[2025年06月05日] 1Z0-1059-24 PDF問題とテストエンジンには85問があります
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質問 # 42
What should E-Business Suite General Ledger and Oracle Cloud General Ledger do as part of the transition to the new standard strategy under ASC 606 and IFRS 15?
- A. Create a new primary ledger.
- B. Create a reporting ledger.
- C. Using their existing primary ledger.
- D. Create a secondary ledger.
正解：C
質問 # 43
Which two are choices for the Satisfaction Method when defining a Performance Obligation Identification Rule?
- A. allow complete
- B. require partial
- C. require complete
- D. allow partial
正解：C、D
解説：
https://docs.oracle.com/en/cloud/saas/financials/r13-update18a/fafrm/recognize-revenue.html#FAFRM2321853
質問 # 44
Which configuration component is Source Document Type NOT connected to?
- A. Revenue Price Profile
- B. Performance Obligation Identification Rules
- C. Contract Identification Rules
- D. Performance Obligation Template
- E. Revenue Management System Options
正解：A
質問 # 45
Which three statements describe how Revenue Management creates accounting contracts to meet the new ASC 606 / IFRS 15 revenue recognition standards?
- A. by restricting users from excluding contract lines
- B. by calculating Total Transaction Price for contracts
- C. by grouping source document lines intro contracts for each identified customer
- D. by identifying and creating one or more performance obligations for a given accounting contract
- E. by only creating contracts that are source system specific
- F. by allowing manual allocation of Total Transaction Price across performance obligations
正解：C、E、F
質問 # 46
Why Is Satisfaction Method a key element of a Performance Obligation?
- A. because it specifies whether revenue has been fully or partially recognized for a good or service
- B. because it determines whether revenue for a good or service is recognized Over Time or Point in Time
- C. because it calculates the percentage of Total Transaction Price allocated to date
- D. because it calculates the amount of Total Transaction Price allocated to date
正解：B
質問 # 47
Which is NOT a predefined Accounting Class for Revenue Management?
- A. Contract Liability
- B. Contract Discount
- C. Contract Unearned Revenue
- D. Contract Asset
正解：C
質問 # 48
Which two are incorrect statements about the Oracle Fusion Receivables Transaction Sources section in the Manage Revenue Management System Options page?
- A. Revenue Management can only integrate to Fusion Receivables.
- B. You can choose which Transaction Sources in Fusion Receivables integrate to Revenue
- C. You can add up to 5 Transaction Sources as part of your integration with Fusion Receivables.
- D. You can define date filters in order to consider only relevant data needed to comply with the
正解：A、D
質問 # 49
What is a contract modification?
- A. a change (modification) to the contract data
- B. an increase or decrease in expected collectability
- C. a revision or correction to the estimate of variable consideration made at inception
- D. a change to the contract caused by negotiation with the customer
正解：D
質問 # 50
After analyzing sales documents for your organization, you conclude that it will be appropriate to group transaction lines by customer to create contracts In Revenue Management.
Which predefined Contract Identification Rule can be used in this case?
- A. Identify Customer Contract Based on Source Document Line
- B. Identify Customer Contract Based on Source Document
- C. Identify Customer Contract Based on Party
- D. Identify Customer Contract Based on Source System
正解：B
質問 # 51
The contract Promised Details tabs includes Selling Amount, Allocated Amount, Revenue Recognized, and Bill.......
What is the difference between Selling Amount and Allocated Amount?
- A. The Selling Amount is calculated based on Standalone Selling Prices and is used to tie back to your SSP upload or calculation. The Allocated Amount is based on the Billed amount and is ultimately used for the Revenue Recognition amount.
- B. The Selling Amount is calculated based on the source document sales lines amount and is used for the Revenue Recognition amount. The Allocated Amount is based on the Billed Amount and Is used to tie back to your Billing source document upload.
- C. The Selling Amount is calculated based on the source document sales lines amounts and is used to tie back to your source document upload. The Allocated Amount is based on Standalone Selling Price and is ultimately used for the Revenue Recognition amount.
- D. The Selling Amount is calculated based on Standalone Selling Prices and is used for the Revenue Recognition amount. The Allocated Amount is based on the source document sales lines amounts and is ultimately used to tie back to your source document upload.
正解：C
質問 # 52
What does a Variable Consideration require?
- A. that the consideration be monetary
- B. an estimate of the consideration be made at inception only
- C. a disclosure be made to the shareholders
- D. an estimate of the consideration be made at Inception, and corrections of the accrual at made at each period end until revenue Is recognized
正解：B
解説：
https://cloud.oracle.com/opc/saas/RevMgmt/r12/wn/r12-revenue-wn.pdf (p.15)
質問 # 53
If the Contract Identification Rules that you defined for your customer did not group the source data into customer as expected, how would you resolve the issue?
- A. Delete the source data that was imported into Revenue Management and import new source data.
- B. Run the Discard Customer Contracts program for the relevant contracts and run the Identify Customer contracts program again.
- C. Run the Discard Customer Contracts program for the relevant contracts, define a new, higher-priority Contract Identification Rule, and run The Identify Customer Contracts program again.
- D. Delete Contracts from the Manage Customer Contracts Ul.
- E. Delete the performance obligations from the relevant contracts through the Manage Customer Contracts Ul.
正解：C
質問 # 54
Revenue tracks several amounts associated to a customer contract, for example, selling amount, allocated amount, and billed amount. What is allocated amount?
- A. stand-alone selling price assigned to the promised detail line
- B. transaction price distributed to each performance obligation
- C. transaction price derived from the source system line import
- D. revenue recognized for each performance obligation
正解：B
質問 # 55
At which level does Oracle Revenue management perform accounting?
- A. Performance obligation level
- B. Legal entity level
- C. Contract level
正解：A
質問 # 56
Which, when transferred to a customer, allows you to recognize revenue?
- A. an invoice
- B. promise detail
- C. a performance obligation
- D. a shipment
正解：C
質問 # 57
What are two major changes when comparing the new revenue recognition guidance under ASC 606 and IFRS 15 versus the old standard?
- A. Revenue and performance obligation liabilities are not dependent on billing.
- B. Pricing estimates cannot be used In the absence of pricing data.
- C. Expected consideration value is applicable to all industries.
- D. Revenue can be recognized for performance obligations only using the "Point in Time" approach.
正解：B、C
質問 # 58
Which statement does NOT describe how revenue is handled under the latest standards under ASC 606 and IFRS 15?
- A. You accrue for goods and services that you owe to customers because either you or they have relied on the contract. You no longer defer revenue.
- B. You value the accrual at estimated consideration and it is a monetary debt.
- C. Liability is a list of goods and services you actually owe to the customers for future satisfaction via transfer.
- D. You calculate the liability at inception and book it when either party acts. An Act could be shipping or invoicing.
- E. You book the invoiced amount to the P&L when you meet the regulatory definition by Industry.
正解：A
質問 # 59
When is it required to populate a value for Performance Satisfaction Plan In a Source Document Type?
- A. when the Satisfaction Measurement Model is set to Amount
- B. when the Satisfaction Measurement Model is set to Quantity
- C. when the Satisfaction Measurement Model Is set to Percentage
- D. when the Satisfaction Measurement Model is set to Period
正解：D
質問 # 60
Given the Identify Customer Contracts Job set performs many different processes, which action Is NOT performed by this job set?
- A. creates customer contracts and performance obligations
- B. allocates the SSP to various satisfaction events
- C. allocates the SSP to various performance obligations
- D. creates the accounting for the stages in the process
- E. recognizes revenue if any satisfaction events exist
正解：D
質問 # 61
Revenue Management integrates with the Subledger Accounting application. Which three services does Subledger Accounting provide to Revenue Management?
- A. General Ledger account derivation based on predefined events
- B. General Ledger journal creation
- C. multiple accounting representations
- D. stand-alone selling price derivation
- E. centralized accounting solution
- F. revaluation of assets and liabilities
正解：B、C、F
質問 # 62
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. Quantity Band
- B. Amount Band
- C. Set Band
- D. Deal Size Band
正解：B
質問 # 63
Which two settings are related to the "Invalid Line Handling" Revenue Management System Option?
- A. Reject line
- B. Reverse line
- C. Preserve contract
- D. Reject contract
- E. Void contract
正解：A、D
解説：
https://www.oracle.com/webfolder/technetwork/tutorials/tutorial/cloud/r13/wn/fin/releases/19B/19B-financials-wn.htm
質問 # 64
What does the creation of an allocation allow you to determine?
- A. the ability not to revise previously reported revenue for revision, corrections, and other changes
- B. an allocation of the expected consideration over the performance obligations as if you had sold them separately
- C. the maximum amount of revenue you can recognize soonest, postponing the minimum until later
- D. the fair value of each performance obligation
正解：D
解説：
https://docs.oracle.com/cloud/farel12/financialscs_gs/FAOFC/FAOFC2288367.htm
質問 # 65
Given the Standalone Selling Price Profile combines all the key setup attributes of pricing Into one place, you create all standalone selling prices from the Standalone Selling Price Profiles for all Items or groups of items.
Which three setup attributes are part of a Standalone Selling Price Profile?
- A. SSP Tolerance Usage
- B. Estimated Standalone Selling Prices
- C. Observed Standalone Selling Prices
- D. Pricing Dimension Assignment
- E. Items
正解：B、C、D
質問 # 66
Which is NOT a Price Band Type?
- A. Quantity Band
- B. Set Band
- C. Amount Band
- D. Percentage Band
正解：D
質問 # 67
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