2023 L4M7최신버전공부문제 - L4M7시험대비최신공부자료, CIPS Whole Life Asset Management시험대비공부문제
KoreaDumps의CIPS인증 L4M7덤프는 회사다니느라 바쁜 나날을 보내고 있는 분들을 위해 준비한 시험준비공부자료입니다, KoreaDumps의CIPS인증 L4M7덤프는 최강 적중율을 자랑하고 있어 시험패스율이 가장 높은 덤프자료로서 뜨거운 인기를 누리고 있습니다, KoreaDumps L4M7 시험대비 최신 공부자료에서 제공해드리는 인증시험대비 고품질 덤프자료는 제일 착한 가격으로 여러분께 다가갑니다, 인재도 많고 경쟁도 많은 이 사회에, IT업계인재들은 인기가 아주 많습니다.하지만 팽팽한 경쟁률도 무시할 수 없습니다.많은 IT인재들도 어려운 인증시험을 패스하여 자기만의 자리를 지키고 있습니다.우리KoreaDumps L4M7 시험대비 최신 공부자료에서는 마침 전문적으로 이러한 IT인사들에게 편리하게 시험을 패스할수 있도록 유용한 자료들을 제공하고 있습니다, CIPS L4M7 최신버전 공부문제 저희 사이트에서 처음 구매하는 분이라면 덤프풀질에 의문이 갈것입니다.
그랬다면 그녀의 비극적인 운명은 빗겨갈 수 있었을까요, 가난해도 부모와(https://www.koreadumps.com/L4M7_exam-braindumps.html)행복하게 살던 어린 시절이었다, 진부우는 여동생의 말에 버럭 소리부터 질렀다, 윤의 말에 앙다물었던 매향의 턱 선이 조금 부드럽게 풀렸다.
뭐?아니, 평범한 직장인이 무슨 힘이 있겠어요, 아뇨, 아직 안 끝났어요, 하지만 설레는 기분도 잠깐, L4M7시험대비 최신 공부자료암표란 비밀리에 운반되는 물건을 의미했다, 그러나 영각은 이미 복진과 측복진을 두었으니 괜히 예영의 이야기로 수다를 떨다가 복진이나 측복진의 귀에 들어가면 괜히 시달릴까 저어되어 스스로 입단속을 했다.
덜컥 병원에 갔다가 신고라도 당하면 곤란했다, 곧 보고 올릴거다, 그러므로 김석L4M7최신버전 공부문제현을 살아나야 하는 게 아니라, 그저 살려 두기만 해야 하는 거다, 그 부드러움에 유림은 몸을 떨었다, 그러나 이렇게라도 분풀이를 하지 않으면 견딜 수가 없었다.
조구는 그 자리에 가만히 서서 고개를 들어 그 검을 올려보았다, 그가 돌아오길 기다리L4M7최신버전 공부문제면서 다시 만나면 함께하는 시간을 헛되이 낭비하지 않겠다고, 높은 전문지식은 필수입니다.하지만 자신은 이 방면 지식이 없다면 KoreaDumps가 도움을 드릴 수 있습니다.
또, 형을 응원하는 영소의 모습도 무척 부러웠었다, 그래도 좋게 넘어갈 수(https://www.koreadumps.com/L4M7_exam-braindumps.html)있잖아, 나는 몸을 날리면서 외쳤다, 조만간 단체 행동을 개시할 작정인 듯했습니다, 촬영할 배우가 말도 없이 사라졌으니, 촬영은 당연 올스톱이었다.
박 씨와 인사를 나눈 해란은 한산해진 피맛골 사이를 지나갔다, 클리셰가 묻L4M7시험대비 공부문제자 선장은 담배연기를 내뿜으며 어깨를 으쓱했다, 그럼 현우 씨는, 동성애자가 아닌 거예요, 말을 하다 보니, 방금 전 그 장면이 다시 한 번 떠올랐다.
L4M7 최신버전 공부문제 덤프의 문제를 마스터하면 시험합격 가능
너무 꼬박꼬박 들어오는 거 아니에요, 저L4M7참고자료건 팽이라는 거야, 나리, 예안 나리, 사진여, 아니 눈앞의 괴물이 공격해 왔다.
CIPS Whole Life Asset Management 덤프 다운받기
NEW QUESTION 41
Which is the best definition of reorder point?
- A. The level inventory at which an order must be made
- B. The point when stock reaches zero
- C. The point at which stock will fall to zero minus lead-time
- D. The point when one unit of stock remains in stock
Answer: A
Explanation:
Reorder point is the point either in time or in a process when the next order should be placed.
Reference:
LO 2, AC 2.3
NEW QUESTION 42
Which of the following is NOT an improvement available in ERP II in compare with ERP?
- A. ERP II crosses all sectors and segments of business, including service, government and asset-based industries
- B. ERP II enables the organisation to collaborate with trading partners across the supply chain
- C. ERP II systems are closed and silo-working
- D. ERP II offers better integration with other proprietary software
Answer: C
Explanation:
The main improvements from ERP to ERP II are the following:
- ERP II is web enabled as compared to Conventional ERP Which is not.
- ERP is restricted to provide selected exhaustive or rigorous or wide-spread coverage in its mod-ules. But as compared to ERP, ERP II provides the true and accurate blend of the macro and the micro and affords customers with curative actions/measures after identifying the slip-up/error or fault;
- ERP was embattled more headed for manufacturing or industrialization and the dilemma or difficulty is conquer in ERP II by endowing clarification for all kind of industries and sectors.
- ERP is not in the position or could not possibly integrate/incorporate diverse functions from di-verse departments/divisions but ERP II could possibly do so as well as from different industries as compared to conventional ERP.
- For WEB and WAP connectivity ERP II grip CRM and SCM Functionalities.
- ERP II be obliged the function and purpose to an external/outdoor one and smooth the progress of better networks than remaining as internal/interior application.
Reference:
- Next Generation Enterprise Resource Planning: ERP II
- CIPS study guide page 119-122
LO 2, AC 2.3
NEW QUESTION 43
Multiple approval levels for a small purchase request is an example of which type of waste?
- A. Not using talent
- B. Over-processing
- C. Inventory
- D. Over-production
Answer: B
Explanation:
Lean thinking aims to remove wastes from work processes. Before diving into the 8 wastes, it is important to understand what waste is. Waste is any action or step in a process that does not add value to the customer. In other words, waste is any process that the customer does not want to pay for.
The original seven wastes (Muda) was developed by Taiichi Ohno, the Chief Engineer at Toyota, as part of the Toyota Production System (TPS). The seven wastes are Transportation, Inventory, Motion, Waiting, Overproduction, Overprocessing and Defects. They are often referred to by the acronym 'TIMWOOD'. The 8th waste of non-utilized talent or 'Skills' of workers was later introduced in the 1990s when the Toyota Production System was adopted in the Western world. As a result, the 8 wastes are commonly referred to as 'TIMWOODS'.
Source: The lean way
Multiple approval levels for a small purchase request is an example of over-processing since this adds more unnecessary work to users and procurement professionals.
Reference:
LO 2, AC 2.3
NEW QUESTION 44
A company has obsolete inventories and it must write off these inventories. How does writing off inventories impact on the company's financial statements?
1. Stock increases
2. Stock decreases
3. Profit increases
4. Profit decreases
- A. 2 and 3 only
- B. 1 and 4 only
- C. 1 and 3 only
- D. 2 and 4 only
Answer: D
Explanation:
An inventory write-off is a process of removing from the general ledger any inventory that has no value.
Using the direct write-off method, a business will record a credit to the inventory asset account and a debit to the expense account. For example, say a company with $100,000 worth of inventory decides to write off $10,000 in inventory at the end of the year. First, the firm will credit the inventory account with the value of the write-off to reduce the balance. The value of the gross inventory will be reduced as such: $100,000 - $10,000 = $90,000. Next, the inventory write-off expense account will be increased with a debit to reflect the loss.
The expense account is reflected in the income statement, reducing the firm's net income and thus its retained earnings. A decrease in retained earnings translates into a corresponding decrease in the shareholders' equity section of the balance sheet.
If the inventory write-off is immaterial, a business will often charge the inventory write-off to the cost of goods sold (COGS) account. The problem with charging the amount to the COGS account is that it distorts the gross margin of the business, as there is no corresponding revenue entered for the sale of the product. Most inventory write-offs are small, annual expenses. A large inventory write-off (such as one caused by a warehouse fire) may be categorized as a non-recurring loss.
Reference:
- CIPS study guide page 86-90
- Inventory Write-Off
LO 2, AC 2.1
NEW QUESTION 45
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