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質問 1：
During posting, from which object does the system first derive the profit center if the profit center is NOT directly assigned to a network activity?
Response:
A. Dummy profit center
B. WBS element
C. Project definition
D. Network header
正解：D
質問 2：
Which activities can you perform while you create cost center hierarchies?
There are 2 correct answers to this question.
Response:
A. Append nodes and cost centers to a node of the standard hierarchy.
B. Create a cost center without specifying a standard hierarchy.
C. Assign a standard hierarchy to several controlling areas.
D. Reassign a cost center to another node of the standard hierarchy.
正解：A,D
質問 3：
In a make-to-order scenario, you use a sales order with an assigned production order and non-valuated sales order stock. Which process do you use to post actual costs on a sales order in SAP S/4HANA?
There are TWO correct answers for this question
Response:
A. Production order settlement
B. External goods receipt on sales order stock
C. Delivery from production order to sales order stock
D. Production order confirmation
正解：A,D
質問 4：
What tasks are performed by the system during activity allocation?
There are TWO correct answers for this question
Response:
A. A primary costs G/L account is used for debiting and crediting
B. The allocation amount is calculated based on the quantity and price of the activity
C. The cost element is derived from the master data for the activity type
D. The sender cost object is debited and the receiver cost object is credited
正解：B,C
質問 5：
What can you analyze in detail when you transfer the cost component split from product cost planning to costing-based CO-PA?
Response:
A. Cost of goods manufactured
B. Sales revenues
C. Cost of goods sold
D. Variance categories
正解：C
質問 6：
What does the calculation of a condition type in the costing sheet depend on?
There are 2 correct answers to this question.
Response:
A. Calculation type
B. Segment
C. Condition class
D. Valuation
正解：A,C
質問 7：
Which object do you configure to reuse material cost estimate for the costing process?
Response:
A. Quantity structure control
B. Valuation variant
C. Group costing
D. Transfer control
正解：D
質問 8：
What is required before you can create a multi-level material cost estimate without quantity structure?
Response:
A. Material master with accounting view and with MRP views
B. Specific costing variants for material costings without quantity structure
C. Specific valuation variants for material costings without quantity structure
D. Material master with costing view
正解：D
During posting, from which object does the system first derive the profit center if the profit center is NOT directly assigned to a network activity?
Response:
A. Dummy profit center
B. WBS element
C. Project definition
D. Network header
正解：D
質問 2：
Which activities can you perform while you create cost center hierarchies?
There are 2 correct answers to this question.
Response:
A. Append nodes and cost centers to a node of the standard hierarchy.
B. Create a cost center without specifying a standard hierarchy.
C. Assign a standard hierarchy to several controlling areas.
D. Reassign a cost center to another node of the standard hierarchy.
正解：A,D
質問 3：
In a make-to-order scenario, you use a sales order with an assigned production order and non-valuated sales order stock. Which process do you use to post actual costs on a sales order in SAP S/4HANA?
There are TWO correct answers for this question
Response:
A. Production order settlement
B. External goods receipt on sales order stock
C. Delivery from production order to sales order stock
D. Production order confirmation
正解：A,D
質問 4：
What tasks are performed by the system during activity allocation?
There are TWO correct answers for this question
Response:
A. A primary costs G/L account is used for debiting and crediting
B. The allocation amount is calculated based on the quantity and price of the activity
C. The cost element is derived from the master data for the activity type
D. The sender cost object is debited and the receiver cost object is credited
正解：B,C
質問 5：
What can you analyze in detail when you transfer the cost component split from product cost planning to costing-based CO-PA?
Response:
A. Cost of goods manufactured
B. Sales revenues
C. Cost of goods sold
D. Variance categories
正解：C
質問 6：
What does the calculation of a condition type in the costing sheet depend on?
There are 2 correct answers to this question.
Response:
A. Calculation type
B. Segment
C. Condition class
D. Valuation
正解：A,C
質問 7：
Which object do you configure to reuse material cost estimate for the costing process?
Response:
A. Quantity structure control
B. Valuation variant
C. Group costing
D. Transfer control
正解：D
質問 8：
What is required before you can create a multi-level material cost estimate without quantity structure?
Response:
A. Material master with accounting view and with MRP views
B. Specific costing variants for material costings without quantity structure
C. Specific valuation variants for material costings without quantity structure
D. Material master with costing view
正解：D
Yokoyama -
C_TS4CO_1610問題にも丁寧な解説がなされています。教科書という感じが少なく読みやすさは抜群です。