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1. You are using the Payable's Deferred Expense feature (also known as Multiperiod Accounting). You have entered an invoice for a three-month lease that is entered on Jan 10th. The total expense is $12,000 and it covers the rental period from Jan 1st to Mar 31st.
Assuming that the rental expenses are split evenly per month and a monthly accounting calendar is used, what would the accounting entry be?

A) On Jan 10th, Debit Prepaid Expense for 12,000 and Credit Liability 12,000
B) On Jan 31st, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000On Feb 28th, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000
C) On Jan 10th, Debit Prepaid Expense 12,000 and Credit Liability for 12,000 and thenOn Jan 31st, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000On Feb 28th, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000On Mar 31st, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000
D) On Mar 31st, Debit Rental Expense for 4,000 and Credit Prepared Expense for 4,000On Jan 10th, Debit Rental Expense for 12,000 and Credit Cash for 12,000

2. Which is the Payables tool based on real-time data?

A) Oracle Business Intelligence Applications (OBIA)
B) Essbase Cube
C) Smart View
D) Oracle Financial Reporting (FR)
E) Oracle Transactional Business Intelligence (OTBI)

3. You need to create a recurring expense for one of your regular expenses.
Which three are frequencies that you can choose for these types of expenses? (Choose three.)

A) Annually
B) Weekly
C) Bimonthly
D) Biweekly
E) Monthly

4. You created a payment and before it is cashed by the supplier you mistakenly submitted a request to stop payment. Later you canceled the request to stop payment. What is the resulting payment status?

A) Cleared
B) Canceled
C) Stop initiated
D) Negotiable
E) Available
F) Voided

5. What is the invoice type of an unapproved, unmatched invoice that was created in the Supplier Portal?

A) Credit Memo
B) Standard Invoice
C) iSupplier Invoice
D) Supplier payment request
E) Standard invoice request

問題與答案：