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

1. Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.

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

2. When checking the address of a new vendor, what is one potential red flag?

A) The vendor is located in an unincorporated area
B) The vendor has the same address as one of the organization's own locations
C) The vendor does not appear to use a post office box
D) The vendor's warehouse and its accounts receivable address are different

3. What is an important reason an organization's tolerance level for discrepancies between a PO and an invoice should be kept confidential?

A) To avoid scrutiny by internal audit
B) To prevent vendor fraud
C) To keep procurement alert to not making mistakes
D) To allow overages to be deposited into a secure fund for executive use

4. What does the acronym 'ASP' stand for?

A) Application service provider
B) Accrual statement period
C) Accounting standards protocol
D) Automated secure processing

5. Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III.
States.

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

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