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[General] 高質量的APS最新考證助您高效率地成功考過IOFM APS

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【General】 高質量的APS最新考證助您高效率地成功考過IOFM APS

Posted at 11 hour before      View：18 | Replies：0        Print      Only Author   [Copy Link] 1#
BONUS!!! 免費下載Testpdf APS考試題庫的完整版：https://drive.google.com/open?id=1H2MrBDSc5ZevSRYXeKVC_P5e4elRqwJe
Testpdf的專家團隊針對IOFM APS 認證考試研究出了最新的短期有效培訓方案，為參加IOFM APS 認證考試的考生進行20個小時左右的培訓，他們就能快速掌握很多知識和鞏固自己原有的知識，還能輕鬆通過IOFM APS 認證考試，比那些花大量的時間和精力準備考試的人輕鬆得多。
在這個網路盛行的時代，有很多的方式方法以備你的IOFM的APS認證考試，Testpdf提供了最可靠的培訓的試題及答案，以備你順利通過IOFM的APS認證考試，我們Testpdf的IOFM的APS考試認證有很多種，我們將滿足你所有有關IT認證。
最熱門的IOFM APS最新考證＆值得信賴的Testpdf - 認證考試材料的領導者在現在這個競爭激烈的社會裏，有一技之長是可以占很大優勢的。尤其在IT行業中.。獲到一些IT認證證書是非常有用的。 IOFM APS 是一個檢驗IT專業知識水準認證考試，在IT行業中也是一個分量相當重的認證考試。因為IOFM APS考試難度也比較大，所以很多為了通過IOFM APS 認證考試的人花費了大量的時間和精力學習考試相關知識，但是到最後卻沒有成功。Testpdf為此分析了他們失敗的原因，我們得出的結論是他們沒有經過針對性的培訓。 現在Testpdf的專家們為IOFM APS 認證考試研究出了針對性的訓練項目，可以幫你花少量時間和金錢卻可以100%通過考試。
最新的 Accounts Payable Certification APS 免費考試真題 (Q87-Q92):問題 #87
What is another term for "software-as-a-service"?
  • A. Perpetual software license
  • B. Onsite vendor support
  • C. Consultant-specific applications
  • D. On-demand software
答案：D
解題說明：
Software-as-a-Service (SaaS)is a cloud-based software delivery model where applications are hosted by a provider and accessed over the internet, typically on a subscription basis. Another term for SaaS ison- demand software, as it allows users to access software as needed without on-premises installation. A perpetual software license (Option A) refers to a one-time purchase model, onsite vendor support (Option B) is a service, and consultant-specific applications (Option C) is not a standard term.
The web source from Tipalti states: "Software-as-a-Service (SaaS), also known as on-demand software, provides cloud-based access to applications, enabling flexible and scalable AP solutions." This directly supports Option D.
The IOFM APS Certification Program covers "Technology and Automation," including cloud-based solutions like SaaS. The curriculum's focus on "peer-tested best practices" aligns with recognizing SaaS as on-demand software for AP automation.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Technology and Automation Tipalti: "Software-as-a-Service (SaaS), also known as on-demand software, provides cloud-based access"

問題 #88
According to the ACFE, which of the following is the most common type of fraud scheme?
  • A. Financial misstatement
  • B. Intellectual property fraud
  • C. Asset misappropriation
  • D. Corruption (bribery)
答案：C
解題說明：
TheInternal Controlstopic in the APS Certification Program addresses fraud prevention, referencing the Association of Certified Fraud Examiners (ACFE) for fraud trends. According to the ACFE's Report to the Nations,asset misappropriationis the most common type of occupational fraud, involving schemes like theft of cash, inventory, or other assets. It is more frequent than corruption, financial misstatement, or intellectual property fraud due to its simplicity and accessibility in roles like AP.
* Option A (Asset misappropriation): Correct. ACFE data consistently shows asset misappropriation as the most common fraud scheme, accounting for over 80% of cases, due to its prevalence in roles with access to funds or assets.
* Option B (Intellectual property fraud): Intellectual property fraud is less common, as it requires specialized knowledge and access, and is not a primary AP concern. This is incorrect.
* **Option C (Corruption (####
TheInternal Controlstopic in the APS Certification Program addresses fraud prevention, referencing the Association of Certified Fraud Examiners (ACFE) for fraud trends. According to the ACFE'sReport to the Nations,asset misappropriationis the most common type of occupational fraud, involving schemes like theft of cash, inventory, or other assets. It is more frequent than corruption, financial misstatement, or intellectual property fraud due to its simplicity and accessibility in roles like accounts payable (AP).
* Option A (Asset misappropriation): Correct. The ACFE'sReport to the Nations(2022 edition, as referenced in IOFM materials) states that asset misappropriation accounts for approximately 86% of occupational fraud cases, making it the most common scheme. Examples include stealing cash, falsifying expense reports, or misusing company assets, which are prevalent in AP due to access to payments and vendor data.
* Option B (Intellectual property fraud): Intellectual property fraud, such as theft of trade secrets, is less common (less than 5% of cases per ACFE) and typically involves specialized roles, not AP. This is incorrect.
* Option C (Corruption (bribery)): Corruption, including bribery and kickbacks, accounts for about
38% of cases (often overlapping with other schemes), but is less frequent than asset misappropriation.
This is incorrect.
* Option D (Financial misstatement): Financial misstatement, such as falsifying financial reports, is the least common (around 10% of cases) but often involves the highest financial impact. This is incorrect.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlscites the ACFE'sReport to the Nations, stating, "Asset misappropriation is the most common fraud scheme, comprising over 80% of cases, due to its ease of execution in roles like AP." The training videodiscusses fraud risks in AP, emphasizing that "per the ACFE, asset misappropriation, such as cash theft or fraudulent payments, is the most frequent fraud type."

問題 #89
Common elements required in a VAT-acceptable invoice include all of the following, EXCEPT:
  • A. The date of invoice issue
  • B. The VAT rate applied
  • C. The supplier's banking information
  • D. The customer's VAT identification number
答案：C
解題說明：
TheInvoicestopic in the APS Certification Program covers value-added tax (VAT) requirements for invoices, particularly for organizations operating in jurisdictions with VAT systems (e.g., EU countries). A VAT- acceptable invoice must include specific elements to comply with tax regulations, such as the customer's VAT identification number, the date of issue, and the VAT rate applied. Thesupplier's banking information, while useful for payment, is not a mandatory requirement for VAT compliance.
* Option A (The customer's VAT identification number): Required for cross-border transactions or business-to-business sales to verify VAT status and enable zero-rating or reverse charge. This is a mandatory element.
* Option B (The date of invoice issue): Required to establish the tax point and ensure proper tax period reporting. This is a mandatory element.
* Option C (The VAT rate applied): Required to specify the tax rate (e.g., standard, reduced) and calculate the VAT amount. This is a mandatory element.
* Option D (The supplier's banking information): Not required for VAT compliance. While banking details may be included for payment purposes, they are not part of VAT invoice requirements. Correct answer.
Reference to IOFM APS Documents: The APS e-textbook underInvoicesstates, "A VAT-acceptable invoice must include the customer's VAT ID, date of issue, VAT rate, and other tax-related details, but supplier banking information is not required for compliance." The training video discusses VAT invoicing for international transactions, listing mandatory elements and noting that "banking details are optional, as they relate to payment, not tax reporting."

問題 #90
What is one department that can particularly benefit from specific insights provided by the vendor master file?
  • A. Manufacturing
  • B. Audit
  • C. Purchasing
  • D. Mailroom
答案：C
解題說明：
TheVendor Master Filetopic in the APS Certification Program highlights the vendor master file's role in providing data for various departments. ThePurchasingdepartment particularly benefits, as the vendor master file contains details like vendor performance, pricing, and spend history, enabling better supplier selection and negotiation.
* Option A (Manufacturing): Manufacturing uses vendor data indirectly (e.g., for raw materials), but its primary focus is production, not vendor insights. Incorrect.
* Option B (Purchasing): Correct. Purchasing relies on vendor master file data for supplier evaluation, contract terms, and spend analysis, directly benefiting from its insights.
* Option C (Audit): Audit uses vendor data for compliance checks, but its role is verification, not strategic use of vendor insights. Less directly benefited than Purchasing.
* Option D (Mailroom): The mailroom handles physical documents but does not use vendor master file insights for operational decisions. Incorrect.
Reference to IOFM APS Documents: The APS e-textbook underVendor Master Filestates, "The vendor master file provides critical insights for Purchasing, enabling spend analysis and supplier management." The training video notes, "Purchasing benefits most from vendor master data, using it to optimize vendor relationships and costs."

問題 #91
Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?
  • A. I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)
  • B. III only (Assumed Receipt)
  • C. I only (Positive Payment)
  • D. II and III only (Negative Assurance, Assumed Receipt)
答案：B
解題說明：
Assumed receipt, also known as assumed receipt invoicing, is a process where payment is made based on the assumption that goods have been received, typically when receiving documents are not immediately available.
This contrasts with processes like three-way matching, which require explicit confirmation of receipt. The term "Assumed Receipt" directly describes this practice, while "Positive Payment" and "Negative Assurance" are not standard terms in accounts payable for this context.
The web source from Tipalti explains: "Assumed receipt invoicing allows payments to be processed based on the purchase order and invoice, assuming goods have been received, often used to expedite payments when receiving data is delayed." This aligns with the definition of assumed receipt as the process described in the question.
* Positive Payment (I)is not a recognized term in accounts payable for this process.
* Negative Assurance (II)is a term used in auditing, not accounts payable.
* Assumed Receipt (III)is the correct term, making Option C the only accurate choice.
The IOFM APS Certification Program covers "Payments," including various payment processes and their terminology. While the specific term "assumed receipt" is not directly quoted in the provided sources, the curriculum's emphasis on "peer-tested best practices" includes understanding alternative payment methods, supporting the use of "Assumed Receipt" as the standard term.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Payments Tipalti: "Assumed receipt invoicing allows payments to be processed based on the purchase order and invoice, assuming goods have been received"

問題 #92
......
作好充分的 APS 考試準備，對考生取得 IOFM 的證照很有幫助。在評估新的候選者或考量現有人員的專業能力時，雇主認同 APS 認證的價值。這些認證提供了要在您的職涯中出類拔萃所需的認可，並且提供雇主驗證您的技能。Testpdf APS 考試測試引擎試用，讓您可以模擬真實的考試情景，可以快速讓您掌握並應用。保證考生一次性通過考試！
APS考試重點: https://www.testpdf.net/APS.html
在Testpdf網站上你可以免費下載我們提供的關於IOFM APS題庫的部分考題及答案測驗我們的可靠性，所以，我們需在在掌握APS問題集中的所有考題的基礎上，再去練習一部分其他的APS問題集，以此來拓寬自己的知識面，在時間足夠充足的前提之下，作為IT認證考試相關資料的專業提供者，Testpdf APS考試重點一直在為考生們提供優秀的參考資料，並且幫助了數不清的人通過了考試，而現在的時間就是金錢，是很寶貴的，與其陷入沉重壓抑的盲目備考中，還不如抽出點時間來試試我們的IOFM APS考古題，因為如果找不到方法和思路，就會陷入迷茫找不到方向，進而失去備考的信心和決心很有可能就中途放棄或者通不過APS考試影響自己的自信心。
時間問題而已，我還說妳老爹跟我也有壹兩分相似呢，在Testpdf網站上你可以免費下載我們提供的關於IOFM APS題庫的部分考題及答案測驗我們的可靠性，所以，我們需在在掌握APS問題集中的所有考題的基礎上，再去練習一部分其他的APS問題集，以此來拓寬自己的知識面，在時間足夠充足的前提之下。
最受推薦的的APS最新考證，覆蓋大量的IOFM認證APS考試知識點作為IT認證考試相關資料的專業提供者，Testpdf一直在為考生們提供優秀的參考資料，並且幫助了數不清的人通過了考試，而現在的時間就是金錢，是很寶貴的，與其陷入沉重壓抑的盲目備考中，還不如抽出點時間來試試我們的IOFM APS考古題。
因為如果找不到方法和思路，就會陷入迷茫找不到方向，進而失去備考的信心和決心很有可能就中途放棄或者通不過APS考試影響自己的自信心。
從Google Drive中免費下載最新的Testpdf APS PDF版考試題庫：https://drive.google.com/open?id=1H2MrBDSc5ZevSRYXeKVC_P5e4elRqwJe
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