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Exam Code: C-IBP-2502
Exam Name: SAP Certified Associate - SAP IBP for Supply Chain
Vendor: SAP

60 Questions & Answers
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NEW QUESTION: 1
Refer to the exhibit.

An administrator created a backplane stack with the plug-and-play method, and did not alter the default backplane stacking settings. Later, two backplane stacking links failed, as shown in the exhibit.
What happens to the backplane stack after the failures?
A. The fragment that contains the commander operates at Layer 2 and Layer 3, and the other fragment operates at Layer 2 only.
B. The standby becomes the commander of its fragment, which remains active. The fragment with the commander becomes inactive.
C. The standby becomes the commander of its fragment. Both fragments remain active and operate at both Layer 2 and Layer 3.
D. The fragment that contains the commander remains active, and the fragment with the standby member is disabled.
Answer: C

NEW QUESTION: 2
An internal control questionnaire would be most appropriate in which of the following situations?
A. Testing controls in decentralized offices.
B. Testing controls in high risk areas.
C. Testing controls in areas with high control failure rates.
D. Testing controls where operating procedures vary.
Answer: A

NEW QUESTION: 3
An entity sells inventory for US $80,000 that had an inventory cost of US $40.
The terms of the sale involve payments receivable of US $10,000 in the first year, 11F; $45,000 in the second year, and US $25,000 in the third year. The buyer of the inventory is a new firm with no credit history. If the cost-recovery method of revenue recognition is used, the amount of gross profit to be recognition in the second year is:
A. US $15,000
B. US $0
C. US $45,000
D. US $5,000
Answer: A
Explanation:
The profit recognized in the second year equals the cumulative payments received minus the seller's cost, or US $15,000 [($10,000 + $45,000) - $40,000].


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