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Exam Code: C-THR81-2311
Exam Name: SAP Certified Application Associate - SAP SuccessFactors Employee Central Core 2H/2023
Version: V22.75
Q & A: 580 Questions and Answers
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NEW QUESTION: 1
The deferred income tax account
A. can be reported as an asset
B. is reported as a liability if it has a credit balance
C. is where the difference between income tax expense and income tax payable is reconciled
D. all of these answers are correct
Answer: D
Explanation:
Explanation/Reference:
Explanation:
The difference between income tax expense (based on accounting income) and the actual income taxes payable (based on taxable income) is reconciled in an account called deferred income taxes. It can be reported as an asset or a liability, depending on its balance and the circumstances.
NEW QUESTION: 2
Which of the following is the main legislature within the European Union?
A. The European Parliament
B. The Council of the European Union
C. The European Court of Justice
D. The European Commission
Answer: B
NEW QUESTION: 3
Which of the following is a true statement about FINRA rules regarding material that Giant Investments submits to its institutional investors?
I. FINRA requires that each member firm establish procedures for each institutional investor separately.
II. Procedures to be followed in distributing material to institutional investors must be in writing.
III. All institutional sales material must be submitted to a principal for approval prior to being used.
IV. Institutional sales material must be maintained by the member firm for at least three years from the date of last use.
A. I and II only
B. II and III only
C. I, II, and III
D. I, II, and IV only
Answer: D
Explanation:
Explanation/Reference:
Explanation: Only Statements I, II, and IV are true statements regarding FINRA rules on material that Giant submits to its institutional investors. FINRA requires that each member firm establish procedures for each institutional investor separately, and that the procedures to be followed in distributing material to institutional investors be established in writing. Institutional sales material must be maintained by the member firm for at least three years from the date of last use, but there is no requirement that institutional sales material be submitted to a principal for approval prior to being used.
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