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Exam Name: SAP Certified Application Associate - SAP SuccessFactors Workforce Analytics Technical Consultant Q4/2021

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NEW QUESTION: 1
물가 상승이 재무 비율 분석에 미치는 영향에 대해 다음 중 어느 것이 사실입니까?
A. 인플레이션은 시간이 지남에 따라 한 기업의 재무 비율 분석에 영향을 미치지 만 연령이 다른 기업의 비교 분석에는 영향을 미치지 않습니다.
B. 인플레이션은 시간이 지남에 따라 한 기업의 재무 비율 분석 및 연령대가 다른 기업의 비교 분석에 영향을 미칩니다.
C. 인플레이션은 재무 비율 분석에 영향을 미치지 않습니다.
D. 인플레이션은 연령에 따라 다른 엔터티의 비교 분석에 영향을 미치지만 시간이 지남에 따라 한 엔터티에 대한 재무 비율 분석에는 영향을 미치지 않습니다.
Answer: B
Explanation:
Inflation is the diminution over time of the purchasing power of money. Because balance sheet amounts are expressed in terms of money, historical cost amounts for different
periods are measured in units representing different levels of purchasing power. Profit or loss is also distorted because of inflation's impact on depreciation expense and inventory costs. Inflation therefore impairs the comparability of financial statement items, whether for the same entity overtime or for entities of differing ages. Presented below are partial veer-end financial statement data for entities A and B.



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