Exam Code: CPTD
Exam Name: The Certified Professional in Talent Development
Version: V13.25
Q & A: 72 Questions and Answers
CPTD Free Demo download
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NEW QUESTION: 1
In this situation, the net earnings credit amount for the month would show:
A. a deficiency of $1,725.
B. an excess of $2,100.
C. an excess of $1,425.
D. an excess of $1,850.
Answer: C
NEW QUESTION: 2
If an accounting change has no material effect on the financial statements in the current year, but the
change is reasonably certain to have a material effect in later years, the change should be:
A. Disclosed in the notes to the financial statements of the current year.
B. Disclosed in the notes to the financial statements and referred to in the auditor's report for the current
year.
C. Treated as a consistency modification in the auditor's report for the current year.
D. Treated as a subsequent event.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If an accounting change does not have a material effect on the FS of the current
year, it will be disclosed in the notes to the FS for the current year, but no modification of the auditor's
report is necessary.
Choices "A" and "C" are incorrect. If the change in accounting principle were material for the current year,
it would be treated as a consistency modification in the auditor's report for the current year. Since there is
no material effect in the current year, no modification to the auditor's report is required.
Choice "D" is incorrect. A change in accounting principle is not a "subsequent event."
NEW QUESTION: 3
Which options of VLANs IDs are in extended range? (Choose three.)
A. 0
B. 1
C. 2
D. 3
E. 4
F. 5
Answer: A,C,E
NEW QUESTION: 4
Ihr Unternehmen verwendet derzeit interne Nummernkreise für Dokumente. Sie führen Ihr System in einem neuen Land ein. In diesem Land ist es gesetzlich vorgeschrieben, eine externe Belegnummerierung auf Lieferantenrechnungen zu haben (derzeit Belegart KR). Sie haben die Nummernkreise vom vorhandenen Buchungskreis in den neuen Buchungskreis kopiert. Welche Customizing-Einstellungen müssen Sie vornehmen, um diese Anforderung zu erfüllen und die vorhandene Systemkonfiguration nur minimal zu beeinflussen?
A. Markieren Sie einen neuen Belegnummernbereich als extern und ordnen Sie ihn der Belegart KR zu.
B. Erstellen Sie einen neuen externen Dokumenttyp und weisen Sie dem neuen Dokumenttyp den Nummernkreis 51 zu.
C. Erstellen Sie einen neuen Dokumenttyp und ein neues externes Nummernkreisintervall als extern. Ordnen Sie den neuen Nummernkreis dem neuen Dokumenttyp zu.
D. Markieren Sie das vorhandene Nummernkreisintervall 51 für den neuen Buchungskreis als extern.
Answer: D
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