CHAPTER 1: BUSINESS FUNCTIONS AND BUSINESS PROCESSES

Câu hỏi 1
Which process is used to plan and execute large projects such as the construction of a new factory or the
production of complex products such as airplanes?

a. Financial Accounting
b. Human Capital Management (HCM)
c. Project Management
d. Management Accounting or Controlling (CO)
e. None of the above

Câu hỏi 2
The fulfillment process (sell) consists of all the steps involved in selling and delivering the products to the
organization’s customers.
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Câu hỏi 3
_____________enables an organization to optimize its product development process, from design to market, while
ensuring that it complies with industry, quality, and regulatory
standards?

a. Project Management
b. Material Planning
c. None of the above
d. Lifecycle Data Management
e. Business Planning

Câu hỏi 4
Common reports of financial accounting include income statement, profit and loss, and balance sheet.
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Câu hỏi 5
Management accounting helps an organization track costs and revenues to assess its profitability
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Câu hỏi 6
Which system supports business processes end to end?

a. Enterprise System
b. Functional Structure
c. Management System
d. Accounting System
e. Document System
Câu hỏi 7
Insufficient supply results in a situation called “stock out.”

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Câu hỏi 8
Which of the following is concerned with the storage and movement of materials?

a. Material Planning
b. Project Management
c. The Silo Effect
d. Business Planning
e. Inventory and warehouse management (IWM)

Câu hỏi 9
Materials encompass all the products, components, and parts that are used in an organization.

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Câu hỏi 10
Which of the following statements about business processes is true?

a. All of the above

b. They are executed across multiple functions.
c. They are initiated by some type of trigger.
d. They involve multiple steps.
e. None of the above

Câu hỏi 11
How does GBI Global sell its merchandise?

a. Via a network of specialized dealers

b. Via the Internet
c. None of the above
d. All of the above
e. Directly to customers

Câu hỏi 12
Systems that support end-to-end processes are called business processes.

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Câu hỏi 13
An enterprise system is a set of tasks or activities that produce desired outcomes.

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Câu hỏi 14
Which process focuses on people within an organization and includes functions such as recruiting, hiring, training,
and benefits management?

a. Human Capital Management (HCM)

b. None of the above
c. Management Accounting or Controlling (CO)
d. Project Management
e. Financial Accounting

Câu hỏi 15
Which processes have an impact on an organization’s finances?

a. Material planning process

b. Procurement process
c. Management accounting or controlling processes
d. Project management processes
e. Financial accounting processes

Câu hỏi 16
The financial accounting process focuses on internal reporting to manage costs and revenues

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Câu hỏi 17
The lifecycle data management (design) process supports the design and development of products from the initial
product idea stage through the discontinuation of the product.
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Câu hỏi 18
The final stage of the customer service process is the settlement stage.

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Câu hỏi 19
Forecasts of finished goods are determined by data from material planning.
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Câu hỏi 20
The most common organizational structure within modern organizations is the functional structure.

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Câu hỏi 21
Document management provides tools to manage and store documents securely and to keep track of the multiple
versions of these documents.

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Câu hỏi 22
Which term refers to a system in which workers complete their tasks in separate departments without regard to the
consequences for the other components of the process?

a. Cross-Functional
b. ERP Effect
c. Enterprise Systems
d. Functional Structure
e. Silo Effect

Câu hỏi 23
What is the first step of the production process?

a. Issue Raw Materials

b. Receive Finished Goods
c. Request Production
d. Create Product
e. Authorize Production

Câu hỏi 24
What is the final step of the procurement process?

a. Invoice
b. None of the above
c. Purchase Order
d. Payment
e. Purchase Requisition

Câu hỏi 25
Which of the following are components of the production (make) process?

a. Sales
b. Production
c. Accounting
d. Warehouse
e. Operations

Câu hỏi 26
Which of the following activities are related to the procurement process?

a. Receive Materials
 b. Locate Materials
c. Prepare for Storage
d. Issue Materials
e. Store Materials

Câu hỏi 27
Which of the following statements about SAP R/3 is true?

a. It supports a single function or department

b. None of the above
c. Sharing data between departments is problematic
d. It is an end-to-end enterprise system

Câu hỏi 28
The material planning process is used to maintain internal assets such as machinery and to delivery after-sales
customer services such as repairs.
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Câu hỏi 29
Accounts receivable is used to track money that is owed to vendors.

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Câu hỏi 30
Sales is involved in which steps in the customer service process?

a. Create service request

b. Request maintenance
c. Authorize service
d. Perform service
e. Settlement

Câu hỏi 31
Which term refers to business processes that are not executed by a single group or function?  

a. Enterprise Systems
b. Silo Effect
c. Cross-Functional
d. Functional Structure
e. Organizational Structure

Câu hỏi 32
The term materials encompasses which of the following?

a. Accounting
b. Anything used in an organization
c. Components
 d. Products
e. Parts

Câu hỏi 33
Within the financial structure, typical functions or departments found in a modern
organization include which of the following?

a. finance
b. internships
c. operations
d. purchasing
e. marketing

Câu hỏi 34
Which term refers to all of the activities involved in buying or acquiring the materials used by the organization, such
as raw materials needed to make products?

a. Lifecycle Data Management

b. Procurement Process
c. Production Process
d. Fulfillment Process
e. Material Planning

Câu hỏi 35
Which process uses historical data and sales forecasts to plan which materials will be procured and produced?

a. Procurement Process
b. Material Planning
c. Lifecycle Data Management
d. Production Process
e. Fulfillment Process

Câu hỏi 36
Lead time is the time between placing the order and receiving confirmation that the item has been shipped.

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Câu hỏi 37
Which of the following are steps within a generic business process of an organization?

a. Outcome
b. Payment
c. Trigger
d. Confirmation
e. Shipment

Câu hỏi 38
___________ is concerned with matching the demand for materials in the organization with the supply.
 a. The Silo Effect
b. None of the above
c. Material Planning
d. Project Management
e. Business Planning

Câu hỏi 39
Which process tracks the financial impact of process steps with the goal of meeting legal reporting requirements?

a. None of the above

b. Project Management
c. Management Accounting or Controlling (CO)
d. Financial Accounting
e. Human Capital Management (HCM)

Câu hỏi 40
Which of the following are components of the fulfillment (sell) process?

a. Accounting
b. Production
c. Sales
d. Warehouse
e. Operations

Câu hỏi 41
_____________ provides tools to manage and store documents securely and to keep track of the multiple versions
of these documents?

a. Material Planning
b. Enterprise Management
c. Project Management
d. Document Management
e. None of the above

Câu hỏi 42
Asset accounting is concerned with tracking financial data related to assets such as machinery and cars.
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Câu hỏi 43
Which process supports the design and development of products from the initial product idea stage through the
discontinuation of the product?

a. Material Planning
b. Fulfillment Process
c. Procurement Process
d. Production Process
e. Lifecycle Data Management
Câu hỏi 44
Excess supply will result in lower inventory costs because the company is eligible for a bulk rate.

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Câu hỏi 45
Accounts payable is used to track money owed by customers.

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Câu hỏi 46
What part of the project management process is within the various functional areas?

a. Budgeting
b. Settlement
c. Execution
d. Request maintenance
e. Planning

Câu hỏi 47
Asset management is concerned with both the preventive and the corrective maintenance of an organization’s
equipment.

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Câu hỏi 48
Within the production process, the issuing of raw materials takes place in the warehouse
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Câu hỏi 49
Which of the following are components of the lifecycle data management process?

a. Engineering
b. Production
c. Accounting
d. Sales
e. Marketing

Câu hỏi 50
The final stage of asset management and customer service is the authorization maintenance stage.

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Câu hỏi 51
Which departments take part in the conception of an idea?

a. Sales
b. Engineering
c. Marketing
d. Production
e. Accounting

Câu hỏi 52
Which term represents a set of tasks or activities that produce desired outcomes?

a. None of the above

b. Enterprise Resource Planning
c. Business Process
d. Trigger
e. Outcome

Câu hỏi 53
The procurement process includes all of the tasks involved in acquiring needed materials.
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Câu hỏi 54
Which of the following activities are related to the production process?

a. Locate Materials
b. Store materials
c. Receive Payment
d. Issue Materials
e. Request materials

Câu hỏi 55
During the planning phase of a project the scope of the project is defined and the milestones and deadlines are
established.

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Câu hỏi 56
What is true about SAP R/3?

a. Executes every process from start to finish

b. Consolidates process data in a single database
c. Enables users to view the status of a process in real time
d. Supports a single function or department
e. Enables users to view the status of a process in real time

Câu hỏi 57
Which of the following activities are related to the fulfillment process?
 a. Store Materials
b. Locate Materials
c. Prepare for Storage
d. Ship to Customer
e. Prepare Shipment

Câu hỏi 58
Without the various steps of the business process, a company can’t successfully bill customers and ship products.

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Câu hỏi 59
Losing sight of the big picture is commonly referred to as the silo effect.

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Câu hỏi 60
Which processes focus primarily on people and projects?

a. Financial accounting processes

b. Procurement process
c. Production process
d. Project management processes
e. Human capital management processes

Câu hỏi 61
Projects rely on resources located in and work performed in other processes.
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Câu hỏi 62
Which process involves the actual creation of the products?

a. Lifecycle Data Management

b. Material Planning
c. Procurement Process
d. Production Process
e. Fulfillment Process

Câu hỏi 63
Large warehouses do not need to move items as quickly and efficiently as smaller warehouses.
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Câu hỏi 64
What steps are involved in the accounting portion of the procurement process?

a. Creating and sending the purchase order

b. Receiving the invoice and sending payment
c. Creating the purchase requisition and sending payment
d. Creating the purchase requisition and receiving the materials
e. Receiving the materials and the invoice

Câu hỏi 65
Which of the following are components of the procurement process?

a. Operations
b. Sales
c. Purchasing
d. Warehouse
e. Accounting

Câu hỏi 66
A project is permanent in nature and is typically associated with smaller, simpler projects.
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Câu hỏi 67
What function does the warehouse perform in the fulfillment process?

a. Tracks the order

b. Notifies the customer
c. Communicates data related to the order to other parts of the organization
d. Prepares and sends the shipment to the customer
e. None of the above

Câu hỏi 68
In which elements of the lifecycle data management process does marketing play a role?

a. Conceive product ideas

b. Make
c. Marketing & service
d. Design
e. Discontinue product

CHAPTER 2: THE DEVELOPMENT OF ENTERPRISE RESOURCE

PLANNING SYSTEMS

Câu hỏi 1
Organizational data are used to represent the structure of an enterprise.
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Câu hỏi 2
Which of the following are examples of organizational data in SAP?

a. Vendor
b. Customer
c. Purchasing Organization
d. Client
e. Plant

Câu hỏi 3
The material master includes a large amount of data because it is used in numerous processes.

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Câu hỏi 4
Which system connects a company’s ERP system to those of its customers?

a. Application Platform
b. None of the above
c. Customer Relationship Management (CRM)
d. Product Lifecycle Management (PLM)
e. Enterprise Solution

Câu hỏi 5
Which of the following systems helps companies administer the processes of research, design, and product
management?

a. Product Lifecycle Management (PLM)

b. None of the above
c. Enterprise Solution
d. Application Platform
e. Customer Relationship Management (CRM)

Câu hỏi 6
Which of the following SAP systems are used to support inter-company processes?

a. Materials management (MM) module

b. SAP CRM
c. SAP SCM
d. Production planning (PP) module
e. Strategic enterprise management (SEM) module

Câu hỏi 7
A client represents each company within an enterprise.

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Câu hỏi 8
Which of the following statements concerning transaction data are true?

a. Transaction data represent entities such as customers and vendors.

b. Transaction data are constantly changing.
c. Transaction data are a consequence of the execution of process steps.
d. Transaction data define the structure of an enterprise.
e. Transaction data change infrequently.

Câu hỏi 9
Work lists identify tasks that are scheduled to be completed in a process.

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Câu hỏi 10
A building can house only a single plant.

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Câu hỏi 11
Which of the following is(are) used to represent the structure of an enterprise?

a. Organizational Data
b. Project Management
c. Plant
d. Lifecycle Data Management
e. Client

Câu hỏi 12
Which of the following SAP systems are used to support inter-company processes? (2 correct answers)

a. SAP Netweaver
b. SAP SCM
c. SAP CRM
d. SAP BI
e. SAP ERP

Câu hỏi 13
The four most common material types are raw materials, semi‐finished goods, finished goods, and exported goods.

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Câu hỏi 14
Materials that are created by the production process from other materials are referred to as _____________
 a. None of the above
b. Finished Goods (FERT)
c. Trading Goods (HAWA)
d. Semi-finished Goods (HALB)
e. Raw Materials

Câu hỏi 15
Which of the following are examples of work lists?

a. List of customers
b. Billing due list
c. Delivery due list
d. List of documents
e. Picking list

Câu hỏi 16
The online transaction processing (OLTP) system is designed to capture and store detailed organizational data.

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Câu hỏi 17
Scalability is the ability of the hardware and software to support a greater number of users easily over time.

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Câu hỏi 18
Financial accounting (FI) documents, management accounting or controlling (CO)
documents, and material documents are referred to as

a. Virtual Documents
b. Material Group
c. None of the above
d. Transaction Documents
e. Transaction Data

Câu hỏi 19
SAP NetWeaver is the “operating system” for an entire company’s business processes.

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Câu hỏi 20
The three layers of the “three-tier client-server architecture” are the presentation layer, windows layer, and data
layer.

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Câu hỏi 21
Material master data are grouped based on:

a. Process
b. Key segments
c. Company Code
d. Material type
e. Organizational Element

Câu hỏi 22
How many company codes can a plant belong to?

a. Any Number
b. One
c. Three
d. Two

Câu hỏi 23
Materials are categorized into different material types based on the way they are used in the firm’s operations.

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Câu hỏi 24
What type of materials is purchased from a vendor?

a. Semi-finished Goods (HALB)

b. Trading Goods
c. Finished Goods (FERT)
d. Material Types
e. None of the above

Câu hỏi 25
A three-tier architecture includes which of the following components?

a. Application layer
b. Network layer
c. Presentation layer
d. Operating system layer
e. Data layer

Câu hỏi 26
Which of the following statements concerning SAP NetWeaver are true?

a. It helps companies integrate with other non-SAP applications.

b. It deals exclusively with processes that are executed within a company.
c. It serves as the application platform on which the SAP Business Suite runs.
d. It enables companies to plug in independent software vendor (ISV) applications on top of their core ERP and
suite applications.
Câu hỏi 27
Which term relates to the technical capabilities that allow systems to connect with one another through standardized
interfaces called Web services?

a. Service-Oriented Architecture
b. None of the above
c. Architecture
d. Enterprise Resource Planning
e. Supply Chain Management

Câu hỏi 28
Which of the following are examples of master data in SAP?

a. Plant
b. Vendor
c. Client
d. Purchasing Organization
e. Customer

Câu hỏi 29
Materials that are purchased from an external source (a vendor) and used in the
production process are known as  ______________

a. Material Types
b. Trading Goods
c. None of the above
d. Finished Goods (FERT)
e. Semi-finished Goods (HALB)

Câu hỏi 30
Which of the following statements concerning Web services are true?

a. Web services expose functionality to other applications.

b. Web services are an essential component of enterprise systems.
c. One Web service can be used to execute multiple steps in a process.
d. Web services have standard interfaces for input and output.
e. Web services can be used to create composite applications.

Câu hỏi 31
Current versions of the SAP business suite can’t run on SAP NetWeaver.

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Câu hỏi 32
A plant can be used to represent which of the following?

a. A legal entity
b. An office
 c. A storage facility (warehouse, DC)
d. A company vehicle
e. A factory

Câu hỏi 33
Which of the following are examples of online lists?

a. List of customers
b. Billing due list
c. Picking list
d. Delivery due list
e. List of documents

Câu hỏi 34
Which program is the “operating system” for an entire company’s business processes?

a. SAP Prolific
b. SAP NetWeaver
c. None of the above
d. Microsoft Vista
e. Linux

Câu hỏi 35
Which of the following statements regarding organizational data are true?

a. Organizational data are a consequence of the execution of process steps.

b. Organizational data represent entities such as customers and vendors.
c. Organizational data define the structure of an enterprise.
d. Organizational data change infrequently.
e. Organizational data are constantly changing.

Câu hỏi 36
The architecture of an enterprise system refers to the technical structure of the software, how users interact with the
software, and how the software is physically managed on computer hardware.

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Câu hỏi 37
Raw materials (ROH) are purchased from an external source ‐ a vendor‐ and used in the production process.

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Câu hỏi 38
Customer relationship management (CRM) systems connect a company’s ERP system to its accounting software
system.
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Câu hỏi 39
The financial accounting documents, management accounting or controlling documents, and material documents
are all “virtual.”

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Câu hỏi 40
Which of the following statements regarding instance level reporting are true?

a. It provides information on the performance of a process across many occurrences (e.g., customer orders over
time).
b. It provides the status of one occurrence of a process (e.g., one customer order).
c. It is based on data in the informational system.
d. It uses aggregated data.
e. It is based on data in the transactional system.

Câu hỏi 41
Service-oriented architecture (SOA) is the fundamental concept behind systems connecting through standardized
interfaces called Web services.

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Câu hỏi 42
A plant can be a factory, a warehouse, a regional distribution center, or a service center.

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Câu hỏi 43
Inter-company processes take place within a single company.

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Câu hỏi 44
Information structures display lists of master data, such as materials, vendors, and purchasing info records, and
documents, such as transaction documents, FI, CO, and material documents that are generated during the
execution of a process.

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Câu hỏi 45
Supply chain management deals with

a. Managing relationships with suppliers

b. Providing data to help manage sales
c. Planning for production demand requirements
 d. Optimizing transportation and logistics for materials

Câu hỏi 46
Which term refers to the technical structure of the software, how users interact with the software, and how the
software is physically managed on computer hardware?

a. Supply Chain Management

b. Service-Oriented Architecture
c. None of the above
d. Architecture
e. Enterprise Resource Planning

Câu hỏi 47
Supply chain management (SCM) systems help companies execute the processes of research, design, and product
management.

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Câu hỏi 48
Which of the following is used to integrate several client-server applications and create enterprise mash-ups, or
composite applications?

a. All of the above

b. Enterprise System
c. Management System
d. Web Services
e. Accounting System

Câu hỏi 49
Which of the following is(are) used to capture specified transaction data in an aggregated and summarized form that
enables users to analyze the data as needed.

a. Information Structures
b. Online Analytic Processing (OLAP)
c. Evaluating
d. Period Definition
e. Reporting

Câu hỏi 50
Which term is generally used to describe the ways that users can view and analyze data to help them make
decisions and complete their tasks?

a. Period Definition
b. Online Analytic Processing (OLAP)
c. Evaluating
d. Characteristics
e. Reporting

Câu hỏi 51
____________reflect(s) the consequences of executing process steps.
 a. None of the above
b. Project Management
c. Material Master
d. Organizational Data
e. Transaction Data

Câu hỏi 52
Trading goods (HAWA) are resold to customers after they have been modified by the company.

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Câu hỏi 53
Transaction data reflect the consequences of executing process steps.

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Câu hỏi 54
The highest organizational level in SAP ERP is the

a. Vendor
b. Material Master
c. None of the above
d. Client
e. Plant

Câu hỏi 55
Which of the following statements regarding master data are true?

a. Master data are constantly changing.

b. Master data are a consequence of the execution of process steps.
c. Master data change infrequently.
d. Master data represent entities such as customers and vendors.
e. Master data define the structure of an enterprise.

Câu hỏi 56
Which of the following statements regarding process level reporting are true?

a. It provides the status of one occurrence of a process (e.g., one customer order).
b. It is based on data in the transactional system.
c. It uses aggregated data.
d. It is based on data in the informational system.
e. It provides information on the performance of a process across many occurrences (e.g., customer orders over
time).

Câu hỏi 57
Enterprise resource planning (ERP) focuses on the internal operations of an organization.
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Câu hỏi 58
Reporting is a general term for the methods a user can utilize to update data in the ERP system to execute process
steps.

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Câu hỏi 59
Information structures enable which types of analysis?

a. All of the above

b. Flexible analysis
c. Rigid analysis
d. Standard analysis

Câu hỏi 60
Which of the following terms refers to materials with similar characteristics?

a. Material number
b. Material Master
c. Material Group
d. Transaction Data
e. None of the above

Câu hỏi 61
A plant can be used to represent which of the following?

a. A legal entity
b. A company vehicle
c. A factory
d. A storage facility (warehouse, DC)
e. An office

Câu hỏi 62
Which of the following terms refers to an organizational element that performs multiple functions and is relevant to
several processes?

a. Plant
b. Warehouse
c. Lifecycle Data Management
d. Fulfillment
e. Procurement

Câu hỏi 63
A company code is the highest organizational level in SAP ERP.

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Câu hỏi 64
Material master are organizational elements that performs multiple functions and is relevant to several processes.

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Câu hỏi 65
Application platforms serve as a type of "enterprise operating system" for a company’s ES landscape by allowing all
of the various systems to communicate seamlessly with one another as well as with systems outside the company.

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Câu hỏi 66
Which of the following master data is used in numerous processes?

a. Material Master
b. Customer Master
c. Vendor Master
d. Company Code
e. Plant

Câu hỏi 67
The material master is the most commonly used organizational data in an enterprise.

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Câu hỏi 68
Transaction data make use of which types of data?

a. Master
b. None of the above
c. Situational
d. Organizational

Câu hỏi 69
Which of the following identify tasks that are scheduled to be completed in a process?

a. Online Lists
b. Period definitions
c. Work Lists
d. Information Structures
e. Parameters

Câu hỏi 70
Plant is an organizational element where
 a.Production planning is carried out
b. Products and services are created
c. Services and maintenance is performed
d. Financial accounting takes place

Câu hỏi 71
When you access the Internet, your browser is the presentation layer.

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CHAPTER 3:  MARKETING INFORMATION SYSTEMS AND THE SALES

ORDER PROCESS

Câu hỏi 1
An inquiry is a request for information regarding a potential order that the customer places with the company.

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Câu hỏi 2
A sales organization must have at least two divisions.

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Câu hỏi 3
Which of the following are characteristics of a wholesale channel?

a. It distributes directly to consumers

b. It requires a minimum volume of purchase

c. It does not include sales taxes in calculating prices

d. It offers volume discounts

e. It may designate a specific plant or plants from which deliveries are made

Câu hỏi 4
Which of the following are the typical distribution channels?

a. Warehouse
 b. Wholesale

c. Online

d. Sales area

e. Retail

Câu hỏi 5
The fulfillment process is integrated with all of the following processes except

a. Procurement

b. current purchase orders

c. Inventory and warehouse management

d. Material planning

e. Asset management

Câu hỏi 6
Pre-sales activity is often triggered by a communication from a customer such as a purchase order.

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Câu hỏi 7
Sales plant data include details on how the material will be shipped from the plant.

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Sai

Câu hỏi 8
Which action triggers sales order processing in the fulfillment process?

a. Receipt of goods from a vendor

b. Delivery of goods to the customer

c. Receipt of payment from customer

d. Picking goods for shipment

e. Receipt of a customer purchase order

Câu hỏi 9
All of the following are key organizational elements in the fulfillment process except

a. Client

b. Plant

c. Company code

d. Warehouse

e. Sales area

Câu hỏi 10
Customer master data include data needed to conduct business with customers and to execute transactions that are
related specifically to the fulfillment process.

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Câu hỏi 11
A sales area can be assigned to only one company code.

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Sai

Câu hỏi 12
In the fulfillment process, a plant is

a. A facility from which the company provides after-sales support.

b. A facility from which the company delivers only services to its customers.

c. A manufacturing facility only.

d. A storage area.

e. A facility from which the company delivers products and services to its customers.

Câu hỏi 13
All of the following are key organizational elements for which material master data are defined for the fulfillment
process except

a. Sales organization

b. Distribution channel

c. Client
 d. Shipping point

e. Plant

Câu hỏi 14
Which reporting options does SAP ERP system support?

a. Work lists

b. Online lists

c. Analytics

d. All of the above

Câu hỏi 15
Material master data are grouped into views. Which one of the following combination of views is relevant to the
fulfillment process?

a. Basic data, company data, sales plant data

b. Basic data, sales area data, warehouse data

c. Client data, sales area data, sales plant data

d. Basic data, sales organization data, sales plant data

e. Basic data, sales organization data, client data

Câu hỏi 16
All of the following are examples of a shipping point except

a. A loading dock

b. A designated group of employees

c. A rail depot

d. A storage rack

e. A mail room

Câu hỏi 17
Which of the following is not taken into consideration when determining a customer's credit exposure?

a. An invoice

b. scheduled deliveries

c. current purchase orders

 d. open invoices

e. open orders

Câu hỏi 18
The fulfillment process acts as a stand-alone process and cannot be integrated with other processes within an
organization.

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Sai 

Câu hỏi 19
Which of the following is NOT a typical characteristic of a wholesale channel?

a. It distributes goods directly to consumers.

b. It offers volume discounts.

c. It requires a minimum volume of purchase.

d. It may designate a specific plant or plants from which deliveries are made.

e. It does not include sales taxes in calculating prices in the US.

Câu hỏi 20
Which one of the following combinations of organizational elements is included in the definition of a sales area?

a. Client, distribution channel, division

b. Sales organization, company code, division

c. Sales organization, distribution channel, division

d. Sales organization, distribution channel, plant

e. Client, plant, division

Câu hỏi 21
The data in the customer master are divided into the following three segments:

a.

Client data, accounting data, and sales zone data

b.
General data, financial data, and sales zone data

c.

General data, accounting data, and sales area data

d.

Plant data, accounting data, and sales area data

e.

General data, accounting data, and shipping area data

Câu hỏi 22
Information structures are used to generate which of the following?

a. Flexible analysis

b. User-defined analysis

c.

d. Standard analysis

e. Rigid analysis

Câu hỏi 23
A customer info record is an intersection of customer data and sales data.

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Sai 

Câu hỏi 24
What is the final step in the fulfillment process?

a. Delivery of goods to the customer

b. Receipt of a customer purchase order

c. Receipt of goods from a vendor

d. Picking goods for shipment

e. Receipt of payment from the customer

Câu hỏi 25
Which of the following statements regarding work lists are true?

a. They generate lists of documents associated with specific master data.

b. They identify tasks that are ready for completion.

c. They contain a list of orders that are scheduled to be shipped by a specific date.

d.

e. They consist of standard and rigid analyses

Câu hỏi 26
In the case of products, a plant is typically an office building.

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Câu hỏi 27
A sales area can be assigned to multiple company codes.

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Câu hỏi 28
Open items are items in the payment step for which payment from the customer has been received.

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Câu hỏi 29
A customer‐material information record is comprised of master data specific to one customer and one material.

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Câu hỏi 30
Which master data do companies use to determine the prices of their products?

a. Tax allowances

b. Selling price
 c. Pricing conditions

d. Wholesale price

e. Price comparison

Câu hỏi 31
A one–to-many relationship exists between a sales area and plants.

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Câu hỏi 32
A shipping point is a location in a plant at which inbound deliveries are received.

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Câu hỏi 33
A plant must have at least one shipping point, which must be physically located in that plant.

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Sai 

Câu hỏi 34
The fulfillment process is integrated with which other processes?

a.

b. Asset management

c. Management accounting

d. Production

e. Project systems

Câu hỏi 35
Which of the following key organizational elements are unique to the fulfillment process?

a. Credit control area

b. Shipping point

c. Client
 d. Sales area

e. Plant

CHAPTER 4: PRODUCTION AND SUPPLY CHAIN MANAGEMENT

INFORMATION SYSTEMS

Câu hỏi 1
The enterprise-level purchasing organization is the most centralized model.

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Sai 

Câu hỏi 2
Which of the following data categories are included in a purchasing info record?

a. Texts

b. Discounts

c. Freight

d. Material number

e. Vendor address

Câu hỏi 3
A FI document includes a header and an items section.  Which of the following data are included in the items
section?

a. Account

b. Document currency

c. Document number

d. Storage location

e. Document date

Câu hỏi 4
Which element of a purchase order includes communicating with the vendor?

a. Data

b. Task
 c. Outcome

d. None of the above

e. Trigger

Câu hỏi 5
SAP can utilize which of the following media to communicate with a vendor?

a. Print

b. EDI

c. Web services

d. Fax

e. All of the above

Câu hỏi 6
A purchase order can be sent to which of the following?

a. A vendor

b. A purchasing group

c. A customer

d. A plant

e. A purchasing organization

Câu hỏi 7
Đúng 

Sai

Câu hỏi 10
Which of the following organizational data are required when creating a purchase order?

a. User input

b. RFQ

c. Purchase order

d. Quotation

e. Purchase Requisition
Câu hỏi 11
Which of the following data are needed for invoice verification?

a. Material document

b. Invoice

c. User input

d. Purchase requisition

e. Company code

Câu hỏi 12
Invoice verification authorizes payment of the invoice to the vendor.

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Câu hỏi 13
The primary task of the order processing step is to create and send the purchase order to the vendor.

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Câu hỏi 14
Which of the following goods movements need not  involve a physical movement of materials?

a. Stock transfer

b. Goods issue

c. Transfer posting

d. Goods receipt

e. None of the above (all involve physical movement of materials)

Câu hỏi 15
The data needed to create a purchase requisition are the item category, quantity, desired delivery date, and desired
delivery location or receiving plant.

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Câu hỏi 16
Consumable materials are acquired to be used within an organization.

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Câu hỏi 17
Which item category would you use to have your vendor ship goods directly to your

customer?

a. Transfer posting

b. Standard

c. Consignment

d. Stock transfer

e. Third-party

Câu hỏi 18
A purchase order can be created with reference to which of the following?

a. Purchase info record

b. Purchase order

c. Sales order

d. Purchase requisition

e. RFQ

Câu hỏi 19
Which organizational processes interact with procurement?

a. Fulfillment (sales)

b. Material planning

c. Financial accounting

d. Management accounting

e. Project management

Câu hỏi 20
Materials designated as __________  can be withdrawn only for sampling or for scrap.
 a. Goods movement

b. In-quality inspection

c. Blocked stock

d. Purchase info record

e. Material document

Câu hỏi 21
Which of the following are account assignment categories?

a. Project

b. Asset

c. Sales order

d. Cost center

e. Order

Câu hỏi 22
Standard reporting tools in the transaction system are used to generate which of the following?

a. Online lists

b. Picking lists

c. Inventory lists

d. Work lists

e.

Câu hỏi 23
The key data in the purchasing view of the material master are

a. The purchasing group, the invoice, and the delivery tolerances

b. The purchasing group, the material master, and the delivery tolerances

c. The purchasing group, the goods receipt processing time, and the delivery tolerances

d. The purchasing organization, the goods receipt processing time, and the delivery tolerances

e. The price, the storage location, and the delivery date

Câu hỏi 24
When purchasing consumable materials, an account assignment category and specific account assignment objects
must be provided when the purchase order is created.

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Câu hỏi 25
Material master data can be defined differently for different organizational levels.

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Câu hỏi 26
Accounting data related to a vendor are accessible to all clients in a company code.

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Câu hỏi 27
A transfer posting is used to move materials from one storage location to another.

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Câu hỏi 28
A plant can belong to more than one company code.

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Sai 

Câu hỏi 29
Which of the following are organizational elements in purchasing?

a. Plant

b. Company code

c. Materials

d. Shipping point

e. Vendors
Câu hỏi 30
To complete a vendor payment, which of the following types of data must be included on the vendor master?

a. Date

b. Payment terms

c. Amount

d. Payment address

e. Payment method

Câu hỏi 31
Which of the following organizational data are required when creating a purchase

requisition?

a. Storage location

b. Sales organization

c. Purchasing organization

d. Purchasing group

e. Company code

Câu hỏi 32
Accounting data related to a vendor are accessible to all clients in a company code.

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Câu hỏi 33
A purchasing organization is involved in all of the following operations except

a.

b. Negotiating contracts and agreements

c. Negotiating pricing with vendors

d. Evaluating and identifying vendors

e. Determining storage locations within the plant

Câu hỏi 34
Which of the following statements about storage locations are true?
 a. A storage location can be assigned to more than one plant

b. A storage location can hold only materials with a stock status of unrestricted use

c. A plant can have more than one storage location

d. A client can have more than one storage location

e. A storage location must be assigned to a plant

Câu hỏi 35
A transfer posting does not generate a material document.

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Câu hỏi 36
Payments must be made automatically through a payment program.

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Câu hỏi 37
A goods receipt cannot be accomplished without a movement type.

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Câu hỏi 38
Which element of the payment step includes selecting a bank?

a. Trigger

b. Task

c. Outcome

d. All of the above

e. Data

Câu hỏi 39
The most decentralized model of purchasing organizations is the plant‐specific purchasing organization

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 Sai

Câu hỏi 40
Materials ordered in multiple purchase orders must be delivered in multiple shipments.

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Câu hỏi 41
A purchasing group is an individual or a group of individuals who are responsible for all of the following except

a. Planning for material requirements

b. Negotiating contracts and agreements

c. Creating and monitoring purchase orders

d. Requesting quotations from vendors

e. Creating purchase requisitions

Câu hỏi 42
Which of the following documents are required for the invoice verification step of the procurement process?

a. Material master

b. Purchase order

c. Vendor invoice

d. Purchase requisition

e. Material document

Câu hỏi 43
There can only be one storage location within a plant.

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Câu hỏi 44
Which of the following tasks are performed during the payment step?

a. Updating master data

b. Calculating the payment amount

c. Verifying an  invoice

 d. Selecting invoice items

e. Selecting method of payment

Câu hỏi 45
Which one of the following is not one of the data types that are relevant to the purchasing process?

a. Vendor master

b. Material master

c. Sales master

d. Purchasing info records

e. Conditions

Câu hỏi 46
Data for source determination are obtained from:

a. The vendor master record

b. Purchase info records

c. Contracts and agreements

d. A purchase order

e. A source list

Câu hỏi 47
Which one of the following is not  a model of the purchasing organization?

a. Company level

b. Client level

c. Cross-plant

d. Plant level

e. Enterprise level

Câu hỏi 48
Which of the following are master data that are related to the purchasing process?

a. Vendor info records

b. Vendor master

c. Material master
 d. Customer master

e. Purchasing organization

Câu hỏi 49
Which of the following is an intersection or combination of material data and vendor data?

a. Third-party order

b. Stock transfer

c. Condition type

d. Search term

e. Purchasing info record

Câu hỏi 50
A transfer posting changes the stock status of a material and need not involve a physical movement of goods.

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Câu hỏi 51
The company-level purchasing organization is the most centralized model.

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Câu hỏi 52
Which steps are involved in converting a purchase requisition into a purchase order?

a. Outline purchase agreement

b. Source list

c. Request for quotation

d. Quotation

e. Storage location

Câu hỏi 53
Which of the following is(are) a form of data within the goods receipt step?

a. Quantity delivered
 b. All of the above

c. Storage location

d. Quantity delivered

e. Material ordered

Câu hỏi 54
Storage locations are places within a plant were materials are kept until they are needed.

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Câu hỏi 55
The header section of a purchase order contains information such as purchase order number, vendor, currency,
dates, and payment terms.

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Sai

Câu hỏi 56
Which of the following are organizational elements in purchasing?

a. Sales organization

b. Plant

c. Vendor

d. Storage location

e. Purchasing area

Câu hỏi 57
A storage location is a key organizational element in purchasing.

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Câu hỏi 58
A purchasing organization is an individual or a group of individuals who are responsible for purchasing activities for
a material or group of materials

Đúng
 Sai 

Câu hỏi 59
Which of the following facilitates the integration between vendor master data and financial accounting?

a. Material number

b. Accounts receivable number

c. Reconciliation account

d. Accounts payable number

e. Vendor account number

Câu hỏi 60
Purchasing data related to a vendor are accessible to all purchasing organizations.

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Sai 

Câu hỏi 61
Material documents consist of a header and an items section.  Which of the following are included in the items
section?

a. Document date

b. Document number

c. Movement type

d. Material number

e. Storage location

Câu hỏi 62
What are the key stock types (statuses) utilized in purchasing, based on usability of materials?

a. Stock in storage

b. Blocked stock

c. Stock in transit

d. Stock on order

e. Unrestricted use
Câu hỏi 63
What is a storage location?

a. The place within a plant where materials are kept until they are needed

b. The place where raw materials are received

c. The place where materials are collected for staging and inspection

d. The place within a plant where finished goods are kept for sale

e. The place within a plant where machines are installed for production purposes

Câu hỏi 64
SAP can utilize which of the following forms of media to communicate with a vendor?

a. Print

b. EDI

c. Fax

d. E-mail

e. Web services

Câu hỏi 65
A company can use which of the following to select a vendor from a list of potential

suppliers ?

a. Material master

b. None of the above

c. Source list

d. Company code

e. Vendor master

Câu hỏi 66
Which one of the following is not a type of organizational data that is utilized in the procurement process?

a. Purchasing Organization

b. Client

c. Storage Location

d. Company Code
 e. Manufacturing Plant

Câu hỏi 67
Materials that are acquired to be used within the organization are referred to as

a. Vendor materials

b. None of the above

c. Stock materials

d. Consumable materials

e. Transfer materials

Câu hỏi 68
The method used to value material is defined in the material master.

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Câu hỏi 69
Data in the vendor master are grouped into which three segments?

a. Storage data, accounting data, and pricing data

b. Storage data, accounting data, and purchasing data

c. General data, storage data, and purchasing data

d. General data, storage data, and inventory data

e. General data, accounting data, and purchasing data

Câu hỏi 70
Vendor master data include the data needed to conduct business with a vendor and to execute transactions related
to the procurement process.

Đúng 

Sai

Câu hỏi 71
Typically, there are three models of purchasing organizations: enterprise-level, company-level, and plant-level.

Đúng 

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Câu hỏi 72
Item categories in a purchase order determine the process steps used to procure materials.

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Câu hỏi 73
The material master is updated after the invoice verification step of the procurement process has been completed.

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Câu hỏi 74
Which of the following is a form of invoice verification?

a. Warehouse management

b. Quality management

c. Inspection lot

d. Three-way match

e. All of the above

Câu hỏi 75
Electronic payments are sent automatically.

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Câu hỏi 76
Which transaction documents are included in a purchase order?

a. Quotation

b. Conditions

c. Requisition

d. RFQ

e. Vendor

Câu hỏi 77
Which of the following statements about purchasing organizations are correct?

a. They can purchase for multiple plants, but they must be within the same company code

b. They can purchase only for one company

c. They identify a buyer or a group of buyers

d. They can purchase for multiple plants

e. They negotiate conditions of purchase with vendors

Câu hỏi 78
Which of the following are methods of valuing materials?

a. Selling price

b. Purchasing price

c. Moving (average) price

d. Standard price

e. Actual price

Câu hỏi 79
General data in a vendor master contain all of the following except:

a. Communication

b. Name

c. Payment terms and methods

d. Search term

e. Address

Câu hỏi 80
Which of the following are key documents in purchasing?

a. CO documents

b. Invoice

c. Purchase order

d. Material documents

e. Fl documents
Câu hỏi 81
SAP cannot utilize any media except Web services to communicate a purchase order to a vendor.

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Câu hỏi 82
Which of the following document types is not utilized during the Purchasing process?

a. CO documents

b. Material documents

c. Invoice

d. Fl documents

e. Picking document

Câu hỏi 83
General data related to a vendor are accessible to all company codes in a client.

Đúng 

Sai

Câu hỏi 84
Purchasing information systems are a component of which system?

a. Logistics information systems

b. Business intelligence systems

c. Financial information systems

d. Human resource information systems

e. Accounts receivable number

Câu hỏi 85
Which of the following account assignment categories is used when the company acquires a fixed asset?

a. Sales order

b. Cost center

c. Order
 d. Asset

e. Project

Câu hỏi 86
A goods movement is a transaction that causes a change in stock value or status.

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Câu hỏi 87
The enterprise‐level purchasing organization is also known as the cross‐company code purchasing organization.

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Câu hỏi 88
Data from which of the following sources are automatically included in a purchase order?

a. Vendor master

b. Vendor info record

c. Purchasing organization

d. Purchasing info record

e. Material master

Câu hỏi 89
A requisition represents a legal obligation to make the purchase.

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Câu hỏi 90
Which of the following are material types?

a. Packaging

b. Consumable material

c. Non-valuated material

d. Consignment material
 e. Raw material

Câu hỏi 91
Which organizational element(s) control(s) the entry of accounting data in the vendor master?

a. Client and Purchasing Organization

b. Client

c. Company Code

d. Purchasing organization

e. Client and Company Code

Câu hỏi 92
A plant-to-plant movement of goods does not generate an accounting document.

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Câu hỏi 93
Which item is included in the header of a purchase order?

a. Price

b. Vendor

c. Order quantity

d. Delivery date

e. None of the above

CHAPTER 5: ACCOUNTING IN ERP SYSTEMS

Câu hỏi 1
Tangible assets can include which of the following?

a.Real Estate

b. Bonds

c. Mortgage

d. Production Machinery
 e. Computers

Câu hỏi 2
What are the primary ways in which an asset can be acquired?

a. Externally by vendor

b. Internally by production

c. Internally by inventory tracking

d. Externally without a vendor

e. By asset liquidation

Câu hỏi 3
Assets are monies the company earns by selling its products and services.

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Câu hỏi 4
A cost center:

a. Can be associated with a department

b. Is similar to a cost object

c. Is associated with locations where costs are incurred

d. Absorbs costs

Câu hỏi 5
Reporting in financial accounting is broadly divided into which of the following two categories?

a. Generating financial statements

b. Posting goods issue

c. Recording transactions

d. Automatic posting of accounts

e. Displaying account information

Câu hỏi 6
Which term represents the monies a company earns by selling its products and services?

a. Revenues
 b. Expenses

c. Equity

d. Assets

e. Liabilities

Câu hỏi 7
Parallel accounting consists of implementing multiple ledgers and using each ledger for different purposes.

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Câu hỏi 8
____________ are internal divisions of an enterprise that are used to define areas of responsibility or to meet the
external reporting requirements of an enterprise segment.

a. Sub-ledgers

b. Cost centers

c. Depreciation areas

d. None of the above

e. Business areas

Câu hỏi 9
Accounting processes are broadly divided into two main categories:  financial accounting and management
accounting.

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Câu hỏi 10
Which process is concerned with recording data associated with bank statements?

a. All of the above

b. General ledger accounting

c. Fixed asset accounting

d. Accounts receivable accounting

e. Bank ledger accounting

Câu hỏi 11
Which term refers to an ordered listing of accounts that comprise a company’s general ledger?

a. Bank ledger

b. None of the above

c. Chart of accounts (COA)

d. Balance sheet

e. General ledger

Câu hỏi 12
Which of the following is used to implement multiple ledgers and use each ledger for different purposes?

a. Parallel accounting

b. Sub-ledger

c. Financial accounting document

d. Subsidiary ledger

e. None of the above

Câu hỏi 13
The COA segment of the COA data includes which of the following?

a. Account number

b. Account group

c. Account currency

d. Short text

e.

Câu hỏi 14
A chart of accounts (COA) is an ordered listing of accounts that comprise a company’s general ledger.

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Câu hỏi 15
Which process is used to manage money owed by customers for goods and services purchased from the company?

a. Accounts receivable accounting

 b. General ledger accounting

c. Fixed asset accounting

d. Bank ledger accounting

e. All of the above

Câu hỏi 16
The general ledger is used to record the financial impacts of business process steps.

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Câu hỏi 17
Financial accounting is affected any time money either leaves or comes into the company.

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Câu hỏi 18
Which term represents the costs associated with creating and selling products and services?

a. Liabilities

b. Liabilities

c. None of the above

d. Equity

e. Expenses

Câu hỏi 19
Financial statements can be generated from which of the following?

a. Country-specific COA

b. Both operative and country-specific COAs

c. Neither operative nor country-specific COAs

d. Operative COA

Câu hỏi 20
Which term is a general ledger account that consolidates data from a group of related sub-ledger accounts?

a. Sub-ledger
 b. Subsidiary ledger

c. None of the above

d. Reconciliation account

e. Line item display

Câu hỏi 21
Tangible assets are non-physical items such as trademarks and patents.

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Sai 

Câu hỏi 22
When does a debit take place?

a. When assets and expenses decrease

b. When revenue and liabilities increase

c. When assets and expenses increase

d. When revenue and liabilities decrease

Câu hỏi 23
Which type of asset has a non-physical form?

a. Informal asset

b. Tangible asset

c. Intangible asset

d. None of the above

e. Master asset

Câu hỏi 24
Which attributes are present in the FI document header?

a. Currency

b. Amount

c. Posting date

d. Document type

e. Posting key
Câu hỏi 25
Management accounting, or controlling (CO), is intended primarily for audiences outside the organization.

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Câu hỏi 26
Which of the following statements concerning reconciliation accounts are true?

a. Reconciliation account for vendors is accounts payable

b. Reconciliation account for customers is accounts receivable

c. Reconciliation account for customers is accounts payable

d. Reconciliation account for vendors is accounts receivable

Câu hỏi 27
Liabilities are what the company owns, such as cash, land, and buildings.

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Câu hỏi 28
The balance sheet is a snapshot of the organization at a point in time.

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Câu hỏi 29
In accounts receivable, which general ledger accounts are affected?

a. Sales revenue

b. Accounts receivable reconciliation

c. Supplies expense

d. Bank

Câu hỏi 30
Which of the following records the impact of a transaction step on financial accounting?

a. Sub-ledger

b. Parallel accounting document

 c. None of the above

d. Subsidiary ledger

e. Financial accounting document

Câu hỏi 31
Which of the following statements regarding reconciliation accounts are not  true?

a. Data are posted directly into them

b. Data are automatically posted into them after they are posted to the corresponding sub-ledger

c. The reconciliation account includes the sum of the postings of the sub-ledgers

d. None of the above

Câu hỏi 32
Which of the following are types of chart of accounts?

a. Country specific COA

b. Operative COA

c. Group COA

d. Active COA

e.

Câu hỏi 33
Which type of asset has a physical form?

a. Intangible asset

b. None of the above

c. Master asset

d. Informal asset

e. Tangible asset

Câu hỏi 34
An increase in an asset account or an expense account results in a credit posting.

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Câu hỏi 35
Balance sheet accounts are grouped into which of the following categories?

a. Expenses

b. Assets

c. Liabilities

d. Revenue

e. Equity

Câu hỏi 36
Which of the following statements concerning the leading ledger are true?

a. Having a leading ledger is optional

b. It is a type of sub-ledger

c.

d. Global accounting principles are consolidated into it

e. All transaction data are posted to it

Câu hỏi 37
An increase in revenue or liability results in a debit posting.

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Câu hỏi 38
Which term represents what a company owes to others, including money owed to vendors and loans from financial
institutions?

a. None of the above

b. Revenues

c. Assets

d. Liabilities

e. Equity

Câu hỏi 39
Which of the following is not a mode of acquiring an asset for a company?
 a. Acquiring internally via the production process

b. Acquiring without a vendor

c. Acquire from a vendor without using the purchasing process

d. Selling equipment

e. Acquire from a vendor using the purchasing process

Câu hỏi 40
An organization can possess which of the following types of assets?

a. Intangible

b. Economic

c. Tangible

d. Financial

e. Virtual

Câu hỏi 41
Accounts receivable accounting is concerned with customers.

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Câu hỏi 42
When does a credit take place?

a. When assets and expenses decrease

b. When revenue and liabilities increase

c. When assets and expenses increase

d. When revenue and liabilities decrease

Câu hỏi 43
A plant can be used to represent which of the following?

a. An office

b. A company vehicle

c. A factory
 d. A storage facility (warehouse, DC)

e. A legal entity

Câu hỏi 44
What does the COA data include?

a.

b. Client segment

c. Plant segment

d. Storage location segment

e. Company code segment

Câu hỏi 45
Account currency determines the currency in which all the transactions are recorded.

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Câu hỏi 46
What is true about a business area?

a. It is a internal division of an enterprise

b. It helps management monitor performance

c. It is associated with one company code

d. It is used for external reporting

Câu hỏi 47
Financial accounting (Fl) is concerned with recording the financial impacts of business processes as they are
executed.

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Câu hỏi 48
Which of the following does the balance sheet include?

a. Assets

b. Revenue
 c. Liabilities

d. Expenses

Câu hỏi 49
What are the most common transaction types that occur during the life of an asset?

a. Retirement

b. Depreciation

c. Production

d. Acquisition

e. Allocation

Câu hỏi 50
All of the following are transaction types that occur during the life of an asset except ___________ .

a. Depreciation

b. Acquisition

c. Retirement

d. Allocation

Câu hỏi 51
Within accounts receivable accounting, when a payment is made the bank account is debited and the appropriate
customer account is credited.

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Which term represents what a company owns, such as cash, inventory of materials, and buildings?

a. Equity

b. Assets

c. Liabilities

d. None of the above

e. Revenues

Câu hỏi 53
Accounts payable accounting is not associated with the procurement process.
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Câu hỏi 54
Which of the following is a key process in financial accounting?

a. Accounts receivable accounting

b. Credit management

c. All of the above

d. Income verification

e. Sales order processing

Câu hỏi 55
Which attributes are present in the FI document items?

a. Amount

b. Document type

c. Currency

d. Posting date

e. Posting key

Câu hỏi 56
During the planning phase of a project the scope of the project is defined and the milestones and deadlines are
established.

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Câu hỏi 57
Balance sheet accounts are grouped into:

a. Liabilities

b. Revenue

c. Equity

d. Assets
Câu hỏi 58
Accounts payable accounting is concerned with vendors.

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Câu hỏi 59
Reporting within financial accounting is divided into two categories: generating financial statements and displaying
account information.

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Câu hỏi 60
Which of the following is used to report data needed to meet legal and regulatory requirements?

a. Assets

b. Equity

c. Tangible document

d. None of the above

e. Financial statement

Câu hỏi 61
Financial statements can be generated for different organizational levels including one or more company codes and
business areas.

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Câu hỏi 62
In accounts payable, which general ledger accounts are affected?

a. Accounts payable reconciliation

b. Bank

c. Supplies expense

d. Vendor

Câu hỏi 63
Which of the following are common depreciation areas used in the US?

a. Book depreciation

b. Cost accounting depreciation

c. Legal depreciation

d. Special depreciation

e. Physical depreciation

Câu hỏi 64
Intangible assets are physical items such as buildings, machinery, and computers.

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Câu hỏi 65
A segment is a division of an enterprise for which management monitors performance separately from other
segments.

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Câu hỏi 66
____________ is concerned with recording the financial impacts of business processes as they are executed.

a. None of the above

b. Bank ledger accounting

c. Financial accounting (Fl)

d. Management accounting

e. Controlling (CO)