SAP Certified Application Associate – SAP S/4HANA for Financial Accounting — Question 6

Which statements best describe a profit center? (Choose two.)

Answer options

• A. It is an object for which separate balance sheet and P&L statements are created only when used in conjunction with segments.
• B. It is the only object that can be uniformly derived using segments.
• C. It is an object for which separate balance sheet and P&L statements can be created, independently from segments being maintained or not.
• D. It is the only object from which segments can be uniformly derived.

Correct answer: A, B

Explanation

The correct answers are A and B because a profit center requires the creation of separate financial statements only when it is used with segments, and it uniquely allows for uniform derivation from segments. Options C and D are incorrect as they suggest independence from segments or that profit centers are the only source for segments, which does not accurately describe the nature of profit centers.