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C-THR82-2405 Exam Simulator
  • Exam Code: C-THR82-2405
  • Exam Name: SAP Certified Associate - Implementation Consultant - SAP SuccessFactors Performance and Goals
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NEW QUESTION: 1
Which of the following is a generally accepted accounting principle that illustrates the practice of
conservatism during a particular reporting period?
A. Capitalization of research and development costs.
B. Reporting inventory at the lower of cost or market value.
C. Reporting investments with appreciated market values at market value.
D. Accrual of a contingency deemed to be reasonably possible.
Answer: B
Explanation:
Choice "d" is correct. The rule of conservatism states that revenues and gains should be recognized when
the earnings process is complete, but that expenses and losses should be expensed immediately.
Reporting inventory at the lower of cost or market requires the recording of a loss on inventory when
market is lower than cost in the period the loss is sustained, rather than when the inventory is sold,
consistent with the rule of conservatism. Choice "a" is incorrect. Because the future benefits of R&D costs
are questionable, these cost should be expensed immediately, consistent with the rule of conservatism
and the matching principle. Choice "b" is incorrect. The rule of conservatism only requires the accrual of
"probable" losses. The accrual of a reasonably possible loss is not required and the accrual of any
contingent gain, whether probable, reasonably possible, or remote, is prohibited. Choice "c" is incorrect.
The reporting of marketable securities with appreciated values at market value requires the recording of a
gain on the asset before the gain is realized. This contradicts the rule of conservatism, but is allowed
because fair value is a more relevant measure of the value of marketable securities.

NEW QUESTION: 2
In which of the following methods of resolving conflict will the conflict typically reappear again in another form?
A. Compromising
B. Smoothing
C. Confronting
D. Collaborating
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Smoothing emphasizes areas of agreement while avoiding points of disagreement. It tends to keep peace only in the short term.

NEW QUESTION: 3
プロジェクトマネージャーは、直ちに始まらなければならない新しいプロジェクトに割り当てられる。 プロジェクトの正式または承認済みの文書は作成されていません。 プロジェクトマネージャは、プロジェクトの役割を特定し、ビジネスニーズを正当化し、プロジェクトスコープの境界を特定する必要があります。
プロジェクトマネージャは次のどの文書を作成するべきであるか?
A. Project charter
B. Business case
C. Project management plan
D. Scope statement
Answer: A
Explanation:
References:
Kim Heldman, CompTIA Project+ Study Guide, 2nd Edition, Sybex, Indianapolis, 2017, p. 107

NEW QUESTION: 4
Azure Cloud Shellを使用してAzureを管理する必要があります。
どのAzureポータルアイコンを選択しますか?回答するには、回答領域で適切なアイコンを選択します。

Answer:
Explanation:



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