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Exam Code: SPHR
Exam Name: The Professional in Human Resources (SPHR)Certification
Version: V16.75
Q & A: 400 Questions and Answers
SPHR Free Demo download
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NEW QUESTION: 1
What is the message format when integrating TIBCO MDM with TIBCO BusinessWorks via JMS?
A. XML text payload
B. delimited text payload
C. fixed length formatted text payload
D. SQL valid request text payload
Answer: A
NEW QUESTION: 2
A condensed comparative balance sheet for an entity appears below:
In looking at liquidity ratios at both balance sheet dates, what happened to the 1) current ratio and 2) acid-test (quick) ratio?
A. Option A
B. Option D
C. Option C
D. Option B
Answer: B
Explanation:
The current ratio is determined by dividing current assets by current liabilities. The acidtest
ratio is determined by dividing quick assets by current liabilities. At December 31. Year 1. The current ratio is 6 to 1 [(US $40,000 + $120,000 + $200,000) - $60,01101. December
31. Year 2, the current ratio is 4.3 to 1 [(US $30,000 + $100,000 + $300,000) -$100,000]. Hence, there was a decrease in the current ratio. At December 31, Year 1, the acid-test ratio is 2.667 to 1 [(US $40,000 + $120,000) - $60.000]. At December 31, Year 2, the acid-test ratio is 1.3 to 1 [(US $3:0,000 + $100,000) - $100,000]. Thus, the acidtest ratio also declined. An entity's financial statements for the current year are presented below:
NEW QUESTION: 3
You want to process multiple allocations at the same time. What feature do you use?
A. Point of View (POV)
B. General Ledger Journal entries
C. RuleSets
D. Formulas
Answer: D
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