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  • Exam Code: CTAL-TM_001-KR
  • Exam Name: ISTQB Certified Tester Advanced Level - Test Manager (CTAL_TM_001 Korean Version)
  • Version: V15.35     Q & A: 208 Questions and Answers

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NEW QUESTION: 1
Which of the following countermeasures is the MOST effective in defending against a social engineering attack?
A. Changing individual behavior
B. Mandating security policy acceptance
C. Evaluating security awareness training
D. Filtering malicious e-mail content
Answer: C
Explanation:
Explanation/Reference:

NEW QUESTION: 2

A. Option A
B. Option C
C. Option B
D. Option D
Answer: A
Explanation:
Explanation
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NEW QUESTION: 3
買掛金マネージャーは、資金不足のため、外貨の支払いを無効にしました。正しい3つの文はどれですか。 (3つ選択してください。)
A. 以前に計算された実現利益または損失はすべて取り消されます。
B. 関連するすべての源泉徴収税請求書は自動的に無効になります。
C. 支払いを無効にすると、請求書が自動的に保留になります。
D. 請求書の以前の会計および支払い記録は取り消されます。
E. 以前に作成された場合、関連するすべての利息請求書が取り消されます。
Answer: A,D,E
Explanation:
D:支払を無効にすると、Payablesによって会計と支払の記録が自動的に取り消されるため、総勘定元帳に正しい情報が含まれ、支払済みの請求書のステータスが未払いにリセットされます。また、Payablesは、支払によって支払われたものとして記録された外貨請求書の実現利益または損失を取り消します。
B:支払時に税金を源泉徴収し、関連する源泉徴収税請求書を使用して請求書を支払った支払いを無効にすると、Payablesは自動的に税務当局サプライヤに対してネガティブ(逆仕訳)請求書を作成して、源泉徴収請求書の金額を相殺します。 [買掛金オプション]ページで[源泉徴収税の適用]オプションを選択して、いつ源泉徴収税を決定するかを決定します。
参照: 『Oracle Payablesユーザーズ・ガイド』の「支払」ウィンドウを使用した支払の無効化

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