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Exam Code: C-S4FTR-2021

Exam Name: SAP Certified Application Associate - Treasury with SAP S/4HANA (SAP S/4HANA 2021)

Certification Provider: SAP

Related Certification: SAP Certified Application Associate - Treasury with SAP S/4HANA (SAP S/4HANA 2021)

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NEW QUESTION: 1
Jake's Uncle Zeke gave Jake and his new bride 100 shares of the stock of Southwest Airlines (LUV) when
they got married. Uncle Zeke had paid $16.60 for the stock several years earlier, but it was selling for only
$ 12.10 on the day of the wedding. Jake and his bride are unimpressed with the stock's performance a few
months later and decide to sell it for $11.00, its market price at that point. What are the tax consequences
of the sale for the newly wedded couple?
A. Jake and his bride will have neither a taxable gain nor a capital loss to declare.
B. Jake and his bride will have a long-term capital loss of $110 to offset other income.
C. Jake and his bride will have a short-term capital loss of $560 to offset other income.
D. Jake and his bride will have a long-term capital loss of $560 to offset other income.
Answer: B
Explanation:
If Jake and his bride sell the stock of LUV for $11.00 when it was selling for $12.10 on the
day that they received it, they will have a long-term capital loss of $110 to offset other income. In this
situation, the relevant cost basis is the value of LUV on the day of the wedding. Therefore, the loss is
calculated as ($11 - $12.10) x 100 = -$110. The holding period is based on the holding period of the donor,
so the loss is considered to be a long-term capital loss. In a gift situation, there are two cost bases. In the
case of an asset that has depreciated in value, as in this instance, if the recipient sells the gifted property
for less than its market value on the day he received it, the cost basis is considered to be the market price
on the day the gift was received. If, on the other hand, the property has appreciated in value and the gift
recipient sells the gifted property for more than the cost basis of the donor, then his gain is based on the
cost basis of the donor, not the price at which the property was selling on the day the gift was received. If
the selling price is somewhere between the two values, there is neither a taxable gain nor a taxable loss
for the gift recipient to declare.

NEW QUESTION: 2
システム管理者は、ユーザーがSalesforceにログインできない理由を特定しようとしている場合、どこに行くことができますか? (該当するものをすべて選択)
A. salesforce.comサポートに電話する
B. ユーザーのプロファイル
C. ユーザーの記録にあるログイン履歴関連リスト
D. ユーザーの管理|ログイン履歴
Answer: C,D

NEW QUESTION: 3
A project manager is in the process of determining, documenting, and managing stakeholder needs and requirements to meet the project objectives. What is the output of this process?
A. Stakeholder registers
B. Requirements documentation
C. Stakeholder management strategy
D. Scope Management Plan
E. Stakeholder registers
Answer: B


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