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APS日本語版参考書、APS対応受験

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君はまだIOFMのAPS認証試験を通じての大きい難度が悩んでいますか？君はまだIOFM APS認証試験に合格するために寝食を忘れて頑張って復習しますか？早くてIOFM APS認証試験を通りたいですか？JPTestKingを選択しましょう！JPTestKingはきみのIT夢に向かって力になりますよ。JPTestKingは多種なIT認証試験を受ける方を正確な資料を提供者でございます。弊社の無料なサンプルを遠慮なくダウンロードしてください。

>> APS日本語版参考書 <<

検証するIOFM APS｜高品質なAPS日本語版参考書試験｜試験の準備方法Accredited Payables Specialist (APS) Certification Exam対応受験

成功した方法を見つけるだけで、失敗の言い訳をしないでください。IOFMのAPS試験に受かるのは実際にそんなに難しいことではないです。大切なのはあなたがどんな方法を使うかということです。JPTestKingのIOFMのAPS試験トレーニング資料はよい選択で、あなたが首尾よく試験に合格することを助けられます。これも成功へのショートカットです。誰もが成功する可能性があって、大切なのは選択することです。

IOFM Accredited Payables Specialist (APS) Certification Exam 認定 APS 試験問題 (Q64-Q69):

質問 # 64
Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?

A. I only (Positive Payment)
B. III only (Assumed Receipt)
C. I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)
D. II and III only (Negative Assurance, Assumed Receipt)

正解：B

解説：
Assumed receipt, also known as assumed receipt invoicing, is a process where payment is made based on the assumption that goods have been received, typically when receiving documents are not immediately available.
This contrasts with processes like three-way matching, which require explicit confirmation of receipt. The term "Assumed Receipt" directly describes this practice, while "Positive Payment" and "Negative Assurance" are not standard terms in accounts payable for this context.
The web source from Tipalti explains: "Assumed receipt invoicing allows payments to be processed based on the purchase order and invoice, assuming goods have been received, often used to expedite payments when receiving data is delayed." This aligns with the definition of assumed receipt as the process described in the question.
* Positive Payment (I)is not a recognized term in accounts payable for this process.
* Negative Assurance (II)is a term used in auditing, not accounts payable.
* Assumed Receipt (III)is the correct term, making Option C the only accurate choice.
The IOFM APS Certification Program covers "Payments," including various payment processes and their terminology. While the specific term "assumed receipt" is not directly quoted in the provided sources, the curriculum's emphasis on "peer-tested best practices" includes understanding alternative payment methods, supporting the use of "Assumed Receipt" as the standard term.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Payments Tipalti: "Assumed receipt invoicing allows payments to be processed based on the purchase order and invoice, assuming goods have been received"

質問 # 65
Payments by U.S. companies to U.S. unincorporated service providers must be reported to the IRS if they equal or exceed which of the following dollar amounts?

A. $300
B. $500
C. $600
D. $1,000

正解：C

解説：
TheTax and Regulatory Compliancetopic in the APS Certification Program covers IRS Form 1099 reporting requirements for payments to U.S. unincorporated service providers (e.g., independent contractors, freelancers). Payments for services totaling$600 or morein a calendar year must be reported on Form 1099- NEC (Nonemployee Compensation), ensuring the IRS can track income for tax purposes.
* Option A ($600): Correct. The IRS requires Form 1099-NEC for payments of $600 or more to unincorporated U.S. service providers, such as individuals or partnerships, for services rendered.
* Option B ($1,000): Incorrect. The $600 threshold applies, not $1,000.
* Option C ($500): Incorrect. The threshold is $600, not $500.
* Option D ($300): Incorrect. The threshold is $600, not $300.
Reference to IOFM APS Documents: The APS e-textbook underTax and Regulatory Compliancestates,
"Payments of $600 or more to U.S. unincorporated service providers must be reported on Form 1099-NEC, per IRS regulations." TheMaster Guide to Form 1099 Compliancespecifies, "The $600 threshold applies to nonemployee compensation paid to individuals, sole proprietors, or partnerships, requiring a 1099-NEC filing." The training video reinforces this, noting, "AP ensures 1099-NEC forms are issued for payments of
$600 or more to track contractor income."

質問 # 66
Evaluated Receipt Settlement (ERS) payments are made based on the quantity reflected on which of the following?

A. Receiving Documents
B. Advanced Shipping Notice
C. Supplier Invoice
D. Purchase Order

正解：A

解説：
Evaluated Receipt Settlement (ERS) is a payment process that eliminates the need for a supplier invoice by triggering payments based on the purchase order (PO) and receiving documents. The quantity of goods received, as confirmed by the receiving documents (e.g., goods received note or delivery receipt), determines the payment amount, ensuring that payments reflect only what was actually delivered.
The web source from Esker states: "Evaluated Receipt Settlement (ERS) is a procedure for paying suppliers without requiring a paper invoice from the supplier... Payments are triggered by the receipt of goods or services against a purchase order." The Corcentric source further clarifies: "ERS uses the PO to establish the agreed-upon price and quantity, but the actual payment is based on the quantity received, as verified by the receiving documents." This confirms that the receiving documents provide the critical data on the quantity delivered, which drives the ERS payment.
* Supplier Invoice (A)is incorrect, as ERS eliminates the need for invoices.
* Purchase Order (B)specifies the ordered quantity and price but does not confirm actualreceipt.
* Advanced Shipping Notice (D)provides pre-delivery information but is not the final confirmation of received goods.
The IOFM APS Certification Program covers "Payments," including ERS as a streamlined payment method.
The curriculum's focus on "peer-tested best practices for each phase of the payment process" aligns with the industry standard that ERS payments are based on receiving documents.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Payments Esker: "Evaluated Receipt Settlement (ERS) is a procedure for paying suppliers without requiring a paper invoice from the supplier" Corcentric: "ERS uses the PO to establish the agreed-upon price and quantity, but the actual payment is based on the quantity received"

質問 # 67
On a procurement card statement, which of the following levels of purchase detail is necessary in order to conduct spend analysis?

A. Level 2 detail
B. Level 1 detail
C. Level 4 detail
D. Level 3 detail

正解：D

解説：
Procurement card (P-card) statements provide purchase data at different levels of detail. Level 3 detail includes comprehensive transaction information, such as itemized descriptions, quantities, unit prices, and merchant category codes, making it suitable for conducting spend analysis to track spending patterns and optimize procurement strategies. Level 1 provides basic data (e.g., merchant name, amount), and Level 2 includes additional data (e.g., tax amounts), but neither is sufficient for detailed analysis. Level 4 is not a standard term in P-card reporting.
The web source from Corcentric explains: "Level 3 data on P-card statements includes detailed transaction information, such as line-item details and quantities, enabling organizations to perform robust spend analysis." This confirms that Level 3 detail (Option C) is necessary for spend analysis.
The IOFM APS Certification Program covers "Payments," including P-card program management and reporting. The curriculum's focus on "peer-tested best practices" supports the use of Level 3 data for effective spend analysis in P-card programs.
References:
IOFM Accounts Payable Specialist (APS) Certification Program, covering Payments Corcentric: "Level 3 data on P-card statements includes detailed transaction information, enabling spend analysis"

質問 # 68
The acronym "VAT" stands for:

A. Variable added tax
B. Value added tax
C. Value assessed tax
D. Variable assessed tax

正解：B

解説：
TheTax and Regulatory Compliancetopic in the APS Certification Program covers value-added tax (VAT), a consumption tax levied on the value added at each stage of production or distribution, common in many countries (e.g., EU, Canada). The acronymVATstands forValue Added Tax, a standard term in tax compliance.
* Option A (Value assessed tax): Incorrect. This is not a recognized term in tax regulations.
* Option B (Variable added tax): Incorrect. The term does not reflect the concept of value added at production stages.
* Option C (Variable assessed tax): Incorrect. This is not a standard tax term.
* Option D (Value added tax): Correct. VAT is universally known as Value Added Tax, as defined by tax authorities and IOFM materials.
Reference to IOFM APS Documents: The APS e-textbook underTax and Regulatory Compliancedefines VAT as "Value Added Tax, a tax on the value added at each stage of goods or services production." The training video explains, "VAT, or Value Added Tax, is a key compliance area for AP in international transactions, requiring accurate invoicing and reporting."

質問 # 69
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国際的に認められているIOFMのAPS認定は、特定の分野の知識を十分に活用し、能力を大幅に発揮できることを意味するのは当然です。ワークロードに圧倒され、息を吸うことができない場合、APS準備トレントを選択してみませんか？私たちは、最も信頼性が高く正確な試験資料をお客様に提供することに特化しており、お客様が満足のいくスコアを達成することで試験に合格できるよう支援しています。 APS練習教材を使用すると、APS試験は簡単になります。

APS対応受験: https://www.jptestking.com/APS-exam.html

当社のチームベースの作業システムは、次世代の最高のAPS試験トレントがJPTestKing最終的に形を成し遂げる精神と手を携える人材を最大限に引き出すように設計されています、興味や習慣に応じて、APSトレーニングガイドのバージョンを選択できます、IOFM APS日本語版参考書時間を節約することができるだけでなく、高効率の成果をあげることができて、一度試す価値があります、さらに、弊社のAPS練習テストを選んで、あなたのIOFM APS試験準備中のプレシャーを軽減することができます、JPTestKingのIOFMのAPS試験トレーニング資料を選んだらぜひ成功するということを証明しました、あなたは今やはりAPS試験に悩まされていますか？

その使徒が確認する情報に、あなたにとって不利な事実がもう二つAPSもあるのよね、責任をもって区別をつけてくれなければ、困るじゃないかだが、彼女はべつに恐縮もせず、落ち着いた口調で答えた、当社のチームベースの作業システムは、次世代の最高のAPS試験トレントがJPTestKing最終的に形を成し遂げる精神と手を携える人材を最大限に引き出すように設計されています。

試験の準備方法-効果的なAPS日本語版参考書試験-ハイパスレートのAPS対応受験

興味や習慣に応じて、APSトレーニングガイドのバージョンを選択できます、時間を節約することができるだけでなく、高効率の成果をあげることができて、一度試す価値があります、さらに、弊社のAPS練習テストを選んで、あなたのIOFM APS試験準備中のプレシャーを軽減することができます。

JPTestKingのIOFMのAPS試験トレーニング資料を選んだらぜひ成功するということを証明しました。