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Free C-HRHPC-2105 Study Material, C-HRHPC-2105 Latest Practice Questions | Valid Test C-HRHPC-2105 Tutorial - FreeTorrent

C-HRHPC-2105

Exam Code: C-HRHPC-2105

Exam Name: SAP Certified Application Associate - SAP SuccessFactors for Employee Central Payroll 1H/2021

Version: V22.75

Q & A: 580 Questions and Answers

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NEW QUESTION: 1
High Plains Tubular Company is a leading manufacturer and distributor of quality steel products used in energy, industrial, and automotive applications worldwide.
The U.S. steel industry has been challenged by competition from foreign producers located primarily in Asia. All of the U.S. producers are experiencing declining margins as labor costs continue to increase. In addition, the U.S. steel mills arc technologically inferior to the foreign competitors. Also, the U.S. producers have significant environmental issues that remain unresolved.
High Plains is not immune from the problems of the industry and is currently in technical default under its bond covenants. The default is a result of the failure to meet certain coverage and turnover ratios. Earlier this year, High Plains and its bondholders entered into an agreement that will allow High Plains time to become compliant with the covenants. If High Plains is not in compliance by year end, the bondholders can immediately accelerate the maturity date of the bonds. In this case. High Plains would have no choice but to file bankruptcy.
High Plains follows U.S. GAAP. For the year ended 2008, High Plains received an unqualified opinion from its independent auditor. However, the auditor's opinion included an explanatory paragraph about High Plains' inability to continue as a going concern in the event its bonds remain in technical default.
At the end of 2008, High Plains' Chief Executive Officer (CEO) and Chief Financial Officer (CFO) filed the necessary certifications required by the Securities and Exchange Commission (SEC).
To get a better understanding of High Plains' financial situation, it is helpful to review High Plains' cash flow statement found in Exhibit 1 and selected financial footnotes found in Exhibit 2.

Exhibit 2: Selected Financial Footnotes
1. During 2008, High Plains' sales increased 27% over 2007. Its sales growth continues to significantly exceed the industry average. Sales are recognized when a firm order is received from the customer, the sales price is fixed and determinable, and collectability is reasonably assured.
2. The cost of inventories is determined using the last-in, first-out (LIFO) method. Had the first-in, first-out method been used, inventories would have been $152 million and $143 million higher as of December
31,2008 and 2007, respectively.
3. Effective January 1, 2008, High Plains changed its depreciation method from the double-declining balance method to the straight-line method in order to be more comparable with the accounting practices of other firms within its industry. The change was not retroactively applied and only affects assets that were acquired on or after January 1,2008.
4. High Plains made the following discretionary expenditures for maintenance and repair of plant and equipment and for advertising and marketing:

5. During the fiscal year ended December 31, 2008, High Plains sold $50 million of its accounts receivable, with recourse, to an unrelated entity. All of the receivables were still outstanding at year end.
6. High Plains conducts some of its operations in facilities leased under noncancelable capital leases.
Certain leases include renewal options with provisions for increased lease payments during the renewal term.
7. High Plains' average net operating assets at the end of 2008 and 2007 was $977.89 million and $642.83 million, respectively.
Which of the following statements about evaluating High Plains financial reporting quality is least accurate?
A. Higher Plains may have manipulated earnings due to the risk of
B. High Plains' extreme revenue growth will likely revert back to normal levels over time.
C. Because of the estimates involved, a higher weighting should be assigned to the accrual component of High Plains' earnings as compared to the cash component.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
It appears thai High Plains manipulated its earnings upward in 2008 to avoid default under its bond covenants. However, the higher earnings are lower quality as measured by the cash flow accrual ratio.
Because of the estimates involved, a lower weighting should be assigned to the accrual component of High Plains' earnings. Extreme earnings (including revenues) tend to revert to normal levels over time (mean reversion). (Study Session 7, LOS 25.b,e)

NEW QUESTION: 2
UVC has deployed custom tabs to Production via change sets, without including the profiles settings. What is true about the visibility of custom tabs in Enterprise Edition?
A. Custom tabs are not deployed
B. Custom tabs are hidden for all users
C. Custom tabs are default off for all the users.
D. Custom tabs are default on for all the users
Answer: B

NEW QUESTION: 3
Which two operating systems are currently supported by IBM Tivoli Storage Manager V7.1 server?
A. z/OS
B. AIX
C. Debian Linux
D. Microsoft Windows Server
E. Apple OS X Server
Answer: B,D
Explanation:
Reference:
http://www-01.ibm.com/support/docview.wss?uid=swg21243309

NEW QUESTION: 4
Match the task for server settings in group mapping with its order in the process.

Answer:
Explanation:

Explanation
Native - Requires the installation of an OS
Hosted - Requires the installation of an OS
Bare-metal - Does not require installation of an OS
Type 1 - Does not require installation of an OS

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