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NEW QUESTION: 1

A. Option A
B. Option C
C. Option D
D. Option B
Answer: C

NEW QUESTION: 2
ライフサイクル管理の移行を実行するときに正しい説明はどれですか？最良の答えを選択する。
A. ディメンションをインポートすると、スナップショットに存在しないメンバーが削除されます。
B. データの選択したスライスをEssbaseにインポートできます。
C. スナップショットに存在しないすべてのフォームが削除されます。
D. スナップショットからEssbaseデータを復元すると、バックアップに存在しないデータが削除されます。
Answer: B

NEW QUESTION: 3
A company with many branch stores has decided to use its best-performing store as a benchmark organization for the purpose of analyzing the accuracy and reliability of branch store financial reporting.
Which one of the following is the most likely measure to be included in a financial benchmark?
A. High turnover of employees.
B. High number of suppliers.
C. High amount of bad debt write-offs.
D. High level of employee participation in setting budgets.
Answer: C
Explanation:
Internal benchmarking is the application of best practices in one part of the organization (e.g., a high-performing branch store) to its other parts (other branches). This process requires, among other things, use of quantitative and qualitative measures. A key indicator for financial performance measurement is the amount of bad debt write-offs. A high level of bad debt write-offs could indicate fraud, which would compromise the accuracy and reliability of financial reports. Bad debt write-offs may result from recording fictitious sales.