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  • Exam Number/Code : PHR
  • Exam Name : Professional in Human Resources
  • Questions and Answers : 260 Q&As
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PHR

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NEW QUESTION: 1
Which of the following is not likely to be included as an audit step when assessing vendor performance policies?
A. Determine whether the balances owed to vendors are correct.
B. Determine whether agreed-upon lot sizes were sent by vendors.
C. Determine whether only authorized items were received from vendors.
D. Determine whether the quality of the goods purchased from the vendors has been satisfactory.
Answer: A

NEW QUESTION: 2
Which of the following NIST documents provides a guideline for identifying an information system as a National Security System?
A. NIST SP 800-60
B. NIST SP 800-59
C. NIST SP 800-53A
D. NIST SP 800-53
E. NIST SP 800-37
Answer: B

NEW QUESTION: 3
In Yew Co.'s 1992 annual report, Yew described its social awareness expenditures during the year as
follows:
"The Company contributed $250,000 in cash to youth and educational programs. The Company also gave
$ 140,000 to health and human-service organizations, of which $80,000 was contributed by employees
through payroll deductions. In addition, consistent with the Company's commitment to the environment,
the Company spent $100,000 to redesign product packaging."
What amount of the above should be included in Yew's income statement as charitable contributions
expense?
A. $490,000
B. $410,000
C. $390,000
D. $310,000
Answer: D
Explanation:
Choice "a" is correct. Charitable contributions include amounts the company gave to recognized charities.
This includes:

Note: Of the $140,000, employees gave $80,000, and the company $60,000. Redesigning packaging is
not a contribution to a charity.
Choice "b" is incorrect. The company gave only $60,000 of the $140,000. Employees gave $80,000.
Choice "c" is incorrect. Redesigning packaging is not a contribution to a charity.
Choice "d" is incorrect. The company gave only $60,000 of the $140,000. Employees gave $80,000.
Redesigning packaging is not a contribution to a charity.

 

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Eleanore - 2014-09-28 16:36:48
2025 Simulated PHR Test - PHR Latest Exam Tips, Professional in Human Resources Exam Discount Voucher - Cads-Group


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