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Exam Code: C-SECAUTH-20
Exam Name: SAP Certified Technology Associate - SAP System Security and Authorizations
Vendor: SAP

60 Questions & Answers
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NEW QUESTION: 1
프로젝트 실행 단계에서 프로젝트 관리자는 환경 당국으로부터 작업 중지 통지를 받습니다. 이를 방지하기 위해 프로젝트 관리자는 무엇을 해야 합니까?
A. 확인 된 프로젝트 위험
B. 세부 작업 범위 정의
C. 확인 된 이해 관계자
D. 포괄적인 프로젝트 관리 계획 개발
Answer: C

NEW QUESTION: 2
Which statement is FALSE about WS02 transport-level security?
A. The HTTPS transport supports SSL tunneling.
B. Transport-level security secures the messages in the wire.
C. WS02 EI can support TLS 1, TLS 1.1, and TLS 1.2 with JDK 1.7
D. You must enable HTTPS transport configuration in aixs2.xml in order to usetransport-level security.
Answer: B

NEW QUESTION: 3
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.


Assume for this question only that economic pension expense for the year ended 2008 was €4,250.
Ignoring income taxes, which of the following statements best describes the adjustment necessary for analyzing Global Oilfield's cash flow statement?
A. Increase operating cash flow €750 and decrease financing cash flow €750.
B. Decrease operating cash flow €2,084 and increase investing cash flow €2,084.
C. Increase operating cash flow €5,000 and decrease financing cash flow €5,000.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Economic pension expense represents the true cost of the pension. If the firm's contributions exceed its economic pension expense, the difference can be viewed as a reduction in the overall pension obligation similar to an excess principal payment on a loan. Pension contributions arc reported as operating activities in the cash flow statement while principal payments are reported as financing activities. Thus, the adjustment involves increasing operating cash flow by €750 (€5.000 employer contributions - €4,250 economic pension expense) and decreasing financing cash flow by the same amount. (Study Session 6, LOS 22.e)


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