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[General] APS Trainingsunterlagen & APS PDF

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【General】 APS Trainingsunterlagen & APS PDF

Posted at yesterday 22:16      View：6 | Replies：0        Print      Only Author   [Copy Link] 1#
P.S. Kostenlose 2026 IOFM APS Prüfungsfragen sind auf Google Drive freigegeben von ZertSoft verfügbar: https://drive.google.com/open?id=1DPtfNRjDnr9QjT72OQFAH8pnQA39Y6be
Unser ZertSoft bietet erstklassige Informationsressourcen zur IT-Zertifizierung. In ZertSoft können Sie die Lernhilfe sowie Lernmaterialien finden. Die Fragenkataloge zur IOFM APS Prüfung von ZertSoft werden von den IT-Fachleuten langfristig nach ihren Erfahrungen und Kenntnissen bearbeitet. Unsere Fragenkataloge haben eine hohe Genauigkeit und starke Logik. Benutzen Sie beruhigt unsere Fragenkataloge zur IOFM APS Zertifizierung von ZertSoft. Sie können sich ganz gut auf Ihre APS Prüfung vorbereiten.
Die IOFM APS Zertifizierungsprüfung ist eine sehr populäre Prüfung. Obwohl es sehr schwierig zu bestehen ist, können Sie diese Prüfung leichter bestehen, wenn Sie die richtige Methode finden. Und Wir ZertSoft sind Ihre beste Wahl. Mit der 100%-Hitrate Prüfungsunterlagen von ZertSoft können Sie alle Probleme in der IOFM APS Zertifizierungsprüfung auslösen. Wenn Sie die Prüfungsfragen und Testantworten ernst lernen, gibt es keine Probleme für Sie. Und nach dem Kauf können Sie einjährigen kostlosen Aktualisierungsservice bekommen. (innerhalb einem Jahr) Sie können über die gewünschten IOFM APS Schulungsunterlagen beherrschen, wenn Sie auf jeden Fall die neueste Version bekommen. Probieren Sie sofort, bitte.
Die neuesten APS echte Prüfungsfragen, IOFM APS originale fragenVielleicht haben Sie auch andere ähnliche Trainingsinstrumente für die IOFM APS Zertifizierungsprüfung auf anderen Websites gesehen. Aber unser ZertSoft stellt eine wichtige Position im Bereich der IT-Zertifizierungsprüfung dar. Mit den wissenschaftlichen Materialien von ZertSoft garantieren wir Ihnen , die APS Prüfung 100% zu bestehen. Mit ZertSoft wird sich Ihre Karriere ändern. Sie können sich erfolgreich in der IT-Branche befördert werden. Wenn Sie ZertSoft wählen, wissen Sie schon, dass Sie sich schon gut auf die IOFM APS Zertifizierungsprüfung vorbereitet haben. Wir werden Ihnen nicht nur dabei helfen, die Prüfung erfolgreich zu bestehen, sondern auch Ihnen einen einjährigen Update-Service kostenlos bieten.
IOFM Accredited Payables Specialist (APS) Certification Exam APS Prüfungsfragen mit Lösungen (Q26-Q31):26. Frage
Regarding documents required to complete a three-way match, which is typically the most difficult to obtain in a timely manner?
  • A. Receiving report
  • B. E-invoice
  • C. Expense report
  • D. P-card statement
Antwort: A
Begründung:
The three-way match is a critical accounts payable process that involves cross-referencing three documents:
the purchase order (PO), the supplier invoice, and the receiving report (or goodsreceived note/delivery receipt). This process ensures that payments are made only for goods or services that were ordered and delivered, preventing errors and fraud. The question asks which document is typically the most difficult to obtain in a timely manner.
The receiving report is often the most challenging to obtain promptly because it depends on the physical or logistical confirmation of goods or services delivered, which involves coordination with receiving or inventory departments outside the accounts payable team's direct control. Delays can occur due to manual processes, incomplete deliveries, or discrepancies in the quantity or quality of goods received, requiring additional verification. In contrast, the e-invoice is typically provided directly by the supplier, and the purchase order is an internal document generated by the purchasing department, both of which are generally more readily available. P-card statements and expense reports are not standard components of the three-way match, as they relate to different processes (procurement card transactions and employee reimbursements, respectively).
The source from NetSuite explains: "Three-way matching is an AP process used to verify a supplier invoice by checking it against its corresponding purchase order and order receipt. It reduces the chances of fraudulent invoices going undetected and, worse, being paid... A delivery receipt, or a receiving report, which confirms that the purchase was delivered, either in part or in full". Additionally, the Ramp source notes: "Goods received note (GRN): Proof of what was delivered," highlighting that this document requires verification from the receiving department, which can introduce delays.
No direct IOFM APS study guide extract specifically addresses the timeliness of obtaining the receiving report, but the general emphasis in IOFM materials on the importance of internal controls and process efficiency in the three-way match supports the conclusion that the receiving report's dependency on external departments makes it the most difficult to obtain promptly. The IOFM APS Certification Program covers
"Invoices" and "Internal Controls," which include best practices for managing the three-way match process, as noted in the IOFM course description: "Review peer-tested best practices for each phase of the payment process - from receipt of invoice, through processing and payment".
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Invoices and Internal Controls NetSuite: "Three-way matching is an AP process used to verify a supplier invoice by checking it against its corresponding purchase order and order receipt" Ramp: "3-way matching-a process that cross-checks purchase orders (POs), goods received notes (GRNs), and invoices"

27. Frage
Evaluated Receipt Settlement (ERS) requires which of the following?
  • A. Receipt and Invoice
  • B. PO and Receipt
  • C. PO, Receipt, and Invoice
  • D. PO and Invoice
Antwort: B
Begründung:
Evaluated Receipt Settlement (ERS) is a payment process that eliminates the need for a supplier invoice by triggering payments based on the purchase order (PO) and receiving documents (e.g., goods received note or delivery receipt). The PO establishes the agreed-upon terms, quantities, and prices, while the receipt confirms the actual delivery of goods or services. This allows payments to be processed without an invoice, streamlining the accounts payable process.
The web source from Esker states: "Evaluated Receipt Settlement (ERS) is a procedure for paying suppliers without requiring a paper invoice from the supplier... Payments are triggered by the receipt of goods or services against a purchase order." The Corcentric source further clarifies: "ERS requires only the purchase order and receiving documents to initiate payment, eliminating the need for an invoice." This directly supports Option B (PO and Receipt), as these are the two critical documents for ERS. Options A, C, and D are incorrect because they include the invoice, which is not required in ERS.
The IOFM APS Certification Program covers "Payments," including ERS as an efficient payment method.
The curriculum's focus on "peer-tested best practices for each phase of the payment process" aligns with the industry standard that ERS relies on the PO and receipt.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Payments Esker: "Evaluated Receipt Settlement (ERS) is a procedure for paying suppliers without requiring a paper invoice" Corcentric: "ERS requires only the purchase order and receiving documents to initiate payment"

28. Frage
Fixed assets include which of the following? I. Accounts receivable; II. Furniture and fixtures; III. Inventory.
  • A. I and II only
  • B. II only
  • C. I and III only
  • D. I, II, and III
Antwort: B
Begründung:
ThePaymentstopic in the APS Certification Program includes understanding the types of accounts involved in AP transactions, such as assets, liabilities, and expenses. Fixed assets are long-term, tangible assets used in business operations, such as furniture and fixtures, which are not intended for sale. Accounts receivable and inventory, however, are not fixed assets; they are current assets, as they are expected to be converted to cash within a year.
* Item I (Accounts receivable): Accounts receivable represent money owed to the organization by customers for goods or services sold. They are classified ascurrent assets, not fixed assets, because they are short-term and liquid. This item is not a fixed asset.
* Item II (Furniture and fixtures): Furniture and fixtures (e.g., desks, chairs, office equipment) are tangible, long-term assets used in business operations. They are classified asfixed assetsbecause they have a useful life exceeding one year and are not intended for sale. This item is a fixed asset.
* Item III (Inventory): Inventory consists of goods held for sale or use in production. It is classified as a current assetbecause it is expected to be sold or used within a year. This item is not a fixed asset.
* Option A (I, II, and III): Incorrect, as only II is a fixed asset; I and III are current assets.
* Option B (I and II only): Incorrect, as I (accounts receivable) is not a fixed asset.
* Option C (II only): Correct, as furniture and fixtures (II) are the only fixed asset among the options.
* Option D (I and III only): Incorrect, as neither I (accounts receivable) nor III (inventory) are fixed assets.
Reference to IOFM APS Documents: The APS e-textbook underPaymentscovers basic accounting principles, including the classification of assets. It defines fixed assets as "tangible assets with a useful life of more than one year, such as furniture, fixtures, and equipment, used in business operations." The text distinguishes fixed assets from current assets like accounts receivable and inventory, which are "expected to be converted to cash or used within a year." The training video reinforces this by discussing how AP processes payments for fixed assets (e.g., capital expenditures) versus current assets (e.g., inventory purchases).

29. Frage
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. Incurred expenses that have not been posted in the current period
  • C. Planned expenditures that have not been incurred in the current period
  • D. Pre-paid expenses that were paid with petty cash
Antwort: B
Begründung:
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.

30. Frage
The well-publicized business scandals that occurred in the early 2000s, particularly in the U.S., resulted in legislation that protects which class of employees?
  • A. Hourly employees
  • B. Whistleblowers
  • C. Executives
  • D. Auditors
Antwort: B
Begründung:
TheTax and Regulatory Compliancetopic in the APS Certification Program covers the Sarbanes-Oxley Act (SOX), enacted in response to corporate scandals like Enron and WorldCom in the early 2000s. A key provision of SOX is the protection ofwhistleblowers-employees who report fraudulent or illegal activities within their organization. Section 806 of SOX safeguards whistleblowers from retaliation, such as termination or discrimination, encouraging them to expose financial misconduct.
* Option A (Executives): SOX holds executives accountable (e.g., through CEO/CFO certifications under Section 302), but it does not specifically protect them. This option is incorrect.
* Option B (Whistleblowers): Correct. SOX's whistleblower protections ensure employees who report fraud or violations are shielded from retaliation, addressing the chilling effect seen in scandals like Enron.
* Option C (Auditors): While SOX strengthens auditor independence (e.g., via the Public Company Accounting Oversight Board), it does not classify auditors as a protected employee class. This option is incorrect.
* Option D (Hourly employees): SOX protections apply to all employees who report misconduct, not specifically hourly employees. Whistleblowers, regardless of role, are the protected class. This option is incorrect.
Reference to IOFM APS Documents: The APS e-textbook underTax and Regulatory Compliancestates,
"The Sarbanes-Oxley Act, enacted after scandals like Enron, includes Section 806 to protect whistleblowers from retaliation when reporting financial misconduct." The training video emphasizes SOX's role in encouraging transparency, noting that "whistleblower protections ensure employees can safely report violations, strengthening internal controls."

31. Frage
......
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