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[Hardware] 100% Pass Professional ACFE - CFE-Financial-Transactions-and-Fraud-Schemes Pass

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【Hardware】 100% Pass Professional ACFE - CFE-Financial-Transactions-and-Fraud-Schemes Pass

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ACFE CFE-Financial-Transactions-and-Fraud-Schemes Certification Exam is designed to test the knowledge and skills of individuals who want to become Certified Fraud Examiners (CFE) in the area of financial transactions and fraud schemes. Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam certification is highly respected in the industry and is recognized worldwide as a benchmark for excellence in the field of fraud examination.
The CFE-Financial-Transactions-and-Fraud-Schemes Exam is designed to test the knowledge and skills of professionals who are responsible for detecting, investigating, and preventing fraud. CFE-Financial-Transactions-and-Fraud-Schemes Exam consists of four sections, each of which covers a specific area of fraud examination. These sections include Financial Transactions and Fraud Schemes, Law, Investigation, and Fraud Prevention and Deterrence.
To pass the CFE-Financial-Transactions-and-Fraud-Schemes exam, candidates must score at least 75% on each section of the exam. CFE-Financial-Transactions-and-Fraud-Schemes exam is computer-based and can be taken at any of the ACFE’s testing centers around the world.
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ACFE Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam Sample Questions (Q149-Q154):NEW QUESTION # 149
Which of the following is TRUE regarding accrual-basis accounting?
  • A. The accrual-basis method focuses on tracking a company's current cash flow.
  • B. Accrual-basis accounting is simpler to use than cash-basis accounting.
  • C. Expenses are recorded in the accounting system when they are paid.
  • D. Revenues are generally recognized when goods are delivered to a customer.
Answer: D
Explanation:
Detailed Explanation:
* Rationale for Correct Answer: Under accrual-basis accounting, revenues are generally recognized when earned (often upon delivery of goods or services), not necessarily when cash is received.
Similarly, expenses are recorded when incurred, not when paid. This provides a more accurate picture of performance and financial position.
* Analysis of Incorrect Options:
* A - This describes cash-basis accounting, not accrual-basis.
* B - Accrual accounting is more complex, not simpler.
* C - Focuses on earned revenues and incurred expenses, not immediate cash flow.
* Key Concept: Accrual accounting matches revenues with expenses in the period they occur.
Reference: ACFE Manual, Accounting Concepts - Accrual vs. Cash-Basis Accounting.

NEW QUESTION # 150
John is a salesperson whose job requires him to entertain potential clients frequently. When John and another salesperson from a different company take a potential client to dinner, the other salesperson pays for the meal.
John creates his own receipt for the meal and submits the expense for reimbursement from his company.
John's scheme can BEST be characterized as:
  • A. A mischaracterized expense reimbursement scheme
  • B. A multiple reimbursement scheme
  • C. An overstated expense reimbursement scheme
  • D. A fictitious expense reimbursement scheme
Answer: B

NEW QUESTION # 151
Not having any accounts receivable that are overdue is a common red flag of fictitious revenue schemes.
  • A. True
  • B. False
Answer: B

NEW QUESTION # 152
The price of an asset on which the asset is selling at on the open market in a transaction between a willing buyer and a wiling seller is called:
  • A. Cost value
  • B. Absolute value
  • C. Fair value
  • D. material value
Answer: C

NEW QUESTION # 153
In which approach, fraudsters produce whatever financial statements they wish, perhaps using just a typewriter or a personal computer.
  • A. Organized accounting
  • B. Beating accounting
  • C. Outside accounting system
  • D. Playing the accounting
Answer: C

NEW QUESTION # 154
......
ACFE certification CFE-Financial-Transactions-and-Fraud-Schemes exam can give you a lot of change. Such as work, life would have greatly improve. Because, after all, CFE-Financial-Transactions-and-Fraud-Schemes is a very important certified exam of ACFE. But CFE-Financial-Transactions-and-Fraud-Schemes exam is not so simple.
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