C_TS410_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 tasks are performed for external reporting purposes? Note: There are 2 correct answers to this question

A.Manage accounts receivables
B.Calculate production vanances
C.Create a profit and loss statement
D.Create cost center plan/actual statements

正解:
Explanation:
For external reporting purposes, the following tasks are performed:
Manage accounts receivables (A): This involves recording and tracking amounts due from customers for goods or services sold, an essential part of financial reporting to external stakeholders.
Create a profit and loss statement (C): This financial statement summarizes the revenues, costs, and expenses incurred during a specific period, providing a clear view of the company's financial performance to external entities such as investors, regulators, and analysts.
Calculate production variances (B) is more related to internal management accounting and controlling, aimed at analyzing the efficiency and effectiveness of production processes.
Create cost center plan/actual statements (D) is also an internal controlling activity, focusing on monitoring and managing the performance of different organizational units rather than external reporting.

Question No : 2
What elements are recorded during an overall completion confirmation of a maintenance order? Note: There are 3 correct answers to this question

A.Time entry
B.Measuring documents
C.Availability check
D.Materials
E.Invoicing

正解:
Explanation:
During an overall completion confirmation of a maintenance order in SAP, the following elements are recorded:
Time entry (A): The actual time spent on the maintenance activities is recorded, providing data for labor cost calculation and productivity analysis.
Measuring documents (B): These capture measurements and readings from equipment before, during, and after maintenance, contributing to equipment history and performance analysis.
Materials (D): The materials used during the maintenance work are recorded, ensuring accurate inventory management and cost allocation.
An Availability check (C) is part of the planning and preparation for maintenance work but is not typically an element recorded during the completion confirmation.
Invoicing (E) is related to the billing process for external services and is not an element recorded during the overall completion confirmation of internal maintenance orders.

Question No : 3
What is the purpose of using a Work Breakdown Structure (WBS)? Note: There are 3 correct answers to this question

A.To evaluate aggregated data
B.To schedule warehouse tasks
C.To manage equipment
D.To allocate budgets
E.To define responsibilities

正解:
Explanation:
The Work Breakdown Structure (WBS) in project management is used for several purposes, including:
To evaluate aggregated data (A): WBS allows for the aggregation and analysis of project data at various levels, facilitating project monitoring and control.
To allocate budgets (D): Budgets are allocated to different elements of the WBS, enabling detailed financial planning and control at each level of the project.
To define responsibilities (E): WBS elements are associated with specific responsibilities, clarifying the roles and accountability within the project team.
To schedule warehouse tasks (B) is not a function of the WBS; warehouse tasks are managed through logistics and supply chain management systems.
To manage equipment (C) is also not a direct function of the WBS; equipment management is typically handled through asset management or maintenance systems.

Question No : 4
Which of the following can be maintained in a maintenance notification? Note: There are 3 correct answers to this question

A.Materials planning
B.Capacity requirements
C.Tasks
D.Cause of damage
E.Equipment

正解:
Explanation:
In a maintenance notification within SAP, you can maintain various pieces of information, including:
Materials planning (A): This allows for the listing and planning of materials required for maintenance tasks, ensuring that all necessary resources are available when the work is to be performed.
Tasks (C): Specific tasks that need to be carried out during the maintenance can be detailed in the notification, providing clear instructions and objectives for the maintenance team.
Cause of damage (D): Identifying and recording the cause of damage or malfunction is crucial for diagnosing issues and preventing future occurrences.
Capacity requirements (B) are typically managed within maintenance orders rather than notifications, which are more about capturing and communicating issues.
Equipment (E) can be associated with a maintenance notification, but it is not "maintained" within the notification; rather, it is referenced to identify what needs maintenance.

Question No : 5
Which of the following are advantages of the SAP Business Technology Platform? Note: There are 3 correct answers to this question

A.Unified application development environment
B.Optimized for any software
C.Uses the latest machine learning innovations
D.Uses SAP Fiori Spaces
E.Flexible workflows

正解:
Explanation:
The SAP Business Technology Platform (BTP) offers several advantages, including:
Unified application development environment (A): SAP BTP provides a comprehensive set of tools and services for developing, integrating, and extending applications in a unified environment, supporting multiple programming languages and models.
Uses the latest machine learning innovations (C): SAP BTP incorporates advanced machine learning capabilities, enabling developers to build intelligent applications and processes that can learn and adapt over time.
Flexible workflows (E): The platform supports the creation and customization of workflows, allowing businesses to streamline and automate their processes for greater efficiency and adaptability.
Optimized for any software (B) is too broad a statement; while SAP BTP is highly versatile, it is specifically optimized for integrating and extending SAP's application portfolio and leveraging its data model.
Uses SAP Fiori Spaces (D) is not an inherent advantage of SAP BTP; SAP Fiori Spaces is a concept within the SAP Fiori design system for organizing user interfaces, which can be implemented on BTP but is not a direct feature of the platform itself.

Question No : 6
Which action updates the costing-based profitability analysis?

A.Post goods issue
B.Save the billing document
C.Post the customer's payment
D.Create the outbound delivery

正解:
Explanation:
The action that updates the costing-based profitability analysis in SAP is Save the billing document (B). When a billing document is saved, it records revenues, discounts, surcharges, and taxes related to the sale of goods or services. This data is crucial for profitability analysis (CO-PA), allowing the organization to evaluate profitability by various market segments such as products, customers, and sales areas.
Post goods issue (A) affects inventory and cost of goods sold but does not directly update costing-based profitability analysis.
Post the customer's payment (C) is a financial transaction that affects accounts receivable and cash management but does not directly impact profitability analysis.
Create the outbound delivery (D) is part of the logistics process and does not directly update costing-based profitability analysis.

Question No : 7
You have created an equipment master record.
What other master data record can be created automatically?

A.Functional location
B.Material
C.Asset
D.Maintenance BOM

正解:
Explanation:
When you create an equipment master record in SAP, it is possible to automatically create an Asset master record (C) linked to that piece of equipment. This integration allows for seamless asset management, enabling financial tracking and depreciation calculations for the equipment as a fixed asset within the organization's asset accounting processes.
A Functional Location (A) represents the place where an equipment is installed and is not automatically created from an equipment master but rather associated with it.
A Material (B) record represents items that can be procured, stored, and sold and is not automatically created from an equipment master.
A Maintenance BOM (Bill of Materials) (D) details the components that make up a piece of equipment or assembly but must be created separately and then associated with the equipment.

Question No : 8
What are the benefits of using a business partner in SAP S/4HANA? Note: There are 2 correct answers to this question

A.Vendors are managed separately from customers.
B.Redundant data is reduced.
C.Data architecture is harmonized
D.General data is unique to each assigned role.

正解:
Explanation:
The introduction of the Business Partner concept in SAP S/4HANA brings several benefits, including:
Redundant data is reduced (B): By using a single business partner object to represent different roles (e.g., customer, supplier), SAP S/4HANA reduces data redundancy and ensures consistency across different transactions and modules.
Data architecture is harmonized (C): The business partner framework harmonizes the data model across applications, leading to simplified data maintenance and integration, and providing a unified view of business partners.
Vendors being managed separately from customers (A) is not a benefit of the business partner concept; rather, it unifies the management of different roles, including vendors and customers, under a single framework.
General data being unique to each assigned role (D) is not accurate; the general data (e.g., name, address) is shared across roles, enhancing data consistency.

Question No : 9
What does a work center control? Note: There are 2 correct answers to this question

A.Availability of capacity
B.Calculation of costs of work performed
C.Release of production orders
D.Valuation of bill of material components

正解:
Explanation:
In SAP, a work center is an organizational unit that defines where and by what means production operations or activities are carried out.
It controls:
Availability of capacity (A): Work centers are used to plan and monitor the capacity of machines, production lines, or employees, ensuring that production can meet demand without overloading resources.
Calculation of costs of work performed (B): Work centers are associated with cost rates for machine and labor hours, which are used to calculate the costs of operations performed at the work center, contributing to product costing and profitability analysis.
Release of production orders (C) is a function of production planning and control, not directly controlled by work centers.
Valuation of bill of material components (D) is related to material costing and is not a function controlled by work centers.

Question No : 10
Which SAP Suite line-of-business solution can be used to enhance the procurement of external services?

A.SAP Arba
B.SAP Concur Travel and Expense
C.SAP Success Factors
D.SAP Field glass

正解:
Explanation:
SAP Fieldglass is the SAP Suite line-of-business solution specifically designed to enhance the procurement of external services. It is a cloud-based Vendor Management System (VMS) that enables organizations to find, engage, manage, and pay external service providers, including contingent workers and services managed through Statements of Work. SAP Fieldglass helps streamline the procurement process, ensure compliance, and optimize spending on external services.
SAP Ariba (A) is focused on improving procurement processes for goods and services but is more comprehensive in scope, covering a broader range of procurement activities beyond just external services.
SAP Concur Travel and Expense (B) is designed for managing travel and expenses within an organization, not specifically for the procurement of external services.
SAP SuccessFactors (C) is focused on human capital management, including core HR, performance, and recruitment, rather than the procurement of external services.

Question No : 11
You purchase raw materials with a purchase order against a cost center.
During which process step are financial accounting documents posted?

A.Save purchase order
B.Approval of purchase requisition
C.Inbound delivery to warehouse
D.Post valuated goods receipt

正解:
Explanation:
Financial accounting documents are posted during the Post valuated goods receipt (D) process step when purchasing raw materials against a cost center. This step results in the recording of the goods receipt in the system, affecting inventory and financial accounts, and reflects the increase in inventory along with the corresponding financial obligations (e.g., liabilities to the supplier).
Saving a purchase order (A) creates a legal document for the procurement of goods or services but does not result in financial postings.
Approval of a purchase requisition (B) is a preliminary step in the procurement process that authorizes the purchase but does not involve financial postings.
Inbound delivery to the warehouse (C) involves the physical receipt of goods but the financial impact is recorded at the time of the post valuated goods receipt.

Question No : 12
What action assigns actual costs to a project?

A.Material availability check
B.Saving a purchase order
C.Material withdrawal from slock
D.Releasing a project budget

正解:
Explanation:
The action that assigns actual costs to a project is Material withdrawal from stock (C). When materials are withdrawn from stock for use in a project, the actual costs associated with those materials are charged to the project, reflecting the consumption of resources. This is a critical step in project cost management, ensuring that all material costs are accurately accounted for and tracked against the project budget.
A Material availability check (A) is a step in the planning process to ensure materials are available for the project but does not itself result in cost assignment.
Saving a purchase order (B) initiates the procurement process but does not directly assign costs to the project until the goods or services are received and consumed.
Releasing a project budget (D) is the process of formally allocating funds for the project but does not directly result in the assignment of actual costs.

Question No : 13
Which of the following applies to Sales and Distribution enterprise structures? Note: There are 3 correct answers to this question

A.A division can only be assigned to one sales organization.
B.A sales organization can only be assigned to one company code
C.A sales organization can be assigned to more than one company code.
D.A distribution channel can be assigned to many sales organizations.
E.A division can be assigned to more than one sales organization.

正解:
Explanation:
In the Sales and Distribution (SD) enterprise structure of SAP, the following statements apply:
A sales organization can only be assigned to one company code (B): This establishes a clear legal and accounting relationship between sales activities and the company code's financial records.
A distribution channel can be assigned to many sales organizations (D): This allows a company to use the same distribution channel (e.g., retail, wholesale) across different sales organizations, providing flexibility in how products and services are distributed to the market.
A division can be assigned to more than one sales organization (E): Divisions represent product lines or groups of products, and they can be marketed through multiple sales organizations to cover different geographic regions or market segments.
The statement that a division can only be assigned to one sales organization (A) is incorrect; divisions are designed to be flexible and can be used by multiple sales organizations.
The idea that a sales organization can be assigned to more than one company code (C) is not supported in SAP, as the relationship between a sales organization and a company code is meant to be exclusive to ensure clear financial reporting and legal responsibilities.

Question No : 14
In a project, what is the correct term for a group of dependencies, activities, and relationships sequenced in chronological order?

A.Work breakdown structure
B.Project planning
C.Routing
D.Network

正解:
Explanation:
In the context of project management within SAP, the correct term for a group of dependencies, activities, and relationships sequenced in chronological order is a Network (D). Networks are used to represent the logical and temporal sequence of tasks within a project, enabling detailed planning, execution, and monitoring of project activities.
A Work Breakdown Structure (A) is used to structure the project into manageable sections, but it does not inherently define the chronological sequence of activities.
Project Planning (B) is a broad term that encompasses all aspects of planning within a project, including the creation of networks and work breakdown structures, but it is not a specific object or element within SAP.
Routing (C) is more commonly associated with manufacturing processes in SAP and defines the sequence of operations required to produce a product.

Question No : 15
What general ledger accounts receive postings when performing the goods receipt? Note: There are 2 correct answers to this question

A.Vendor reconciliation account
B.Tax Account
C.Consumption account
D.GR/IR account

正解:
Explanation:
During the goods receipt process, the general ledger accounts that receive postings include:
Consumption account (C): When goods are received for consumption (e.g., for a cost center, project, or order), the consumption account is debited to reflect the increase in expenses related to the consumed materials.
GR/IR account (D): The Goods Receipt/Invoice Receipt (GR/IR) account is a temporary account used in the procurement process. It is credited during the goods receipt to record the obligation to pay the supplier, balancing the entry in the consumption account or asset account.
The Vendor reconciliation account (A) is affected when the invoice is posted, not at the goods receipt stage.
The Tax Account (B) may be affected if the goods receipt involves taxable goods, but it is not one of the primary accounts affected by the goods receipt process itself.

SAP C_TS410_2504 問題練習