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だれでも成功したいのです。IT業界で働いているあなたはCIPSのL4M2試験の重要性を知っているのでしょう。CIPSのL4M2試験に参加する人はますます多くなっています。競争がこのように激しい情況で勝つためにどうしますか。ふさわしいアシスタントを選ぶのは一番重要なのです。TopexamはCIPSのL4M2試験を長い時間で研究しますので、この試験を深く了解しています。我々提供するCIPSのL4M2ソフトであなたはきっと試験に合格できます。
認定された調達および供給協会（CIPS）レベル4モジュール2（L4M2）認定試験は、ビジネスニーズを定義する調達専門家の知識とスキルをテストするために設計されています。この試験は、CIPS認定プログラムの重要な部分であり、調達専門家のグローバル標準として認識されています。 L4M2試験では、ビジネス要件の特定と分析、調達戦略の開発、利害関係者関係の管理など、ビジネスニーズに関連するさまざまなトピックをカバーしています。
CIPS L4M2認定試験は、ビジネス分析の分野でキャリアを前進させたい専門家にとって重要なステップです。この試験は、ビジネスニーズを定義するプロセスに関する候補者の知識と理解をテストするように設計されています。利害関係者の要件を特定し、ビジネスプロセスを分析し、組織のニーズを満たすソリューションを推奨する能力を評価することを目的としています。
大方の人は成功への近道がないとよく言われますけど、IT人材にとって、私達のL4M2問題集はあなたの成功へショートカットです。TopexamのL4M2問題集を通して、他の人が手に入れない資格認証を簡単に受け取ります。早めによりよい仕事を探しできて、長閑な万元以上の月給がある生活を楽しみます。
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質問 # 228
Standards are documents that stipulate or recommend minimum levels of performance and quality levels of goods and services. The government is the only source of any standards that are applied by businesses in nations. Is this correct?
正解：D
質問 # 229
What are the main purposes of a cash flow budget?
1. It is a time-phased income and expenditure budget
2. It projects the future cash position of an organisation
3. It is a statement of a company's financial position
正解：C
質問 # 230
This is the information on an organisation's activities over the past year
* Sale were $5,000,000. The value of accounts receivable was $450,000 at the start of the year and $525,000 at the end of the year
* The value of direct costs was $2,500,000 and 75% of this was bought on credit
* Indirect costs were $3,000,000 and 25% of this was bought on credit
* During the year the organization spent $1,500,000 on new assets and sold $150,000 of old assets. $1,000,000 of the spend on assets was funded by a bank loan
* The organization declared a dividend of $200,000 at the end of the year but this was not paid for another two months
* Opening balance was $175,000
Which of the following is the bank balance of that organization at the end of the year?
正解：A
解説：
In this question, you should understand the concept of cash flow and formula of cash flow. Cash flow calculates the physical money moving in and out a company's bank balance. The cash flow from sale activity is:
cash flow from sale = account receivable at beginning of the year + revenue - account receivable at the end of the year = $450,000 + $5,000,000 - $525,000 = $4,925,000
75% of direct costs was bought by credit, therefore, the company spent 25% on direct cost: -$2,500,000*25/100 = -$625,000
25% of indirect costs was bought on credit. Cash flow out on indirect costs is: -$3,000,000*75/100 = -$2,250,000 Company spent $1,500,000 on new assets funded by a loan of $1,000,000. Cash flow out from this activity is -$500,000 Company received $150,000 from selling old assets Dividends have not been paid for another 2 months, thus, they are not accounted as cash flow out.
The bank balance at the end of the year is: $175,000 + $4,925,000 - $625,000 - $2,250,000 - $500,000 + $150,000 = $1,875,000 LO 1, AC 1.4
質問 # 231
What is a form of testing used to establish if a supplier is meeting the requirements of a specification?
正解：D
解説：
Detailed Explanation:Acceptance testing verifies that the supplied product meets the buyer's specification before it is formally accepted. This type of testing typically occurs during delivery or installation phases.
Reference: CIPS Level 4, Quality Assurance in Procurement.
質問 # 232
Which of the following are typical environmental considerations throughout the contract life cycle? Select the TWO that apply.
正解：B、E
解説：
All procurement has some level of impact on the environment that needs to be minimised to ensure sustainable procurement practices.
The greatest opportunity to influence environmental outcomes is by selecting products and services with the least ongoing environmental impacts, such as use of water, electricity and fuel, waste/disposal management, and impact on human health over the life of the product or service.
Lifecycle stages that impact on the environment:
Diagram Description automatically generated
Most goods and services will have an element of environment impact in a number of areas. The five main impact areas are listed in the following table.
Graphical user interface, text, application, email Description automatically generated
Source: Buying for Victoria
質問 # 233
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L4M2シュミレーション問題集: https://www.topexam.jp/L4M2_shiken.html
BONUS！！！ Topexam L4M2ダンプの一部を無料でダウンロード：https://drive.google.com/open?id=1558Kvw816Tg6zrPYK8yUTwE-AmMb28aa