2026年Tech4Examの最新L4M4 PDFダンプおよびL4M4試験エンジンの無料共有:https://drive.google.com/open?id=1ItjcSeYJQB5W2OiidBx-K6ShsPB-agow
L4M4認定試験の準備を効率的にするために、どんなツールが利用に値するものかわかっていますか。私は教えてあげますよ。Tech4ExamのL4M4問題集が一番頼もしい資料です。この問題集がIT業界のエリートに研究し出されたもので、素晴らしい練習資料です。この問題集は的中率が高くて、合格率が100%に達するのです。それはIT専門家達は出題のポイントをよく掴むことができて、実際試験に出題される可能性があるすべての問題を問題集に含めることができますから。不思議だと思っていますか。しかし、これは本当のことですよ。
| Certification Vendor: | CIPS (Chartered Institute of Procurement & Supply) |
|---|---|
| Exam Name: | Ethical and Responsible Sourcing |
| Exam Number: | L4M4 |
| Exam Price: | Varies by region and assessment center (typically ~£70–£120 per module) |
| Real Exam Qty: | Approximately 60 questions |
| Related Certifications: | CIPS Level 4 Diploma in Procurement and Supply |
| Certificate Validity Period: | No fixed expiry (qualification remains valid once achieved) |
| Exam Format: | Multiple choice questions, Scenario-based questions, Computer-based exam |
| Passing Score: | 50% |
| Exam Duration: | 120 minutes |
| Available Languages: | English |
| Recommended Training: | CIPS Official Learning Resources CIPS Study Hub |
| Exam Registration: | CIPS Official Qualifications Page CIPS Exams and Assessment Information |
| Sample Questions: | CIPS L4M4 Sample Questions |
| Exam Way: | Computer-based examination delivered via authorized test centers (e.g., Pearson VUE) and/or remote proctored options depending on region. |
| Pre Condition: | No formal prerequisites, but typically taken as part of CIPS Level 4 Diploma progression. Level 3 Diploma knowledge is recommended. |
| Official Syllabus URL: | https://www.cips.org |
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質問 # 271
The balance sheet (statement of financial position) is one of the financial statements used in assessing a supplier's financial stability. The balance sheet contains information on such items as ...
正解:D
解説:
A balance sheet sets out assets, liabilities and equity at a point in time. Current (short-term) liabilities such as overdrafts and tax creditors are part of it. Cash receipts (A) sit in cash-flow statements; expenses and profit (B) are in the income statement; ratios (C) are derived metrics, not items on the statement.
Reference: CIPS L4M4 Study Guide (v2): LO "Application" - supplier financial appraisal; interpreting the statement of financial position.
質問 # 272
A 'carnet' provides evidence of the origin of goods shipped in an international trade transaction. Is this statement correct?
正解:D
解説:
A carnet (specifically an ATA Carnet) is a customs document that allows for the temporary duty-free and tax- free movement of goods across international borders. It is commonly used for exhibitions, fairs, and professional equipment but is not proof of origin. Proof of origin is instead provided by a certificate of origin or other trade documents. It is also not an insurance policy. Responsible sourcing requires buyers to distinguish between documents used for temporary movement (carnet), origin evidence (certificate of origin), and risk transfer (insurance). Correct understanding avoids compliance failures, delays, or unexpected costs in international trade.
Reference: CIPS L4M4 Study Guide (v2), LO: "Application" - international sourcing documentation.
質問 # 273
In which instance would multiple sourcing be the most applicable approach?
正解:C
解説:
Multiple sourcing is particularly advantageous for ensuring quick delivery and preventing stock-outs, as it provides the flexibility to source from multiple suppliers. This approach aligns with responsible sourcing by ensuring continuity and reducing risks in the supply chain.
質問 # 274
Added value can be objectively defined. Is this sentence TRUE?
正解:C
解説:
The correct answer is 'no - added value may change from one company to another'.
Added value is very subjective. What one person thinks is excellent added value, another may not rate highly.
For example one buyer may consider a supplier having good brand reputation as added value, but another might not care.
The other no answer is incorrect because added value can be tangible or intangible. Tangible means you can touch and see it and intangible means you can't.
質問 # 275
Which financial statement would be used for analysing an organisation's assets?
正解:A
解説:
Thebalance sheet, also known as the statement of financial position, provides a snapshot of an organisation's assets, liabilities, and equityat a specific point in time. It is the primary financial statement used to analyse what an organisation owns and owes. The profit and loss account focuses on income and expenses, while the cash flow statement shows cash movements. Credit rating reports summarise financial risk but are not financial statements. Ethical and responsible sourcing requires procurement professionals to understand balance sheets to assess supplier stability and reduce supply continuity risks.
Reference:CIPS L4M4 Ethical & Responsible Sourcing Study Guide (v2) - financial statements and supplier assessment.
質問 # 276
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L4M4日本語関連対策: https://www.tech4exam.com/L4M4-pass-shiken.html
2026年Tech4Examの最新L4M4 PDFダンプおよびL4M4試験エンジンの無料共有:https://drive.google.com/open?id=1ItjcSeYJQB5W2OiidBx-K6ShsPB-agow