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Vendor: CIMA

Exam Code: F3 Dumps

Questions and Answers: 104

Product Price: $69.00

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NEW QUESTION: 1
Suppose that an entity has paid one of its liabilities t ice during the year in error The effects of this mistake would be?
A. Assets, net income, and equity are unaffected
B. Assets and profit and equity} are understated, and liabilities are overstated.
C. Assets Liabilities, and equity are understated.
D. Assets and liabilities are understated.
Answer: D
Explanation:
When a liability is paid, an entry debiting accounts payable and crediting cash is made. If an entity erroneously pays a liability twice, the accounts payable and cash accounts will be understated by the amount of the liability. Hence, assets and liabilities will be understated.

NEW QUESTION: 2
Part of organizational development is a commitment to quality. One of the quality pioneers you should be familiar with is Philip B.
Crosby. Which one of Crosby's absolutes of quality management is revealed below?
A. Quality is planned into a project, not inspected in.
B. Quality must be defined before it can be achieved.
C. Quality costs less than rework.
D. Quality is achieved by prevention, not appraisal.
Answer: D
Explanation:
Reference: Professional in Human Resources Certification Guide, Sybex, ISBN: 978-0470-43096-5. Chapter 5: Human Resource Development. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US Body of Knowledge.
Chapter: Human Resource Development
Objective: Organization Development

NEW QUESTION: 3
In welcher Reihenfolge sucht das System nach einer gültigen Bezugsquelle, wenn Sie manuell eine Bestellanforderung mit automatischer Quellenermittlung erstellen?
Bitte wählen Sie die richtige Antwort.
A. Infosatz
Quellenverzeichnis
Vertragsgegenstand umreißen
Quotenvereinbarung
B. Infosatz
Vertragsgegenstand umreißen
Quellenverzeichnis
Quotenvereinbarung
C. Quotenvereinbarung
Quellenverzeichnis
Vertragsgegenstand umreißen
Infosatz
D. Quellenliste
Vertragsgegenstand umreißen
Infosatz
Quotenvereinbarung
Answer: C

NEW QUESTION: 4
To be in compliance with the Montreal Protocol, which of the following options can be taken to refill a Halon flooding system in the event that Halon is fully discharged in the computer room?
A. Order an immediate refill with Halon 1301 from the manufacture
B. Contact a Halon recycling bank to make arrangements for a refill
C. Order a different chlorofluorocarbon compound from the manufacture
D. Order an immediate refill with Halon 1201 from the manufacture
Answer: B


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