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Exam Code: C_BRU2C_2020

Exam Name: SAP Certified Application Associate - SAP Billing and Revenue Innovation Management - Usage to Cash

Certification Provider: SAP

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NEW QUESTION: 1



A. Option B
B. Option A
C. Option D
D. Option C
Answer: B

NEW QUESTION: 2
Elm Corp. is an accrual-basis calendar-year C corporation with 100,000 shares of voting common stock
issued and outstanding as of December 28, 1996. On Friday, December 29, 1996, Hall surrendered 2,000
shares of Elm stock to Elm in exchange for $33,000 cash. Hall had no direct or indirect interest in Elm
after the stock surrender. Additional information follows:

What amount of income did Hall recognize from the stock surrender?
A. $25,000 dividend.
B. $18,000 capital gain.
C. $33,000 dividend.
D. $17,000 capital gain.
Answer: D
Explanation:
Explanation
Choice "d" is correct. $17,000 capital gain.
Amount realized:

Choices "a" and "b" are incorrect. Dividends are distributions of earnings. These proceeds are from the
sale of stock.
Choice "c" is incorrect, per above. Accumulated earnings and profits do not effect the gain calculation,
they only affect the taxability of dividends paid to shareholders.

NEW QUESTION: 3



A. Option B
B. Option A
C. Option D
D. Option E
E. Option C
Answer: B

NEW QUESTION: 4
CPUまたはネットワーク帯域幅の不足、およびプロビジョニングされたリソースへの断続的なアクセスは、次のクラウドリスクの例です。
A. リソースの枯渇
B. APIの脆弱性
C. 分離の失敗
D. ソフトウェアの脆弱性
Answer: A
Explanation:
They are all examples of resource exhaustion


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