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質問 # 120
What can you manage via the account assignment category? 2 Answers
- A. Separate sales order stock
- B. Costing variant
- C. Product cost by sales order
- D. Valuated sales order stock
正解：B、D
質問 # 121
What does the calculation of a condition type in the costing sheet depend on? There are 2 correct answers to this question.
- A. Calculation type
- B. Valuation
- C. Segment
- D. Condition class
正解：A、D
質問 # 122
For which objects can you enter statistical key figures? Note: There are 3 correct answers to this question.
- A. Cost elements
- B. Functional areas
- C. Profit centers
- D. Internal orders
- E. Cost centers
正解：C、D、E
質問 # 123
Your customer uses account-based CO-PA.
Which sales documents create an account-based CO-PA line item for each standard ledger in the universal journal table in SAP S/4HANA 1809?
- A. Goods receipt
- B. Sales order
- C. Billing
- D. Good issue
正解：C、D
質問 # 124
How can you define the overhead rate in a costing sheet? Note: There are 2 correct answers to this question.
- A. As lot-based surcharge
- B. As equivalence number
- C. As percentage rate
- D. As quantity-based surcharge
正解：C、D
質問 # 125
In an SAP S/4HANA system, you have two profit centers with the same profit center code and the same validity period, but different names. What does this indicate about the configuration of the profit centers?
- A. They are assigned to different functional areas
- B. They are defined in separate company codes
- C. They are assigned to different segments
- D. They are defined in separate controlling areas
正解：D
質問 # 126
You post a billing document in Sales and Distribution (SD). What data flows to profit center accounting?
3 answers
- A. Sales deductions
- B. Payment discount
- C. Order quantity
- D. Revenues
- E. Accruals
正解：A、B、E
質問 # 127
Which of the following values can be calculated using results analysis? 3 answers
- A. Reserves for unrealized costs
- B. Work in progress
- C. Cost of sales
- D. Gross margin
- E. Cost of goods manufactured
正解：A、B、C
質問 # 128
How does SAP S4HANA select line-item-based data for costing-based Profitability Analysis reports ?
- A. It selects data from table CE1XXXX and plan data from table CE2XXXX
- B. It selects data from table CE2XXXX and plan data from table CE3XXXX
- C. It selects data from table ACDOCA and plan data from table ACDOCP
- D. It selects data from table ACDOCA and plan data from table COSP
正解：A
質問 # 129
How does SAP S/4HANA capture costs? Note: There are 2 correct answers to this question.
- A. Secondary costs are captured as secondary cost element, and not as general ledger accounts.
- B. All primary and secondary costs are captured by creating them as cost elements.
- C. Only primary costs are captured in general ledger accounts.
- D. Primary and secondary costs are captured in general ledger accounts.
正解：B、D
質問 # 130
What parameters can you set up when defining order types?
- A. Define document type.
- B. Allow revenue postings.
- C. Define source structure.
- D. Define default parameters for master record fields.
正解：B、D
質問 # 131
What are some of the objectives of Profitability Analysis? Note: There are 2 correct answers to this question.
- A. Allow the company to determine if the sales force achieved their contribution margin goals.
- B. Provide the company with a detailed view of its financial statements by areas of responsibilities.
- C. Provide the company with information on the performance of its market segments.
- D. Allow the company to determine standard costs and revenues according to the period accounting method.
正解：A、C
質問 # 132
During posting, from which object does the system first derive the profit center if the profit center is NOT directly assigned to a network activity?
- A. WBS element
- B. Project definition
- C. Dummy profit center
- D. Network header
正解：D
質問 # 133
Which objects are predefined characteristics in SAP S/4HANA? There are THREE correct answers for this question
- A. Product category
- B. Plant
- C. Company code
- D. Region
- E. Controlling area
正解：B、C、E
質問 # 134
You want to create cost centers for your company. What is the prerequisite to build an organizational structure for overhead cost controlling?
- A. Profit center
- B. Cost center categories
- C. Standard hierarchy top node
- D. Person responsible
正解：C
質問 # 135
You have implemented Product Cost by Sales Oder in conjunction with revenue-based results analysis in your organization.
For a particular sales order item, you have the following:
Plan revenue = 3000; Plan costs = 2000
Actual revenue = 1200; Actual costs = 1000
What data does the system calculate during results analysis?
- A. Revenue = 1200; Cost of sales = 800; Reserve = 200
- B. Revenue = 1200; Cost of sales = 1000; Reserve = 200
- C. Revenue = 1200; Cost of sales = 1000; WIP = 200
- D. Revenue = 1200; Cost of sales = 800; WIP = 200
正解：D
質問 # 136
Which setting in the cost center master data do you use to assign the same attributes to similar cost center?
- A. Cost center type
- B. Object class
- C. Standard hierarchy node
- D. Cost center category
正解：D
質問 # 137
Which processes belong to the "final costing" of cost objects? There are TWO correct answers for this question
- A. Work in process
- B. Overhead surcharge
- C. Variance calculation
- D. Revaluation at actual costs
正解：A、C
質問 # 138
Which Customizing for Document Splitting settings do you maintain to ensure that financia statements can always be produced separately for each profit center?
- A. Zero-balance
- B. Inheritance
- C. Dummy profit center
- D. Standard account assignment
正解：D
質問 # 139
What can you configure in the settlement profile?
- A. Determine an overhead key
- B. Determine whether settlement is required
- C. Define document management parameters
- D. Define a number range for settlement documents
正解：B、C
質問 # 140
What is the highgest reporting level in management accounting?
- A. Company code
- B. Operating concern
- C. Profit center
- D. Controlling area
正解：B
質問 # 141
To which objects do you assign the elements of the cost component split to ensure the transfer of costing to costing-based CO-PA?
- A. Value fields
- B. Segments
- C. Controling Area
- D. G/L accounts
正解：A
質問 # 142
Which of the following objects can be selected in templates for activity-based costing? 2 answers
- A. Business process
- B. WBS element
- C. Cost center/activity typ
- D. internal order
正解：A、C
質問 # 143
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