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NEW QUESTION: 1
Upon filing a suspicious transaction report, which of the following elements should be the highest anti-money laundering priority in making the decision to keep the account open?
A. Additional Administrative costs of monitoring the account.
B. Financial impact on the institution if the account is closed.
C. Total number of accounts the institution closed in the last month.
D. Procedures to ascertain the potential risk to the organization.
Answer: D

NEW QUESTION: 2
An entity produces a country A and sells some of its output in country B. Selling prices are identical in the two countries. The corporate tax rates are 40% in country A and 20% in country B. Assuming that the entity does not increase or decrease production, it should <List A> sales in country B and set as <List B> a transfer price as possible, in order to minimize global taxes.

A. Option D
B. Option C
C. Option B
D. Option A
Answer: C
Explanation:
The tax-minimizing strategy is to minimize taxable income where tax rates are high and to maximize taxable income where tax rates are low. Consequently, the entity should sell more in country B but set a low transfer price. This dual strategy minimizes sales and profits in country A, minimizes cost of sales in country B. and maximizes sales and profits in country B.

NEW QUESTION: 3

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

NEW QUESTION: 4
SAP Analytics Cloudライブ接続で使用できるデータソースはどれですか? (この質問には3つの正解があります)
A. SAP Business Objects Universe
B. SAP BW/4HANA
C. Analysis view
D. Flat file
E. SAP Business Planning and Consolidation
Answer: A,B,E

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