APS Prüfungsaufgaben & IOFM APS Online Praxisprüfung - APS Buch - Ce-Isareti 
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Exam Code: APS
Exam Name: Accredited Payables Specialist (APS) Certification Exam
Vendor: IOFM

60 Questions & Answers
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NEW QUESTION: 1
An auditor's special report on financial statements prepared in conformity with the cash basis of accounting
should include a separate explanatory paragraph before the opinion paragraph that:
A. Justifies the reasons for departing from generally accepted accounting principles.
B. Explains how the results of operations differ from financial statements prepared in conformity with
generally accepted accounting principles.
C. Refers to the note to the financial statements that describes the basis of accounting.
D. States whether the financial statements are fairly presented in conformity with another comprehensive
basis of accounting.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An auditor's special report on financial statements prepared in conformity with the
cash basis of accounting should include a separate explanatory paragraph before the opinion paragraph
that refers to the note to the financial statements that describes the basis of accounting.
Choice "A" is incorrect. The auditor should not include a separate explanatory paragraph that justifies the
reasons for any departure from GAAP.
Choice "B" is incorrect. The opinion paragraph (not the preceding explanatory paragraph) states whether
the financial statements are fairly presented in conformity with the other comprehensive basis of
accounting.
Choice "D" is incorrect. The auditor's report does not explain the differences between GAAP and the
OCBOA, but merely states that they are different.

NEW QUESTION: 2
You are troubleshooting an application that runs a query. The application frequently causes
deadlocks. You need to identify which transaction causes the deadlock. What should you do?
More than one answer choice may achieve the goal. Select the BEST answer.
A. Create an extended events session to capture deadlock information.
B. Query the sys.dm_exec_requests dynamic management view.
C. Create a trace in SQL Server Profiler that contains the Deadlock graph event.
D. Query the sys.dm_exec_sessions dynamic management view.
Answer: A

NEW QUESTION: 3

A. Option A
B. Option D
C. Option B
D. Option C
Answer: C

NEW QUESTION: 4
You use a Window 8.1 tablet. The tablet receives Windows Update updates automatically from the Internet. The tablet has Wi-Fi and is connected to a 3G mobile broadband Wi-Fi hot spot.
You need to minimize data usage while connected to this hot spot.
What should you do?
A. Turn on Airplane Mode.
B. Configure the broadband connection as a metered network.
C. Disable File and Print Sharing for mobile broadband connections.
D. Edit the Inbound Rule of Windows Firewall, and then disable Internet Control Message Protocol (ICMP) traffic.
E. Configure the interface metric of IP settings for Wi-Fi connection as 1.
Answer: B
Explanation:
http://windows.microsoft.com/en-us/windows-8/metered-internet-connections-frequently-
asked-questions
Metered Internet connections: FAQ
If you have a metered Internet connection, setting your network connection to metered in
Windows can help you reduce the amount of data you send and receive.
Note: Ethernet network connections can't be set to metered.
How does setting my network connection to metered affect my PC?
Any app that relies on an Internet connection to update or display info might be limited in
the amount of data it can download or display. You might notice these and other effects:
Windows Update will only download priority updates.
Apps downloading from the Windows Store might be paused.
Start screen tiles might stop updating.
Offline files might not sync automatically.


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