Oracle 1Z0-1059-20 問題集

質問 1：
Which three statements describe how Revenue Management creates accounting contracts to meet the new ASC 606 / IFRS 15 revenue recognition standards?
A. by identifying and creating one or more performance obligations for a given accounting contract
B. by calculating Total Transaction Price for contracts
C. by grouping source document lines intro contracts for each identified customer
D. by only creating contracts that are source system specific
E. by allowing manual allocation of Total Transaction Price across performance obligations
F. by restricting users from excluding contract lines
正解：C,D,E

質問 2：
Which method is used to allocate total transaction price across performance obligations in Revenue Management?
A. Alternative Allocation Method
B. Two Step Allocation Method
C. Relative Allocation Method
D. Inverted Allocation Method
E. Residual Allocation Method
正解：B

質問 3：
You define a Contract Identification Rule that uses the following source document attributes to match transaction lines:
Bill-to Customer Party Identifier
Extensible Header Character Attribute 4
Based the data displayed:

How many contracts will be created In Revenue Management?
A. 0
B. 3
C. 4
D. 1
E. 5
正解：B

質問 4：
In Revenue Management the Selling Amount and Allocated Amount may be different. How does Revenue Management account for this difference?
A. It Tracks the difference in a Write-Off Allocation Account at the contract line level.
B. It tracks the difference in a Write-off Allocation Account at the contract level.
C. It tracks the difference in a Discount Allocation Account at the contract line level.
D. It tracks the difference In a Discount Allocation Account at the contract level.
正解：C

質問 5：
A corporation uses a pricing policy that considers deal size to calculate price per unit for its products. For example:

Which Price Band Segment Label would be appropriate to use in this case?
A. Deal Size Band
B. Quantity Band
C. Amount Band
D. Set Band
正解：C

質問 6：
What is a Performance Obligation?
A. a promise to a customer on which either party has acted
B. a promise to a customer
C. a combination of customer type and product code
D. a product code or SKU
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 7：
Given Revenue Management uses the Subledger Accounting engine to create journal entries from customer contracts, which Is NOT a predefined Accounting Class?
A. Contract Price Variance
B. Contract Asset
C. Contract Revenue
D. Contract Liability
E. Contract Clearing
F. Contract Expense
正解：F