1. Which of the following statements is CORRECT about business processes ?

A. They are executed across multiple functions

B. They are initiated by some type of trigger
C. They involve multiple steps Lựa chọn 4
D. All of the above
2. Which of the following statements is WRONG about reconciliation accounts ?
A. Data are posted directly into them
B. Data are automatically posted into them after they are posted to the
corresponding sub-ledger
C. The reconciliation account includes the sum of the postings of the sub-ledgers.
D. None of the above
3.Which of the following is mentioned in the below statement? “… indicates the
financial condition of a company at a specific point in time”
A. Income Statement
B. Balance Sheet
C. Chart of Accounts
D. Statement of Income
5. To produce the finished good “canned milk” X, Vinamilk needs raw material
“powdered milk” Y from vendor Z. Raw material Y in SAP ERP is called
A. Raw material
B. Semi-finished goods
C. Finished goods
D. Trading goods
6. Before Order-to-cash process started (step 6 – create Sales order), GBI
received which document from customer first? (choose the best answer)
A. Quotation
B. Customer Inquiry
C. Purchase order
D. Sales document
7. The steps in the fulfillment process are performed by staffs in which of the
following departments?
A. Sales & Distribution (SD) department
B. Financial Accounting (FI) department
C. Materials Management (MM) department
D. All of the above
8. Which of the following documents are the transaction data that are generated
from procure-to-pay process?
A. Customer inquiry, Quotation, Sales order, Outbound delivery document,
Packing list, Goods issue, Invoice, Confirmation of Payment
 B. Purchase requisition, Request for quotation, Quotation, Purchase order,
Goods receipt, Packing list, Invoice, Confirmation of payment.
C. Purchase requisition, planned order, production order, goods receipt, goods
issue
D. None of the above
9. Which of the following types of data is used to determine the selling prices of
companies’ products
A. Pricing Conditions
B. Output Conditions
C. Shipping Point
D. Partner Functions
10. Which of the following statements is WRONG
A. Accounts receivable accounting is concerned with customers.
B. Expenses are what the company owes to others, including money owed to
vendors and loans from financial institutions
C. Accounts payable accounting is not associated with the fulfillment process.
D. Within accounts receivable accounting, when a payment is made the bank
account is debited and the appropriate customer account is credited.
11. Which term refers to business processes that are not executed by a single
group or function?
A. Silo Effect
B. Cross-Functional
C. Functional Structure
D. Organizational Structure
12. In the fulfillment process, creating the goods issue document has an impact
on which of the following general ledger accounts?
A. The inventory account increases and the accounts receivable account increases
B. The inventory account increases and the cost of goods sold account increases
C. The inventory account decreases and the cost of goods sold account
increases
D. The inventory account decreases and the accounts receivable account decreases
13. Which term refers to an ordered listing of accounts that comprise a
company’s general ledger?
A. General ledger
B. Balance sheet
C. Bank ledger
D. Chart of accounts (COA)
14. In the fulfillment process, creating invoice has an impact on which of the
following general ledger
 A. The revenue account increases and the accounts receivable account
increases
B. The revenue account increases and the cost of goods sold account decrease
C. The revenue account decreases and the cost of goods sold account decrease
D. The revenue account decreases and the accounts receivable account decreases
Đáp án Điểm Mức độ Thuộc chương Thời gian làm bài Hình th
15. In the procure-to-pay process, GBI receive invoice from supplier, before
making a payment, accounting department need to verify which of the following
documents (also called three-way matching)
A. Purchase Order, Goods Receipt Document, Invoice
B. Purchase Requisition, Goods Receipt Document, Invoice
C. Purchase Order, Packing List, Invoice
D. Purchase Requisition, Packing List, Invoice
16. Which term does represent the debt that the company owes to external
partners, including the debt owed to the supplier and loans from financial
institutions?
A. Liabilities
B. Equity
C. Assets
D. Revenues
17. Which of the following statements is WRONG about reconciliation accounts?
A. Data are posted directly into them
B. Data are automatically posted into them after they are posted to the
corresponding sub-ledger
C. The reconciliation account includes the sum of the postings of the sub-ledgers
D. None of the above
18. Which of the following is used to report data needed to meet legal and
regulatory requirements?
A. Assets
B. Equity
C. Tangible document
D. Financial statement
19. Which of the following is represented in the below statement? “The ABC
company will obtain at least 200000 USD in profit in 2017”
A. The goal of the business
B. The mission of the business
C. The vision of the business
D. All of the above
20. Which of the following statements is CORRECT about the balance of
financial account
 A. Equities = Liabilities + Assets
B. Assets = Liabilities
C. Assets = Liabilities + Equities
D. Liabilities = Equities + Assets
21. In the fulfillment process, which of the following steps has an impact on
financials?
A. Receive customer inquiry, send quotation
B. Send quotation
C. Receive customer purchase order
D. Send shipment, receive customer payment
22. Which of the following documents informs about the contents in a shipment?
A. Invoice
B. Purchase Order
C. Materials Document
D. Packing List
23. Which of the following information does help to manage the whole fullfilment
process?
A. Schedule lines
B. Conditions
C. Item conditions
D. Document flow
24. Which of the following has the same meaning as profit and loss statement?
A. Income Statemanet
B. Balance Statement
C. Chart of Account
D. Statement of Income
25. If the manager determines that specific material is insufficient, which process
is triggered, then?
A. Procurement Process
B. CRM Process
C. Fulfillment Process
D. Hiring Process
26. Which of the following tasks would likely be executed by a knowledge
worker?
A. Creating a Purchase Requisition when inventory falls below a reorder point
B. Converting a Requisition into a PO and sending it to a vendor
C. Receiving a shipment from a vendor
D. Deciding whether to outsource manufacturing
27. Which of the following is an example of organizational data? Data about:
A. Customers
 B. Vendors
C. Sales Organizations
D. Material
28. Which of the following is an example of master data? Data about:
A. Customers
B. Purchase orders
C. Sale organizations
D. Company codes
29. Which of the following processes is associated with this sequence: Idea
Sourcing & Management, Project Management, Document Management, Quality
Assurance & Testing, New Product Introduction?
A. Human Capital Management Process
B. Idea-to-Market Process in PLM
C. Plan-to-Produce Process in SCM
D. Asset Management Process
30. Which of the following processes is associated with this sequence: Supply
Network Forecasting, Demand Planning, Production Capacity Planning,
Material Logistics, Production & Material Scheduling?
A. Human Capital Management Process
B. Idea-to-Market Process in PLM
C. Plan-to-Produce Process in SCM
D. Asset Management Process