C_S4CFI_2504 実際試験問題と解答 - 模擬練習 - 受験自信を増やす

Question No : 1
What can you do when executing a depreciation posting run? Note: There are 3 correct answers to this question.

A.You can check the posted depreciation for each asset on the FI document
B.You can reverse the FI posting documents of the depreciation run
C.You can run depreciation separately for each ledger
D.You can select to cancel the depreciation run if the program finds errors in individual assets
E.You can process a depreciation test run for an individual asset

正解:
Explanation:
The "Depreciation Posting Run" app in SAP S/4HANA Cloud offers multiple functionalities.
A: Correct. Depreciation details are visible in the FI document.
B: Correct. Reversals are possible via the app.
C: Correct. Separate runs per ledger are supported in multi-ledger setups.
D, E: Incorrect. Cancellation and individual asset test runs are not standard features.
Reference: SAP Help Portal - "Depreciation Posting Run."

Question No : 2
Which asset accounting-relevant postings are made periodically, typically at the end of the month? Note: There are 2 correct answers to this question.

A.Post transfer
B.Settlement of the WBS element
C.Depreciation posting
D.Post asset acquisition via clearing account

正解:
Explanation:
Periodic postings in SAP S/4HANA Cloud Asset Accounting occur at period-end.
B: Correct. WBS settlement to AUC or final assets is typically monthly.
C: Correct. Depreciation is posted periodically (e.g., via "Depreciation Run" app).
A, D: Incorrect. Transfers and acquisitions are event-driven, not periodic.
Reference: SAP Help Portal - "Periodic Asset Postings."

Question No : 3
Which asset characteristic controls if an asset is under construction?

A.Settlement profile
B.Capitalization date
C.Depreciation key
D.Asset class

正解:
Explanation:
Assets under construction (AUC) in SAP S/4HANA Cloud are managed via asset class.
D: Correct. A specific AUC asset class (e.g., with no depreciation) identifies it as under construction.
A, B, C: Incorrect. These refine AUC behavior but don’t define its status.
Reference: SAP Help Portal - "Assets Under Construction."

Question No : 4
What does the asset class determine? Note: There are 3 correct answers to this question.

A.The G/L accounts for asset transactions
B.The inventory number
C.The default depreciation key
D.The balance sheet structure
E.The asset number

正解:
Explanation:
Asset classes in SAP S/4HANA Cloud define accounting and depreciation rules.
A: Correct. G/L accounts are linked via asset class.
C: Correct. Default depreciation keys are set in the asset class.
D: Correct. It influences balance sheet structure via account determination.
B, E: Incorrect. Inventory and asset numbers are system-generated or manual, not class-driven.
Reference: SAP Help Portal - "Asset Class Configuration."

Question No : 5
Which date determines the period of the asset acquisition?

A.Posting date
B.Document date
C.Asset value date
D.Base date

正解:
Explanation:
In SAP S/4HANA Cloud Asset Accounting, the asset value date controls capitalization timing.
C: Correct. Asset value date determines the period for acquisition posting and depreciation start.
A, B, D: Incorrect. These dates serve other purposes (e.g., document entry).
Reference: SAP Help Portal - "Asset Acquisition Posting."

Question No : 6
On which level do you define maximum amounts for low-value assets? Note: There are 2 correct answers to this question.

A.Valuation area
B.Ledger group
C.Accounting principle
D.Company code

正解:
Explanation:
Low-value asset (LVA) thresholds in SAP S/4HANA Cloud are set at levels affecting depreciation and valuation.
A: Correct. Valuation area defines LVA limits for depreciation rules.
D: Correct. Company code sets organizational LVA thresholds.
B, C: Incorrect. Ledger group and accounting principle do not directly define LVA amounts.
Reference: SAP Help Portal - "Low-Value Assets Configuration."

Question No : 7
For which fields can you enter time-dependent changes in the asset master record? Note: There are 3 correct answers to this question.

A.Description
B.Trading partner number
C.Cost center
D.WBS Element
E.Plant

正解:
Explanation:
Time-dependent data in the asset master allows changes over periods (e.g., via "Manage Fixed Assets").
A: Correct. Description can be updated time-dependently.
C: Correct. Cost center assignments are time-dependent.
D: Correct. WBS elements can change with time.
B, E: Incorrect. Trading partner and plant are typically fixed data.
Reference: SAP Help Portal - "Time-Dependent Asset Data."

Question No : 8
How can you identify an asset number as a main asset number?

A.By the prefix -1 after the asset number
B.By the lack of prefix for the asset
C.By the prefix -0 after the asset number
D.By the description of the asset

正解:
Explanation:
In SAP S/4HANA Cloud, main asset numbers are distinguished from sub-assets.
B: Correct. Main assets have no suffix/prefix; sub-assets append a suffix (e.g., -001).
A, C, D: Incorrect. Prefixes or descriptions are not standard indicators.
Reference: SAP Help Portal - "Asset Accounting Numbering."

Question No : 9
In the Managed Fixed Assets app, assets that are created in the database but not activated or deactivated are displayed under which tab?

A.Saved
B.Draft
C.Created
D.Acquired

正解:
Explanation:
In the "Manage Fixed Assets" app, assets in a pre-activation state are tracked separately.
B: Correct. "Draft" tab shows assets created but not yet activated or posted.
A, C, D: Incorrect. These tabs represent different statuses (e.g., "Acquired" is for posted assets).
Reference: SAP Help Portal - "Manage Fixed Assets App."

Question No : 10
You want to check why a down payment request was not generated for an item in a purchase order. Where would you check? Note: There are 2 correct answers to this question.

A.The purchase order line item
B.The purchase order header
C.The goods receipt line item
D.The invoice header

正解:
Explanation:
Down payment requests in SAP S/4HANA Cloud are configured at the purchase order (PO) level.
A: Correct. Line item settings (e.g., payment condition) determine down payment triggers.
B: Correct. Header-level conditions or settings can influence down payment generation.
C, D: Incorrect. Goods receipt and invoice stages occur after PO and are not primary sources for this check.
Reference: SAP Help Portal - "Down Payments in Procurement."

Question No : 11
At which point in the integrated sales process is a balance sheet-relevant accounting document created?

A.Sales order confirmation
B.Quotation
C.Sales order creation
D.Goods issue

正解:
Explanation:
In the SAP S/4HANA Cloud sales process, balance sheet-relevant postings occur when inventory is affected.
D: Correct. Goods issue posts to inventory and expense accounts (e.g., Dr. COGS, Cr. Inventory), impacting the balance sheet.
A, B, C: Incorrect. These steps (confirmation, quotation, sales order) are preliminary and do not generate accounting documents.
Reference: SAP Help Portal - "Order-to-Cash Process."

Question No : 12
What are the effects of a goods issue posting? Note: There are 2 correct answers to this question.

A.It posts an accounting document
B.It reduces the inventory values
C.It generates an invoice for approval
D.It increases the inventory value

正解:
Explanation:
A goods issue in SAP S/4HANA Cloud (e.g., via "Post Goods Issue" app) impacts inventory and accounting.
A: Correct. It generates an accounting document (e.g., Dr. COGS, Cr. Inventory).
B: Correct. Inventory value decreases due to stock reduction.
C: Incorrect. Invoices are linked to billing, not goods issue.
D: Incorrect. Goods issue reduces, not increases, inventory value.
Reference: SAP Help Portal - "Goods Movement in Inventory Management."

Question No : 13
Which field can be changed in a posted invoice? Note: There are 3 correct answers to this question.

A.Invoice amount
B.Profit center
C.Payment terms
D.Line item text
E.Reference

正解:
Explanation:
In SAP S/4HANA Cloud, posted invoices have limited editable fields due to audit and integrity rules.
B: Correct. Profit center can be changed via "Change Document" (FB02 equivalent in Fiori).
D: Correct. Line item text is editable post-posting for descriptive purposes.
E: Correct. Reference field can be updated for tracking purposes.
A: Incorrect. Invoice amount is locked after posting to maintain financial integrity.
C: Incorrect. Payment terms are fixed post-posting unless reversed.
Reference: SAP Help Portal - "Editing Posted Documents."

Question No : 14
Which of the following fields are maintained on the general data segment of the customer business partner? Note: There are 2 correct answers to this question.

A.Communication language
B.Bank key
C.Payment method
D.Company code

正解:
Explanation:
The general data segment of a customer business partner in SAP S/4HANA Cloud is maintained at the business partner level, not company code-specific.
A: Correct. Communication language is set in the general data (e.g., BP role FLCU01).
C: Correct. Payment method is part of general payment data, applicable across company codes unless overridden.
B: Incorrect. Bank key is maintained in the payment transactions tab, not general data.
D: Incorrect. Company code is specific data, not part of the general segment.
Reference: SAP Help Portal - "Business Partner Maintenance in SAP S/4HANA."

Question No : 15
When processing payments, what are possible functions of reason codes? Note: There are 3 correct answers to this question.

A.Create a sales order
B.Automatic posting of a residual item to a specific G/L account
C.Control of the account where a residual item is posted
D.Control of the type of payment notice sent to a customer
E.Generate payment reminder

正解:
Explanation:
Reason codes in SAP S/4HANA Cloud Financial Accounting are used to handle payment differences and automate related processes.
B: Correct. Reason codes can trigger automatic posting of residual items to predefined G/L accounts (e.g., write-off accounts).
C: Correct. They control the G/L account assignment for residuals, ensuring accurate financial reporting.
D: Correct. Reason codes can influence the type of payment notice (e.g., partial payment notification) sent to customers.
A: Incorrect. Sales orders are unrelated to payment processing reason codes.
E: Incorrect. Payment reminders are part of dunning, not directly tied to reason codes.
Reference: SAP Help Portal - "Reason Codes in Accounts Receivable."

SAP C_S4CFI_2504 問題練習