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最新的 Accounts Payable Certification APS 免費考試真題:
1. What is one reason special care must be taken when making changes to the vendor master file?
A) This task is generally performed by those who have little training on data entry 
 B) Many instances of fraud are enabled by changes in the VMF 
 C) Some AP software solutions have been shown to corrupt data during this process 
 D) Internal audit generally oversees this process and they must be consulted first
2. What is a good strategy for dealing with the change that typically accompanies automation?
A) If you feel the change won't be for the best, try to convince management to delay 
 B) Request that you be reassigned to a role that is unaffected by automation 
 C) Understand and accept that it will take time to learn a new system 
 D) Don't worry about it until you must actually implement the changes
3. In double-entry accounting, which of the following pairs of accounting entries are made when an invoice has been paid?
A) Debit the expense and credit the AP liability account 
 B) Credit cash and debit the asset account 
 C) Debit cash (asset) and credit the AP liability account 
 D) Credit cash and debit the AP liability account
4. According to the ACFE, which of the following is the most common type of fraud scheme?
A) Asset misappropriation 
 B) Financial misstatement 
 C) Intellectual property fraud 
 D) Corruption (bribery)
5. The accounting term "accrued expenses" represents which of the following?
A) Planned expenditures that have not been incurred in the current period 
 B) Pre-paid expenses that were paid with petty cash 
 C) Forecasted expenses for which an invoice has not been received in the current period 
 D) Incurred expenses that have not been posted in the current period
問題與答案:
| 問題 #1 答案: B  | 問題 #2 答案: C  | 問題 #3 答案: D  | 問題 #4 答案: A  | 問題 #5 答案: D  | 
 							
 						
                 

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