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最新的 Accounts Payable Certification APS 免費考試真題:

1. To establish a successful shared services center, each of the following is required EXCEPT:

A) A customer service orientation
B) A change in mindset
C) Performance metrics
D) A greenfield site

2. What is the current thinking regarding automation of T&E expense handling, reporting, and reimbursement?

A) While automation can be helpful, T&E processing still requires a lot of manual work
B) It reduces processing costs, thereby increasing efficiency in handling T&E data
C) It opens too many loopholes for unauthorized expenses to sneak through
D) T&E automation solutions are still too new to evaluate accurately

3. What is an efficient way to handle vendor contact information in the VMF that is likely to change frequently?

A) Include in the vendor contract that you must be notified of any personnel changes in writing
B) Assign an individual to review the contact information for these vendors on a weekly basis
C) Include only the vendor web address in the VMF and check online to find the right contact as needed
D) Conduct a thorough audit of vendor names and addresses semiannually and make all changes discovered

4. When maintaining an audit trail of changes to the vendor master file, which of the following should be recorded? I. Who requested the change; II. Who actually made the change; III. The date the change was made.

A) I and III only
B) II and III only
C) I and II only
D) I, II, and III

5. Organizations most commonly use wire transfers for which of the following?

A) High dollar payments
B) Direct deposit of executive pay
C) Rent or mortgage payments
D) Low dollar bulk payments

問題與答案：