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Exam Code: C-ARP2P-2105

Exam Name: SAP Certified Application Associate - SAP Ariba Procurement

Version: V15.35

Q & A: 208 Questions and Answers

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NEW QUESTION: 1
リスク管理のリスク評価ステップにおける活動とは何ですか?
A. リスクを増大させる脅威の原因を特定する
B. 既存のリスクを継続的に観察する
C. セキュリティ管理策の計画と展開
D. リスクの可能性を判断する
Answer: D

NEW QUESTION: 2
SSHv1認証ネゴシエーション中の最初の交換は次のうちどれですか?
A. サーバーはユーザーにユーザー名とパスワードを要求します。
B. クライアントはセッションキーを生成します。
C. クライアントとサーバーは暗号化アルゴリズムに同意します。
D. サーバーは公開鍵をクライアントに送信します。
Answer: D

NEW QUESTION: 3
Which of the following statements is (are) valid regarding the interest rate risk for floating rate securities? The price of a floating-rate security will fluctuate because:
I). The longer the time to the next coupon reset date, the greater the potential price fluctuation.
II). The required margin that investors demand in the market changes.
III). A floating-rate security can have a cap.
A. I, II and III.
B. I and III.
C. I and II.
Answer: A
Explanation:
With respect to the interest rate risk for floating rate securities, the price of a floating-rate security will fluctuate because:
The longer the time to the next coupon reset date, the greater the potential price fluctuation.
*
The required margin that investors demand in the market changes.
*
A floating-rate security can have a cap.
*

NEW QUESTION: 4
Conner purchased 300 shares of Zinco stock for $30,000 in 1980. On May 23, 1994, Conner sold all the
stock to his daughter Alice for $20,000, its then fair market value. Conner realized no other gain or loss
during 1994. On July 26, 1994, Alice sold the 300 shares of Zinco for $25,000.
What amount of the loss from the sale of Zinco stock can Conner deduct in 1994?
A. $5,000
B. $3,000
C. $0
D. $10,000
Answer: C
Explanation:
Explanation
Choice "a" is correct. Even though Conner has a realized loss of $10,000 on this transaction he cannot
deduct the loss since it was incurred in a transaction with his daughter, a related party.
Choice "b" is incorrect. $3,000 is the limit on deductible net capital losses. However, Conner cannot
deduct this loss, since it was incurred in a transaction with his daughter, a related party.
Choice "c" is incorrect. Conner's realized loss on the sale is $10,000 ($20,000 proceeds less $30,000
basis). However, Conner cannot deduct this loss, since it was incurred in a transaction with his daughter,
a related party.
Choice "d" is incorrect. $10,000 is Conner's realized loss on the sale. However, Conner cannot deduct
this loss, since it was incurred in a transaction with his daughter, a related party.

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