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C_TFIN22_67 Exam Dumps - SAP Certified Application Associate - Management Accounting with SAP ERP 6.0 EhP7

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Question # 25

Which of the following statement are correct with reference to Standard price?

Please choose the correct answer.

Response:

A.

All stock posting takes place at moving average price.

B.

Price fluctuations credit/debit the cost objects.

C.

Price difference cannot be subsequently adjusted to the ending inventories or the consumed products.

D.

Where the price varies from the standard price, the differences are posted to material account.

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Question # 26

Which of the following organizational units are maintained in Management Accounting? (Choose two)

A.

Controlling area

B.

Operating concern

C.

Company code

D.

Business area

E.

Functional area

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Question # 27

The system does not allow you to create a primary cost element.

What do you check first?

A.

Whether the P/L account exists

B.

Whether the cost element category is valid

C.

Whether the balance sheet account exists

D.

Whether the 6/L account currency is the same as the controlling area currency

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Question # 28

What is controlled by a schedule line category? (Choose two)

A.

The transfer of requirements

B.

The billing relevance of a material

C.

The determination of the partner determination procedure

D.

The movement type with which stock changes are posted with the goods issue

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Question # 29

Which step in the sales from stock process creates the cost of goods sold in Costing-based Profitability Analysis (CO-PA)?

A.

Billing

B.

Outbound delivery

C.

Creation of the transport order

D.

Creation of the sales order

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Question # 30

Which of the following fields are required to create a cost center in management accounting (CO)? (Choose two)

A.

User responsible

B.

Hierarchy area

C.

Description

D.

Company code

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Question # 31

Which master data is required for a direct activity allocation? (Choose three)

A.

Activity type

B.

Cost center

C.

Allocation cycle

D.

Activity price

E.

Secondary cost element

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Question # 32

The difference between Planning vs. Budgeting is as below, which statement is not correct?

Please choose the correct answer.

Response:

A.

Planning is cost oriented whereas budgeting is funds oriented.

B.

The planning change easily where as budgeting is a binding value and new line item created for each changes.

C.

Planning is based on approved funds whereas budgeting is based on funds requested.

D.

Unutilized budget can be carried forward in subsequent fiscal year but no such function is available in planning.

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