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Exam Code: C-FIOAD-1909

Exam Name: SAP Certified Technology Associate - SAP Fiori System Administration Exam

Version: V15.35

Q & A: 208 Questions and Answers

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NEW QUESTION: 1
엔터티에 대한 요약 비교 대차 대조표는 다음과 같습니다.

대차 대조표 날짜의 유동성 비율을 살펴보면 1) 현재 비율과 2) 산 테스트 (빠른) 비율은 어떻게 됩니까?

A. 옵션 C
B. 옵션 D
C. 옵션 A
D. 옵션 B
Answer: B
Explanation:
The current ratio is determined by dividing current assets by current liabilities. The acidtest
ratio is determined by dividing quick assets by current liabilities. At December 31. Year 1. The current ratio is 6 to 1 [(US $40,000 + $120,000 + $200,000) - $60,01101. December
31. Year 2, the current ratio is 4.3 to 1 [(US $30,000 + $100,000 + $300,000) -$100,000]. Hence, there was a decrease in the current ratio. At December 31, Year 1, the acid-test ratio is 2.667 to 1 [(US $40,000 + $120,000) - $60.000]. At December 31, Year 2, the acid-test ratio is 1.3 to 1 [(US $3:0,000 + $100,000) - $100,000]. Thus, the acidtest ratio also declined. An entity's financial statements for the current year are presented below:


NEW QUESTION: 2
Your nephew has asked you to help him formulate a financial plan for his family. Scott is 27 years old and has been employed as an associate with a law firm for two years. Sarah, his wife, is 26 years old and works in the human resources department of a large corporation. The couple is childless now, but they plan to begin a family in a few years. Together, they have accumulated $10,000 in a savings account and recently inherited $40,000 cash. They expect to be able to start saving at least $5,000 annually since their incomes more than meet their current needs. They each have employer-provided health insurance and retirement plans. Both have excellent upward mobility potential in their careers. They currently pay taxes at the marginal rate of 15%. Scott tells you that although they regularly read some of the more popular financial investment magazines, neither feels particularly knowledgeable about the world of investments.
Based on this information, which of the following statements is true?
A. A greater than average percentage of their money should be invested in municipal bonds to minimize their currently high tax bill.
B. Purchasing power risk is not an issue in their situation.
C. A greater than average percentage of their money should be invested in money market mutual funds to meet their needs for liquidity.
D. Although some money should be allocated to bond funds for diversification purposes, bond funds should be underweighted in favor of stock funds.
Answer: D
Explanation:
Explanation/Reference:
Explanation: Given that Scott and Sarah already have a nice nest egg started at their relatively young ages and are expecting to be able to contribute more to it, with no obvious need for current income, some of their money should be allocated to bond funds for diversification purposes, but bond funds should be underweighted in favor of stock funds. Purchasing power risk is an issue for them, and bond funds do not provide the inflation hedge that stock funds do. At the current time, municipal bond funds should not be selected since they pay taxes at a low marginal tax rate. This allocation may need to be changed down the road a bit as their tax rate (and other circumstances) change. Only a minimal amount of money should be allocated to a money market fund since the couple has no need for current income, and money market funds offer low returns.

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