APS 무료 덤프문제 온라인 액세스

Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?

• A.Invoice imaging
• B.Utility payments
• C.Performance monitoring
• D.Check printing

The general rule for determining independent contractor status looks at evidence in each of the following categories, EXCEPT:

• A.The job title assigned to the worker
• B.The type of relationship established between the parties
• C.The amount of control the employer has over the worker's finances
• D.The degree of control the employer exercises over the worker's work results

What is one concern accounts payable should have regarding international travel?

• A.Significant differences in time zones can make communication with travelers difficult
• B.Employees must collect appropriate VAT information to allow reclaiming the tax
• C.International travel vendors are known to be unscrupulous so expenses must be scrutinized
• D.Fluctuations in exchange rates must be considered to optimally schedule travel

IRS proposed penalties for missing or incorrect tax IDs on 1099 filings can be abated due to 'reasonable cause,' which can include each of the following, EXCEPT:

• A.Proof of a successful TIN match prior to the date of assessment
• B.Steps the organization has taken in an attempt to obtain the correct payee information
• C.The organization's plan for improving the accuracy of future reporting
• D.Documentation showing the error rate to be less than 5% of total 1099s

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 keep procurement alert to not making mistakes
• C.To allow overages to be deposited into a secure fund for executive use
• D.To prevent vendor fraud