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全問1Z0-1059-21問題集でandOracle Revenue Management Cloud Service 2021 Implementation Essentialsトレーニングコース受験生を学習してパスさせるOracle Revenue Management Cloud Service 2021 Implementation Essentials試験無料問題集！
質問 25
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 26
Your organization Is selling a warranty plan to customers that covers appliances for one year. Revenue must be recognized gradually by month until the warranty expires.
Which Revenue Scheduling Rule Type needs to be defined for the Performance Satisfaction Plan?
- A. Daily Revenue Rate, All Periods
- B. Daily Revenue Rate
- C. Fixed Schedule
- D. Variable Schedule
- E. Daily Revenue Rate, Partial Periods
- F. Partial Schedule
正解: C
質問 27
Which is the correct definition of the Performance Obligation Liability on the balance sheet, replacing the Deferred Revenue liability?
- A. your debt to customers for goods and services you are obliged to deliver to them by either party acting less your right to invoice them for those goods and services once delivered
- B. your invoiced goods and services less those goods and services that you have not yet delivered
- C. your debt to customers for goods and services you are obliged to deliver to them by either party acting
- D. Unearned Revenue
正解: C
質問 28
What is a contract modification?
- A. a change to the contract caused by negotiation with the customer
- 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 (modification) to the contract data
正解: A
質問 29
Which setup component Is NOT connected to a Revenue Price Profile?
- A. Contract Identification Rules
- B. Items
- C. Source Document Types
- D. Pricing Dimension Segments
正解: C
質問 30
Revenue Management integrates with the Subledger Accounting application. Which three services does Subledger Accounting provide to Revenue Management?
- A. stand-alone selling price derivation
- B. revaluation of assets and liabilities
- C. centralized accounting solution
- D. General Ledger account derivation based on predefined events
- E. multiple accounting representations
- F. General Ledger journal creation
正解: B,E,F
質問 31
Revenue tracks several amounts associated to a customer contract, for example, selling amount, allocated amount, and billed amount. What is allocated amount?
- A. transaction price derived from the source system line import
- B. transaction price distributed to each performance obligation
- C. stand-alone selling price assigned to the promised detail line
- D. revenue recognized for each performance obligation
正解: B
質問 32
Which statement is NOT applicable to Performance Obligation Templates?
- A. Performance Obligation Templates are specific to the business and cannot be predefined.
- B. Performance Obligation Templates can be associated to a Revenue Price Profile.
- C. Oracle delivers three predefined Performance Obligation Templates,
- D. Performance Obligation Templates take precedence over Performance Obligation Rules.
正解: C
質問 33
When deciding how to set up the system to recognize revenue, it is important to understand the extent of revenue deferral and the subsequent timing of revenue recognition. Which two statements are true when you consider that recognition depends on the nature of the contingency? (Choose two)
- A. Post-billing customer acceptance clauses must expire (implicit acceptance), or be manually accepted (explicit acceptance), before the contingency can be removed and revenue recognized.
- B. Time-based contingencies must not expire before the contingency can be removed and revenue recognized
- C. Pre-billing customer acceptance clauses require the recording of customer acceptance in the feeder system, or its expiration, before importing into Receivables for invoicing. Customer acceptance or its expiration must occur before the contingency can be removed and the order can be imported into Receivables for invoicing.
- D. Time-based contingencies can expire, but the contingency will have to be removed manually before the revenue is recognized if payment is not due yet
- E. Payment-based contingencies do not always require payment before the contingency can be removed and revenue recognized
正解: A,C
質問 34
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 Discount Allocation Account at the contract line level.
- C. It tracks the difference In a Discount Allocation Account at the contract level.
- D. It tracks the difference in a Write-off Allocation Account at the contract level.
正解: B
質問 35
Revenue Management creates journal entries from a contract In order to recognize revenue properly. Which three event types are used by Revenue Management to create these journal entries?
- A. Standalone Selling Prices Allocated
- B. Performance Obligation Satisfied
- C. Performance Obligation Billed
- D. Revenue Recognized
- E. Initial Performance
正解: B,D,E
質問 36
The predefined Revenue Contract Account Activities Report provides data extracted from which two sources?
- A. Oracle General Ledger
- B. Oracle Receivables
- C. Oracle Revenue Management Cloud
- D. Oracle Subledger Accounting
正解: C,D
質問 37
A Corporation has a business requirement to build a custom Revenue Management report that users could run from the Scheduled Processes page.
Which reporting tool must be used to address this business requirement?
- A. Smart View
- B. Oracle Transactional Business Intelligence
- C. Reporting Studio
- D. Business Intelligence Publisher
正解: D
質問 38
Your customer ships machines, and can recognize revenue for each machine after the machine has been delivered to a customer without waiting for complete satisfaction of an entire performance obligation. How would you configure Satisfaction Method (SM) and Satisfaction Measurement Model (SMM) in Revenue Management to recognize revenue for these performance obligations at a point in time?
- A. by setting SM to "Requires Complete" and SMM to "Period"
- B. by setting SM to "Requires Complete" and SMM to "Percent"
- C. by setting SM to "Allow Partial" and SMM to "Period"
- D. by setting SM to "Requires Complete" and SMM to "Quantity"
- E. by setting SM to "Allow Partial" and SMM to "Quantity"
正解: A
質問 39
How many tabs does the Customer Contract Source Data Import Template have?
- A. two tabs that store data for the VRM_SOURCE_DOCUMENTS and VRM_SOURCE_DOC_LINES tables respectively
- B. four tabs that store data for the
VRM_SOURCE_DOCUMENTS, VRM_SOURCE_DOC_LINES, VRM_SOURCE_DOC_SUB_UNES, and VRM_PERF_OBLIG tables respectively - C. three tabs that store data for the VRM_SOURCE_DOCUMENTS, VRM_SOURCE_DOC_LINES, and VRM_SOURCE_DOC_SUB_LINES tables respectively
- D. one tab that stores data for the VRM_SOURCE_DOCUMENTS table
正解: C
解説:
You can import source transactions using the Customer Contract Source Data Import process. Customer Contract Source Data Import uses three interface tables--one parent table and two child tables--to represent source documents, source document lines, and source document sub-lines. The parent table, VRM_SOURCE_DOCUMENTS contains the source document information. The child tables contain the following information for a given interface line record: VRM_SOURCE_DOC_LINES contains source document line details; VRM_SOURCE_DOC_SUB_LINES contains source document sub line details
質問 40
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