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APS최신버전시험덤프문제 & APS자격증문제

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최신 Accounts Payable Certification APS 무료샘플문제 (Q29-Q34):

질문 # 29
Which U.S. government organization publishes "per diem" travel guidelines?

• A. General Services Administration
• B. Department of Treasury
• C. Federal Reserve Board
• D. Department of Commerce

정답：A

설명：
TheGeneral Services Administration (GSA)is the U.S. government organization responsible for publishing per diem travel guidelines, which establish standard rates for lodging, meals, and incidental expenses for federal employees traveling on official business. These rates are widely used by organizations to set T&E policies for allowable travel expenses.
The web source from the GSA states: "The General Services Administration (GSA) establishes per diem rates for federal travel, providing guidelines for lodging, meals, and incidental expenses." This directly supports Option D. The other options are incorrect:
* Federal Reserve Board (A)regulates monetary policy, not travel guidelines.
* Department of Treasury (B)oversees tax and financial policy, not per diem rates.
* Department of Commerce (C)focuses on economic and trade issues.
The IOFM APS Certification Program covers "Travel and Entertainment (T&E)," including the use of per diem rates for expense management. The curriculum's focus on "peer-tested best practices" aligns with referencing GSA per diem guidelines for T&E compliance.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Travel and Entertainment (T&E) GSA: "The General Services Administration (GSA) establishes per diem rates for federal travel"

 

질문 # 30
The acronym GAAP stands for which of the following?

• A. Government Accounting Acceptance Principles
• B. Generally Accepted Accounting Principles
• C. Government Accounting Actuarial Program
• D. General Accounting Administration Program

정답：B

설명：
TheInternal Controlstopic in the APS Certification Program includes understanding foundational accounting standards, such asGenerally Accepted Accounting Principles (GAAP), which govern financial reporting in the U.S. GAAP provides a standardized framework for recording and reporting financial transactions, ensuring consistency and transparency, which is critical for AP processes like invoice recording and financial statement preparation.
* Option A (Government Accounting Acceptance Principles): Incorrect, as GAAP is not specific to government accounting and is not termed "acceptance principles."
* Option B (Government Accounting Actuarial Program): Incorrect, as GAAP is unrelated to actuarial programs or government-specific accounting.
* Option C (General Accounting Administration Program): Incorrect, as GAAP is a set of principles, not an administrative program.
* Option D (Generally Accepted Accounting Principles): Correct. GAAP is the standard framework for financial accounting, widely used by AP professionals to ensure accurate and compliant financial reporting.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlsstates, "Generally Accepted Accounting Principles (GAAP) provide the rules and standards for financial reporting, ensuring that AP transactions are recorded consistently and transparently." The training video mentions GAAP in the context of internal controls, noting its role in maintaining financial statement accuracy and compliance with regulations like the Sarbanes-Oxley Act.

 

질문 # 31
All of the following are examples of key performance indicators (KPIs) EXCEPT:

• A. Invoices paid on time
• B. Lost discounts
• C. Positive pay
• D. Cost per invoice

정답：C

설명：
TheInternal Controlstopic in the APS Certification Program includes understanding key performance indicators (KPIs) to measure AP department performance. KPIs are metrics that track efficiency, accuracy, and cost-effectiveness, such as invoices paid on time, cost per invoice, and lost discounts.Positive pay, however, is a fraud prevention tool, not a performance metric.
* Option A (Invoices paid on time): This is a KPI, measuring the percentage of invoices paid by their due date, reflecting AP efficiency and vendor relationship management.
* Option B (Positive pay): Positive pay is a banking service that matches issued checks against presented checks to prevent fraud. It is a control mechanism, not a KPI, as it does not measure performance. This is the correct answer.
* Option C (Cost per invoice): This is a KPI, calculating the average cost to process an invoice, used to assess operational efficiency.
* Option D (Lost discounts): This is a KPI, tracking missed early payment discounts, which indicates opportunities for cost savings.
Reference to IOFM APS Documents: The APS e-textbook underInternal Controlslists common AP KPIs, including "percentage of invoices paid on time, cost per invoice, and lost early payment discounts," as metrics to evaluate performance. It describes positive pay as "a fraud prevention tool under internal controls, not a performance indicator." The training video reinforces this by discussing KPIs for benchmarking and positive pay as a separate control mechanism.

 

질문 # 32
What is one benefit of entering a commodity code in a user-defined field when setting up a newvendor?

• A. It prevents a duplicate vendor from being entered
• B. It indicates which team member created the new record
• C. It enables procurement to use the data for spend analysis
• D. It automatically generates a price comparison to other similar vendors

정답：C

설명：
TheVendor Master Filetopic in the IOFM APS Certification Program emphasizes the importance of structured data in the vendor master file (VMF) to support organizational processes. Entering acommodity code(a standardized code classifying goods or services) in a user-defined field allows procurement to categorize vendor offerings, enablingspend analysisto identify spending patterns, negotiate better terms, and optimize supplier selection.
* Option A (It prevents a duplicate vendor from being entered): Incorrect. Commodity codes classify goods/services, not vendor identities; duplicate prevention relies on TIN or name checks.
* Option B (It indicates which team member created the new record): Incorrect. Commodity codes are unrelated to record creation metadata, which is tracked separately.
* Option C (It automatically generates a price comparison to other similar vendors): Incorrect.
Commodity codes enable categorization but do not automatically generate price comparisons; additional tools are needed.
* Option D (It enables procurement to use the data for spend analysis): Correct. Commodity codes allow procurement to group vendors by product/service type, facilitating spend analysis and strategic sourcing.
Reference to IOFM APS Documents: The APS e-textbook underVendor Master Filestates, "Entering commodity codes in the vendor master file enables procurement to perform spend analysis by categorizing vendor goods and services." The training video notes, "Commodity codes support procurement's ability to analyze spending patterns, a key benefit of structured VMF data."

 

질문 # 33
What is the current thinking on the practice of maintaining a petty cash fund?

• A. It's considered a best practice within service organizations and consulting businesses
• B. Three separate individuals should sign off on disbursements
• C. It should be maintained by an executive in the treasury department
• D. It's practically obsolete and should be eliminated, if possible

정답：D

설명：
The current thinking on maintaining a petty cash fund is that it ispractically obsolete and should be eliminated, if possible, due to the availability of more efficient and secure alternatives, such as payment cards or electronic reimbursements. Petty cash funds are prone to mismanagement, theft, and lack of oversight, and modern AP practices favor digital solutions for small transactions.
The web source from SAP Concur states: "Petty cash funds are increasingly considered obsolete, as payment cards and electronic reimbursements offer more secure and trackable alternatives for small transactions." This directly supports Option A. The other options are incorrect:
* Option B: Requiring three individuals to sign off is excessive and not a standard practice.
* Option C: Petty cash is not considered a best practice, even in service or consulting businesses.
* Option D: Petty cash is typically managed by AP or administrative staff, not treasury executives.
The IOFM APS Certification Program covers "Internal Controls," including best practices for managing small transactions. The curriculum's focus on "peer-tested best practices" aligns with the trend toward eliminating petty cash in favor of modern payment methods.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Internal Controls SAP Concur: "Petty cash funds are increasingly considered obsolete, as payment cards and electronic reimbursements offer more secure alternatives"

 

질문 # 34
......

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