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Exam Code: C-S4CMA-2308 (Updated 60 Q&As)
Exam Name: Certified Application Associate - SAP S/4HANA Cloud public edition - Manufacturing
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NEW QUESTION: 1
웹 기반 제 3 자 결제 프로세서의 감사 결과 프로그래밍 오류로 인해 고객이 각 우편 주소에 대해 여러 계정을 만들 수 있다는 사실을 확인했습니다. 이로 인해 신용 카드 거래 처리 중에 문제가 발생했습니다. 경영진은 프로그램을 수정하고 여러 계정을 가진 고객에게 계정이 통합 될 것임을 알리는 데 동의했습니다. 감사인은 이에 대응하여 무엇을 해야 합니까?
I. 프로그램이 수정되고 계정이 통합되었는지 확인하기 위해 후속 감사 범위를 수정합니다.
II. 경영진이 제안한 시정 조치의 적절성과 효과를 평가합니다.
III. 후속 검토를 예약하여 프로그램이 수정되고 계정이 통합되었는지 확인합니다.
IV. 경영진이 문제 해결에 동의했기 때문에 아무것도 하지 마십시오.
A. III 만
B. IV 만
C. I 및 II 만
D. II 및 III 만
Answer: D

NEW QUESTION: 2
Which option describes the purpose of the shared argument in the DMVPN interface command tunnel protection IPsec profile ProfileName shared?
A. shares a single profile between IKEv1 and IKEv2
B. allows multiple authentication types to be used on the tunnel interface
C. shares a single profile between multiple tunnel interfaces
D. shares a single profile between a tunnel interface and a crypto map
Answer: C

NEW QUESTION: 3
고용주는 정해진 퇴직 급여 제도를 후원합니다. 현재 가치의 주어진 금액과 확정 급여 채무가 계획 자산의 공정 가치의 주어진 금액을 초과하는 경우, 대차 대조표에서 인식되는 확정 급여 부채는 다음과 같은 경우에 가장 큰 금액입니다.
A. 인식 할 수 없는 순 보험 수리적 손실이며 과거 서비스 비용이 없습니다.
B. 인식 할 수 없는 순 보험 수리적 손실과 인식 할 수없는 과거 근무 원가
C. 인식 할 수 없는 순 계리 적 보험 수리적 이익과 과거 서비스 비용이 없음.
D. 인식 할 수 없는 보험 수리적 손익은 없고 인식되지 않은 과거 근무 원가는 없습니다.
Answer: C
Explanation:
The amount of the defined benefit liability recognized equals the present value of the defined benefit obligation DBO) at the balance sheet date, plus minus) unrecognized actuarial gains losses) minus unrecognized past service cost, minus the fair value of plan assets at the balance sheet date. If this amount is nr Dative, it represents an asset However, the maximum that may be recognized for such an asset is the sum of unrecognized actuarial losses, unrecognized past service cost and the present value ref future refunds from the plan or reductions in future contributions. Moreover, the application of this section should not result in a gain being recognized solely because of an actuarial loss or past service cost in the current period or in a loss being recognized solely because of an actuarial gain in the current period. Thus, if the excess of the DBO over the fair value of plan assets is constant, net unrecognized actuarial gains will increase the liability. Net unrecognized actuarial losses and unrecognized past service cost decrease the liability.


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