MB-310 Practice Question: Implement and Manage Accounts Payable and Expenses
A vendor invoice for 100 units of an item is entered for a purchase order line that has a confirmed quantity of 100 units, but the product receipt was posted for only 80 units. The invoice matching policy for the legal entity requires three-way matching and has 'Allow matching discrepancies' disabled. A user attempts to post the invoice. What happens when the user clicks Post?
⚠ Common exam trap
The trap here is assuming that a matching discrepancy always posts and is merely flagged, when a policy with discrepancies disallowed actually blocks posting entirely.
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Posting is blocked with a matching discrepancy error because the invoice quantity exceeds the received quantity and discrepancies are not allowed.
Three-way matching compares the vendor invoice against both the purchase order and the product receipt. Because the received quantity is lower than the invoiced quantity and the matching policy disallows discrepancies, the system blocks posting and reports a matching failure. The invoice can only be posted after the receipt is corrected or the invoice quantity is reduced to match what was actually received.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Posting is blocked with a matching discrepancy error because the invoice quantity exceeds the received quantity and discrepancies are not allowed.
Why this is correct
Three-way matching compares the invoice to both the purchase order and the product receipt. When the invoiced quantity (100) exceeds the received quantity (80) and the policy disallows discrepancies, the system prevents posting and shows a matching failure. The user must resolve the receipt or adjust the invoice quantity before posting succeeds.
- ✗
The invoice is posted and an inventory adjustment is created for the missing 20 units.
Why it's wrong here
Dynamics 365 Finance does not create inventory adjustments to reconcile invoice-to-receipt quantity differences. Inventory is updated by product receipts, not vendor invoices. Posting is blocked here because the received quantity is less than the invoiced quantity and the policy forbids discrepancies, so no inventory adjustment is generated.
- ✗
The invoice posts only after the user approves it through the invoice matching workflow regardless of the discrepancy setting.
Why it's wrong here
A matching discrepancy does not automatically route to workflow when the policy disallows discrepancies; posting is simply blocked. Workflow approval is a separate control and does not override the matching policy's quantity tolerance setting. The invoice cannot be posted until the underlying quantity mismatch is corrected or the policy changed.
- ✗
The invoice posts, but the quantity discrepancy is recorded on the purchase order for later review.
Why it's wrong here
With matching discrepancies disallowed, the system blocks posting rather than posting and logging the difference. There is no automatic discrepancy record created on the purchase order in this configuration. The user must either update the received quantity or change the matching policy before the invoice can be posted successfully.
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official Microsoft exam blueprint
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