요. 좋은 성적으로 시험패스하여 자격증 취득할것입니다.

>> APS인기자격증 덤프공부문제 <<

APS인기덤프문제 & APS최고품질 덤프샘플문제

APS시험은 영어로 출제되는 만큼 시험난이도가 높다고 볼수 있습니다.하지만 APS덤프만 있다면 아무리 어려운 시험도 쉬워집니다. 오르지 못할 산도 정복할수 있는게 APS덤프의 우점입니다.APS덤프로 시험을 패스하여 자격증을 취득하시면 굳게 닫혔던 취업문도 자신있게 두드릴수 있습니다. APS덤프를 구매하시고 공부하시면 밝은 미래를 예약한것과 같습니다.

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

질문 # 76
To minimize fraud risk before adding a new vendor to the master vendor file, you should do which of the following? I. Check the vendor against government sanction lists; II. See if the vendor's address matches any of the organization's locations; III. Verify the vendor's business registration.

A. II only
B. I and II only
C. I only
D. I, II, and III

정답：D

설명：
TheVendor Master Filetopic in the APS Certification Program emphasizes robust vendor validation to minimize fraud risk. Key practices include checking sanction lists, verifying addresses against internal locations to detect insider fraud, and confirming business registration to ensure legitimacy. All three actions (I, II, III) are standard fraud prevention measures.
* Item I (Check the vendor against government sanction lists): Essential to ensure compliance with regulations (e.g., OFAC) and avoid payments to sanctioned entities.
* Item II (See if the vendor's address matches any of the organization's locations): Critical to detect potential insider fraud, where employees create fake vendors using company addresses.
* Item III (Verify the vendor's business registration): Necessary to confirm the vendor is a legitimate, registered business, reducing the risk of payments to fraudulent entities.
* Option A (I only): Incorrect, as Items II and III are also essential.
* Option B (I, II, and III): Correct, as all three are key fraud prevention practices.
* Option C (II only): Incorrect, as Items I and III are also essential.
* Option D (I and II only): Incorrect, as Item III is also essential.
Reference to IOFM APS Documents: The APS e-textbook underVendor Master Filestates, "To minimize fraud, verify new vendors by checking sanction lists, ensuring addresses don't match internal locations, and confirming business registration." The training video emphasizes, "Sanction checks, address verification, and business registration are critical to prevent fraudulent vendor setups."

질문 # 77
The accounting term "accrued expenses" represents which of the following?

A. Forecasted expenses for which an invoice has not been received in the current period
B. Pre-paid expenses that were paid with petty cash
C. Incurred expenses that have not been posted in the current period
D. Planned expenditures that have not been incurred in the current period

정답：C

설명：
ThePaymentstopic in the APS Certification Program covers accounting concepts like accrued expenses, which are critical for accurate financial reporting.Accrued expensesare expenses that have been incurred (i.e., the organization has received goods or services) but have not yet been paid or recorded (posted) in the accounts payable system, often because an invoice has not been received by the period's end. These are recognized to match expenses with the period they relate to, per accrual accounting principles.
* Option A (Forecasted expenses for which an invoice has not been received): Incorrect, as accrued expenses are not forecasted (estimated future costs); they are actual expenses already incurred.
* Option B (Planned expenditures that have not been incurred): Incorrect, as planned but unincurred expenditures are not recognized in accounting until incurred.
* Option C (Incurred expenses that have not been posted in the current period): Correct. Accrued expenses are costs incurred (e.g., utilities used) but not yet recorded or paid, oftendue to a missing invoice, and are accrued to ensure accurate period-end reporting.
* Option D (Pre-paid expenses that were paid with petty cash): Incorrect, as pre-paid expenses are paid in advance and recorded as assets, not accrued expenses, which are unpaid liabilities.
Reference to IOFM APS Documents: The APS e-textbook underPaymentsdefines accrued expenses as
"expenses incurred in the current period but not yet posted or paid, often recorded at period-end to reflect true financial obligations." The training video provides examples, such as accruing wages or utilities when invoices are delayed, emphasizing the importance of accrual accounting for financial accuracy.

질문 # 78
The acronym "VAT" stands for:

A. Value added tax
B. Value assessed tax
C. Variable added tax
D. Variable assessed tax

정답：A

설명：
TheTax and Regulatory Compliancetopic in the APS Certification Program covers value-added tax (VAT), a consumption tax levied on the value added at each stage of production or distribution, common in many countries (e.g., EU, Canada). The acronymVATstands forValue Added Tax, a standard term in tax compliance.
* Option A (Value assessed tax): Incorrect. This is not a recognized term in tax regulations.
* Option B (Variable added tax): Incorrect. The term does not reflect the concept of value added at production stages.
* Option C (Variable assessed tax): Incorrect. This is not a standard tax term.
* Option D (Value added tax): Correct. VAT is universally known as Value Added Tax, as defined by tax authorities and IOFM materials.
Reference to IOFM APS Documents: The APS e-textbook underTax and Regulatory Compliancedefines VAT as "Value Added Tax, a tax on the value added at each stage of goods or services production." The training video explains, "VAT, or Value Added Tax, is a key compliance area for AP in international transactions, requiring accurate invoicing and reporting."

질문 # 79
Which of the following statements best describes the meaning of data integrity?

A. The data has been tested for accuracy
B. The data was encrypted using an algorithm
C. The data has not been altered
D. The data comes with a digital signature

정답：C

설명：
Data integrity refers to the assurance that data remains accurate, complete, and unaltered throughout its lifecycle, whether during storage, processing, or transmission. It ensures that data is free from unauthorized modifications or corruption. While testing for accuracy (Option D) is related, data integrity specifically focuses on preventing unauthorized changes (Option A). A digital signature (Option B) or encryption (Option C) are security measures that may support data integrity but do not define it.
The web source from Corcentric states: "Data integrity means that data remains unaltered and consistent, ensuring it is free from unauthorized modifications or errors." This directly supports Option A.
The IOFM APS Certification Program covers "Internal Controls," including data security and integrity in AP processes. The curriculum's focus on "peer-tested best practices" aligns with the definition of data integrity as preventing unauthorized alterations.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Internal Controls Corcentric: "Data integrity means that data remains unaltered and consistent"

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

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

정답：C

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
......

비스를 제공해드려 아무런 걱정없이 APS시험에 도전하도록 힘이 되어드립니다. Pass4Test덤프를 사용하여 시험에서 통과하신 분이 전해주신 희소식이 Pass4Test 덤프품질을 증명해드립니다.

APS인기덤프문제: https://www.pass4test.net/APS.html

APS덤프품질에 믿음이 생기지 않는다면 저희 사이트에서 APS덤프 무료샘플을 다운받으셔서 덤프품질을 검증해보시면 됩니다, IOFM APS인기자격증 덤프공부문제 퍼펙트한 구매전과 구매후 서비스, APS시험은 영어로 출제되는만큼 시험난이도가 많이 높습니다.하지만 Pass4Test의 APS덤프만 있다면 아무리 어려운 시험도 쉬워집니다, IOFM APS인기자격증 덤프공부문제 하지만 이렇게 중요한 시험이라고 많은 시간과 정력을 낭비할필요는 없습니다, 만일IOFM APS인증시험을 첫 번째 시도에서 실패를 한다면 IOFM APS덤프비용 전액을 환불 할 것입니다.

이 녀석이 정말 너 걱정돼서 그러는 것 같아, 안 그래도 잔뜩 밉보여있는데, 점수 따려면 뭔 짓을 못해요, APS덤프품질에 믿음이 생기지 않는다면 저희 사이트에서 APS덤프 무료샘플을 다운받으셔서 덤프품질을 검증해보시면 됩니다.

APS인기자격증 덤프공부문제 기출문제

퍼펙트한 구매전과 구매후 서비스, APS시험은 영어로 출제되는만큼 시험난이도가 많이 높습니다.하지만 Pass4Test의 APS덤프만 있다면 아무리 어려운 시험도 쉬워집니다, 하지만 이렇게 중요한 시험이라고 많은 시간과 정력을 낭비할필요는 없습니다.

만일IOFM APS인증시험을 첫 번째 시도에서 실패를 한다면 IOFM APS덤프비용 전액을 환불 할 것입니다.