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  • Exam Number/Code C_ARP2P_2105
  • Product Name SAP Certified Application Associate - SAP Ariba Procurement
  • Questions and Answers
  • 223 Q&As
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NEW QUESTION: 1
It is important for employees to know whether confidential information is a trade secret, or some other confidential material, because:
A. If not a trade secret, the information once disclosed cannot be further prevented from disclosure by an injunction
B. If not a trade secret and it is disclosed, the employer must take action after the disclosure and must be able to prove some actual damage in order to recover
C. All of the above.
D. If not a trade secret, the information once disclosed is no longer defendable
E. If it is a trade secret, the employee may be prevented from disclosing t by injunction.
Answer: C

NEW QUESTION: 2
According to the FASB conceptual framework, which of the following attributes would not be used to
measure inventory?
A. Historical cost.
B. Net realizable value.
C. Replacement cost.
D. Present value of future cash flows.
Answer: D
Explanation:
Choice "d" is correct. The present value of future cash flows is used to measure long-term receivables or
payables, not inventory, because inventory is a short-term asset, which has more immediate cash flows.
SFAC 5 para. 67 Choice "a" is incorrect. Historical cost can be used to measure inventory because it is a
relevant and reliable measurement attribute of current assets such as inventory. Choice "b" is incorrect.
Replacement (or current) cost can be used to measure inventory because it is a relevant and reliable
measurement attribute of current assets such as inventory. Choice "c" is incorrect. Net realizable value
can be used to measure inventory because it is a relevant and reliable measurement attribute of current
assets such as inventory.

NEW QUESTION: 3



A. Option C
B. Option D
C. Option A
D. Option B
Answer: C


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