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Exam Code: C-S4CFI-2402
Exam Name: SAP Certified Associate - Implementation Consultant - SAP S/4HANA Cloud Public Edition - Financial Accounting
Vendor: SAP

60 Questions & Answers
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NEW QUESTION: 1
A client is being admitted to the labor and delivery unit. She has had previous admissions for "false labor." Which clinical manifestation would be most indicative of true labor?
A. Decreased discomfort with ambulation
B. Increased bloody show
C. Progressive dilatation and effacement of the cervix
D. Uterine contractions
Answer: C
Explanation:
Explanation
(A) Bloody show is considered a sign of imminent labor, which usually begins in 24-48 hours. An increase in bloody show is an indication that the cervix is changing. (B) Contractions of true labor produce progressive cervical effacement and dilatation. (C) Contractions of false labor may mimic those of true labor. However, the contractions of false labor do not produce progressive effacement and dilatation of the cervix. (D) In true labor, the discomfort is not relieved by ambulation; walking may intensify the discomfort.

NEW QUESTION: 2
감사 계약 중 시각적 관찰에 대해 다음 중 어느 것이 사실입니까?
1. 사실이 입증되지 않았으므로 육안 관찰은 문서화 되어서는 안됩니다.
2. 관찰을 경영진에게 전달하기 전에 관찰 된 복잡한 조건을 확인해야 합니다.
3. 시각적 관찰은 비효율적인 통제, 유휴 자원 및 안전 위험을 탐지하는 데 사용될 수 있습니다.
4. 감사 참여의 예비 조사 및 현장 작업 단계 모두에서 육안 관찰을 사용할 수 있습니다.
A. 1과 2 만
B. 3과 4 만
C. 2,3 및 4 만
D. 1,2 및 4 만
Answer: C

NEW QUESTION: 3
Which of the following statements about dividend policy and capital structure is FALSE?
A. Assuming a world of taxes and bankruptcy, there is an optimal capital structure that maximizes earnings per share (EPS) and minimizes the cost of debt.
B. If the board of directors decreases the target payout ratio, the stock price may increase or decrease.
C. Companies should use the residual dividend model to set the long-run target dividend payout ratio, but should not use it to set the dividend payment in any one year.
D. A company's growth rate equals the retention ratio multiplied by return on equity.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The optimal capital structure is the one that maximizes the stock price and minimizes the cost of capital.
The other statements are true. "A company's growth rate equals the retention ratio multiplied by return on equity," is simply the word version of the equation g = (1 - Payout Ratio) * ROE. Know this equation for the exam! A company that uses the residual dividend model to set the dividend payment in any one year will not have a stable payout ratio, and investors will likely demand a higher required return to offset this uncertainty. The higher required return will result in a lower stock price. If the board of directors decreases the target payout ratio, the stock price may increase or decrease because there will be two opposing effects. For example, this may result in a decrease in stock price (due to lower dividend payout, D1), and an increase in the stock price due to increased funds available for reinvestment. Remember: g = (1 - Payout) * ROE. The net effect partially depends on investor's preference for dividends over capital gains or vice versa.


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