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  • Exam Code: C_S4CFI_2102
  • Exam Name: SAP Certified Application Associate - SAP S/4HANA Cloud - Finance Implementation
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NEW QUESTION: 1
A Service Program was originally created with the following binder language:
STRPGMEXP PGMLVL(*CURRENT)
EXPORT SYMBOL('SUBPROC_C')
EXPORT SYMBOL('SUBPROC_H')
ENDPGMEXP
Two additional subprocedures are being added to a module already bound into this service
program - SUBPROC_A and SUBPROC_I.
Which of the following binder language sources could be used to ensure that existing programs,
which use this service program, continue to work correctly without being recreated or updated?
A. STRPGMEXPSIGNATURE('V1. 2')
EXPORT SYMBOL('SUBPROC_A')
EXPORT SYMBOL('SUBPROC_C')
EXPORT SYMBOL('SUBPROC_H')
EXPORT SYMBOL('SUBPROC_I')
ENDPGMEXP
STRPGMEXP PGMLVL(*PRV)
EXPORT SYMBOL('SUBPROC_C')
EXPORT SYMBOL('SUBPROC_H')
ENDPGMEXP
B. STRPGMEXPPGMLVL(*CURRENT)
EXPORT SYMBOL('SUBPROC_A') EXPORT SYMBOL('SUBPROC_I') EXPORT
SYMBOL('SUBPROC_H') EXPORT SYMBOL('SUBPROC_C') ENDPGMEXP
STRPGMEXP PGMLVL(*PRV)
EXPORT SYMBOL('SUBPROC_C')
EXPORT SYMBOL('SUBPROC_H')
ENDPGMEXP
C. STRPGMEXPPGMLVL(*CURRENT)
EXPORT SYMBOL('SUBPROC_C')
EXPORT SYMBOL('SUBPROC_H')
EXPORT SYMBOL('SUBPROC_A')
EXPORT SYMBOL('SUBPROC_I')
ENDPGMEXP
STRPGMEXP PGMLVL(*PRV)
EXPORT SYMBOL('SUBPROC_C')
EXPORT SYMBOL('SUBPROC_H')
ENDPGMEXP
D. STRPGMEXPPGMLVL(*CURRENT) PGMLVL(*CURRENT)
EXPORT SYMBOL('SUBPROC_C')
EXPORT SYMBOL('SUBPROC_H')
EXPORT SYMBOL('SUBPROC_A')
EXPORT SYMBOL('SUBPROC_I')
ENDPGMEXP
STRPGMEXP SIGNATURE(*PRV)
EXPORT SYMBOL('SUBPROC_C')
EXPORT SYMBOL('SUBPROC_H')
ENDPGMEXP
Answer: C

NEW QUESTION: 2
Which of the following is/are true about computation of Basic EPS?
I. With stock splits and stock dividends, previously reported EPS numbers are retroactively readjusted.
II. Shares issued for the acquisition of another business are included from the date of issuance.
III. Shares issued in pooling of interests are assumed to have been outstanding at the beginning of all the periods reported.
A. I & III
B. I, II & III
C. II & III
D. I only
Answer: B
Explanation:
Explanation/Reference:
Explanation:
In the computation of basic EPS, one must be careful about the time period for which shares are assumed to be outstanding. This becomes an issue when the firm issues new shares or reacquires outstanding shares during the accounting period. Further, the purpose for which the shares are issued are also of concern since the computation of the weighted number of shares outstanding must be consistent with the logic behind the accounting treatment of the newly issued shares. Hence, when shares are issued for the acquisition of another business, they are considered as equity issued to raise new capital for investment and therefore included from the date of issuance. On the other hand, under pooling of interests method, the merged companies are assumed to have been a combined entity since their respective inceptions.
Therefore, when shares are issued under pooling of interests, they are assumed to have been outstanding at the beginning of all the periods reported. Finally, stock splits and stock dividends change the number of shares without any direct impact on earnings. Hence, for consistency, previously reported EPS numbers are retroactively readjusted.

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