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L4M7日本語版参考書 & L4M7受験対策解説集

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L4M7日本語版参考書 & L4M7受験対策解説集

Posted at 5 day before      View：13 | Replies：2        Print      Only Author   [Copy Link] 1#
P.S.It-PassportsがGoogle Driveで共有している無料の2026 CIPS L4M7ダンプ：https://drive.google.com/open?id=1uhxRKfZuPvO4V9uuiLHDQo9cO4zRxU9C
テストの準備に多くの時間を費やし、それでも何度も失敗するのは馬鹿げていますか？ 一部の受験者は、CIPS L4M7試験ダンプ問題で簡単に試験に合格しますか？ 試験に合格し、認定を取得することが目標である場合、L4M7試験ダンプは、目標を簡単に達成するのに役立ちます。選択してみませんか？ L4M7試験ダンプ問題を含むテストの前にわずか数十のお金と20〜35時間の有効な準備で、確実に試験をクリアできます。 では、なぜあなたは無駄な努力をするのに多くの時間を無駄にしているのですか？
当社はIt-Passports、世界中のL4M7試験トレントコンパイル部門の販売およびアフターサービスを提供する多国籍企業です。 さらに、当社はこの分野で一流の企業になりました。そのため、関連するL4M7認定を取得するために試験の準備をしている場合、当社がまとめたL4M7のCIPS試験問題はあなたの堅実なものです。 選択。 当社の世界中のすべての従業員は、お客様がL4M7試験に合格するための電子的なL4M7試験トレントの最高のグローバルサプライヤになるという共通の使命の下でCIPS Whole Life Asset Management運営されています。
L4M7試験の準備方法｜高品質なL4M7日本語版参考書試験｜素敵なCIPS Whole Life Asset Management受験対策解説集L4M7学習ガイドは多くの利点を高め、購入する価値があります。購入する前に、L4M7試験トレントを無料でダウンロードして試用できます。CIPS製品を購入したら、すぐにL4M7学習資料をダウンロードできます。 5〜10分以内に製品を郵送します。古いクライアントには無料のアップデートと割引を提供します。 L4M7試験の教材は高い合格率を高めます。 L4M7の学習準備には時間と労力がほとんどかからず、主に仕事やその他の重要なことに専念できます。
CIPS Whole Life Asset Management 認定 L4M7 試験問題 (Q59-Q64):質問 # 59
Wasteland Inc. is a company that is trying to become a more sustainableorganisation. It has adopted the triple bottom line principles to ensure that its actions do not harm future generations. Which of the following is one of the pillars of sustainabillty used in this framework?
  • A. Planet
  • B. Performance
  • C. Palletisation
  • D. Procurement
正解：A

質問 # 60
When accounting for the disposal of fixed assets, the gain or loss on disposal is equal to...?
  • A. The difference between resale price and the cost or valuation plus depreciation up to the beginning of the year in which disposal took place
  • B. The difference between resale price and the cost of that asset
  • C. The difference between resale price and the cost of the asset less depreciation up to the beginning of the year in which disposal took place
  • D. The difference between resale price and the cost or valuation less accumulated depre-ciation up to the date of disposal
正解：C
解説：
Fixed assets may be sold anytime during their useful life. This gives rise to the need to derecognize the asset from balance sheet and recognize any resulting gain or loss in the income statement.
The accounting for disposal of fixed assets can be summarized as follows:
- Record cash receive or the receivable created from the sale:
Debit Cash/Receivable
- Remove the asset from the balance sheet
Credit Fixed Asset (Net Book Value)
- Recognize the resulting gain or loss
Debit/Credit Gain or Loss (Income Statement)
Example
ABC LTD purchased a machine for $2000 on 1st January 2001 which had a useful life of 5 years and an estimated residual value of $500. The machine was being depreciated on straight line basis. However, ABC LTD decided to sell the asset on1 January 2003 for $1500 in order to raise cash for the purchase of a new machine.
The disposal of the fixed asset will be recorded as follows:
Record cash received or the receivable arising from the sale:
Debit Cash $1,500
Remove the asset from the balance sheet
As a fixed asset is recognized in the balance sheet at the Net Book Value (i.e. Cost less Accumulated Depreciation), the machine will be removed from the accounts of ABC LTD in two parts:
First, the Machine Cost must be removed by crediting the ledger:
Credit Machine Cost $2,500
Second, the Accumulated Depreciation in respect of the machine must be removed by debiting the ledger:
Debit Accumalated Depreciation $600*
*Accumulated Depreciation: (2000 - 500)/5 x 2 Years
The combined effect of the above two transactions would be to remove the machine's net book value of $1400 (2000 - 600) from the balance sheet.
Recognize the resulting gain or loss on the sale of machine
ABC LTD received $1500 for an asset with a balance sheet worth of $1400. It therefore earned a gain of
$100. The gain will be recorded as follows:
Credit Gain on Disposal $100

質問 # 61
A manufacturer aims at increasing the service levels to 99% from 97% through expanding the safety stock.
Safety stock can be used to accommodate which of the following?
1. Variability of stock turn
2. Variability of holding costs
3. Variability of demand
4. Variability of lead time
  • A. 2 and 4 only
  • B. 1 and 2 only
  • C. 1 and 3 only
  • D. 3 and 4 only
正解：D
解説：
Safety stock is also known as buffer stock. As this name suggests, this type of stock provides some kind of
'buffer', which means safety stock will help the business to reduce the shocks induced by volatile demand or disruption on the supply chain. In other words, safety stock will reduces the probability of stockouts. The following graph would explain the reason why an organisation should have safety stock:
Chart, histogram Description automatically generated

Figure 1: Safety stock graph
As it is only the buffer against uncertainty, safety stock level should be equal to the deviation of demand or replenishment time. Safety stock should be able to accommodate variance of demand and variance of lead time.

質問 # 62
The term triple bottom line refers to a method for organizations to measure performance in three ways. Which of the following describe the triple bottom line? Select THREE that apply.
* Economic sustainability
* Market sustainability
* Quality sustainability
* Environmental sustainability
* Technological sustainability
* Social sustainability
  • A. 3, 5, and 6
  • B. 1, 3, and 5
  • C. 2, 4, and 5
  • D. 1, 4, and 6
正解：D
解説：
The triple bottom line (TBL) framework evaluates organizational performance based on:
* Economic sustainability: Focusing on financial stability and profitability.
* Environmental sustainability: Ensuring that business activities minimize negative ecological impacts.
* Social sustainability: Committing to ethical practices and community well-being.
TBL aligns with whole-life asset management principles by incorporating sustainability into asset use and disposal, ensuring long-term organizational value beyond just financial metrics.

質問 # 63
A hospital is purchasing a new software product that will advise nurses when to give medications to hospitalised patients. This is a mobile application that will be used on tablets carried by the nurses. The software is being developed and tested by a company that specialises in mobile medical applications. This software will interface with existing hospital software that orders the medications from the pharmacy. Which acceptance test activity will be required to check whether the new software integrates well with current IT system?
  • A. Dry running
  • B. Compatibility testing
  • C. Stress testing
  • D. Health and safety testing
正解：B
解説：
In the scenario, one of the requirements for the new software is that the new one will interface with current system. Compatibility testing would be the most appropriate test here.
There are also other acceptance tests that are mentioned in L4M7 study guide:
- Health and safety test aims at establishing new health and safety routines, providing guidance notices and documentation and ensuring designed-in safety in operation.
- Stress testing (sometimes called torture testing) is a form of deliberately intense or thorough testing used to determine the stability of a given system, critical infrastructure or entity. It involves testing beyond normal operational capacity, often to a breaking point, in order to observe the results.
- A dry run (or a practice run) is a testing process where the effects of a possible failure are inten-tionally mitigated. For example, an aerospace company may conduct a "dry run" test of a jet's new pilot ejection seat while the jet is parked on the ground, rather than while it is in flight.
The usage of "dry run" in acceptance procedures (for example in the so-called FAT = factory ac-ceptance testing) is meant as following: the factory - which is a subcontractor - must perform a complete test of the system it has to deliver before the actual acceptance by customer.
Reference:
LO 3, AC 3.1

質問 # 64
......
CIPSの認証資格は最近ますます人気になっていますね。国際的に認可された資格として、CIPSの認定試験を受ける人も多くなっています。その中で、L4M7認定試験は最も重要な一つです。では、この試験に合格するためにどのように試験の準備をしているのですか。がむしゃらに試験に関連する知識を勉強しているのですか。それとも、効率が良い試験L4M7参考書を使っているのですか。
L4M7受験対策解説集: https://www.it-passports.com/L4M7.html
L4M7受験対策解説集 - CIPS Whole Life Asset Management最新練習問題は試験の重要なポイントがあるだけでなく、テストの変更と更新も含まれます、L4M7 Exam Braindumpsは、試験に合格する手を差し伸べます、CIPS L4M7試験問題集を購買してから、一年間の無料更新を楽しみにしています、CIPS L4M7日本語版参考書 間違いなく、正しい選択を諦める理由がありませんか、すべてのL4M7受験対策解説集 - CIPS Whole Life Asset Management勉強資料は権威的な専門家より編集されました、CIPS L4M7日本語版参考書 携帯がたやすくてどこでも、いつでも勉強したければ可能になります、It-PassportsのL4M7試験資料にあるこれらの重要な知識ポイントは簡単に試験問題が理解されて、あなたのCIPS試験に合格することに約立ちます。
二頭とも夢中だったせいか、それとも俺があまりにも放心状L4M7日本語対策態だったせいで物音ひとつ立たなかったせいか、気づかれることはなく、やがて二頭は同時に果て、馴染みある雄の匂いがあたりに広がっていった、あっ、それだけじゃ 俺も滝なL4M7資格認定んて見たことないからよくわからんな ですけど、きっとあんな感じだと思います それがちょっとじゃないんですよ。
試験の準備方法-検証するL4M7日本語版参考書試験-高品質なL4M7受験対策解説集CIPS Whole Life Asset Management最新練習問題は試験の重要なポイントがあるだけでなく、テストの変更と更新も含まれます、L4M7 Exam Braindumpsは、試験に合格する手を差し伸べます、CIPS L4M7試験問題集を購買してから、一年間の無料更新を楽しみにしています。
間違いなく、正しい選択を諦める理由がありL4M7ませんか、すべてのCIPS Whole Life Asset Management勉強資料は権威的な専門家より編集されました。
無料でクラウドストレージから最新のIt-Passports L4M7 PDFダンプをダウンロードする：https://drive.google.com/open?id=1uhxRKfZuPvO4V9uuiLHDQo9cO4zRxU9C
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Posted at 3 day before        Only Author  2#
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Posted at yesterday 17:29        Only Author  3#
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