[2026年更新]1Z0-1074-26試験問題集でテストエンジン練習テスト問題
合格できる1Z0-1074-26試験[2026年10月10日]最新82問題
質問 # 43
After "Cost Accounting Processor" has processed the physical inventory classification of transactions which transaction types will it process next?
- A. In-transit
- B. Retro-reprice
- C. Adjustments
- D. Overhead
- E. Cost of Goods Sold
正解：A
解説：
Cost Accounting Processor processes is consisted of Physical inventory transactions andTrade transactions. Trade Accounting Processor to process all in-transit transactions.
Reference:
質問 # 44
Your client has accounting rules that need specific customization. Which two options allow them to accomplish this? (Choose two)
- A. The subledger journal entry rule set does not need the same accounting event class as the accounting method.
- B. The subledger journal entry rule set does not need the same accounting event type as the accounting method.
- C. Use a different journal entry rule set for each ledger with a different accounting convention.
- D. Copy and rename predefined subledger journal entry rule sets before modifying them.
- E. Journal entry rule sets do not require accounting rules.
正解：A、B
解説：
Reference:
質問 # 45
Identify four features provided by the Review Work Order Costs UI when displaying work order
- A. Variable Costs
- B. Scrap Costs
- C. Standard Cost variances
- D. Incremental Costs
- E. Input Costs
- F. Output Costs
正解：B、C、E、F
解説：
Reference:
質問 # 46
Select two ways to define the standard cost for an item from the Cost Accounting work area.
- A. Manage the Item Cost task.
- B. Import standard costs from receipt layers.
- C. Create Standard Cost in a spreadsheet.
- D. Manage the Standard Cost task.
正解：C、D
解説：
Reference:
質問 # 47
Which predefined report should you use from Oracle Business Intelligence Publisher to manage the balance of accrued supplier liabilities for a business unit?
- A. Receipt Accounting Real Time Report
- B. Accrual Clearing Report
- C. Accrual Reconciliation Report
- D. Uninvoiced Receipt Accrual Report
- E. Accrual Supplier Liability Report
正解：C
解説：
Reference:
https://docs.oracle.com/cloud/farel12/scmcs_gs/FAPMA/FAPMA2269725.htm#FAPMA2269725
質問 # 48
Landed Cost Variance Analysis can be performed based on which three dimension combinations?
- A. Item Catalog/Inventory Organization/Business Unit
- B. Item Category/Material Supplier/Landed Cost Charge
- C. Business Unit/Landed Cost Charge/Cost Organization
- D. Item/Business Unit/Route
- E. Inventory Organization/Landed Cost Charge/Third Party Supplier
正解：A
解説：
Reference:
質問 # 49
Your client needs to import the relevant transactions and tax determinants for their expense items into Receipt Accounting. What is the correct sequence of processes to accomplish this?
- A. Transfer Costs to Cost Management, Transfer Transactions from Inventory to Costing
- B. Transfer Transactions from Receiving to Costing, Transfer Costs to Cost Management
- C. Transfer Transactions from Receiving to Costing, Transfer Transactions from Inventory to Costing
- D. Transfer Transactions from Inventory to Costing, Transfer Costs to Cost Management
- E. Transfer Transactions from Receiving to Costing, Transfer Transactions from Inventory to Costing
- F. Transfer Costs to Cost Management, Transfer Transactions from Receiving to Costing
正解：B
解説：
Reference:
質問 # 50
You can track costs at what granularity level in Cost Accounting for the actual costing method?
- A. Grade, Subinventory, Locator, Serial
- B. Subinventory, Lot, Serial, Locator
- C. Subinventory. Lot, Serial, Grade
- D. Subinventory, Make, Lot, Serial
- E. Grade, Serial, Group, Lot
正解：C
解説：
Reference:
質問 # 51
You are configuring Landed Cost Management for client proof of concept and only want to set up required tasks. Which task must be completed?
- A. Trade Operation
- B. Routes
- C. Charge Name
- D. Reference Types
- E. Trade Operation Templates
正解：C
解説：
Reference:
質問 # 52
You have configured the application as follows:
* Expense items are set to accrue at receipt.
* Receipt Close tolerance is set to 75 percent.
* Purchasing Line types are set to 2-way match.
When you create a purchase order, the Accrue on Receipt check box is automatically selected when a line is added.
Which two configurations changes will ensure the Accrue on Receipt check box is not selected by default?
- A. Change the Purchasing Line types to 3-way match.
- B. Change the Purchasing Line types to 4-way match.
- C. Change the Receipt Close tolerance so it is 100 percent.
- D. Change expense items to accrue at period end.
- E. Change inventory items to accrue at period end.
正解：A、B
解説：
Reference:
質問 # 53
Which three tasks can be completed in the Receipt Accounting work area?
- A. Review Item Costs
- B. Create Receipt Accounting Distributions
- C. Create Accounting
- D. Review and Approve Item Cost Profiles
- E. Manage Accrual Clearing Rules
- F. Review Cost Accounting Distributions
正解：B、E、F
解説：
Reference:
質問 # 54
You are explaining the characteristics of a "profit in inventory" cost element to a client. Which three statements describe true characteristics of this cost element?
- A. It can help you understand true margins and value added by internal business units through the internal supply chain.
- B. It is only used when you do not need to maintain an arm's length relationship.
- C. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in different business units.
- D. It can help you with consolidated financial reporting.
- E. It is a special type of cost element that helps you keep track of internal markups when inventory is transferred between inventory organizations that are in the same business unit.
正解：A、C、D
解説：
Reference:
質問 # 55
Identify three characteristics of cost component to cost element mapping.
- A. You cannot modify, duplicate, or create user-defined cost components.
- B. It is user-defined.
- C. It lets you define how cost component level costs will map into cost elements.
- D. You can only define one cost component to cost element mapping for an installation.
- E. It is one of the attributes you define as part of your cost profile definitions.
正解：B、C、E
解説：
Reference:
https://fusionhelp.oracle.com/fscmUI/topic/TopicId_P_9392D04E277B3B45E040D30A68817A96
質問 # 56
Which four steps need to be completed to establish standard costs for a make item?
- A. Add standard costs to a cost scenario
- B. Export item costs
- C. Create a new cost scenario
- D. Complete cost roll-up
- E. Publish costs
- F. Run preprocessor
正解：A、C、D、E
解説：
Reference:
質問 # 57
You have finished creating your sub ledger journal entry rule sets and see that they are still in the incomplete status. Which two steps will ensure that the journal entries are generated?
- A. Run the "Activate Accounting Methods" process.
- B. Add the subledger journal entry rule sets to the Manage Accounting Methods task.
- C. Validate the subledger journal entry rule sets using Validate Journal Entry Rule Set.
- D. Add the subledger journal entry rule sets to the Manage Journal Entry Rule Set task.
- E. Run the "Activate Subledger Journal Entry Rule Set Assignments" process.
正解：B、E
解説：
Reference:
質問 # 58
Identify two reference types used to tie a receipt trade operation to an expense invoice for landing.
- A. Shipment number
- B. Receipt number
- C. Expense invoice number
- D. Bill of Lading
- E. Internal requisition number
正解：A、D
解説：
Reference:
質問 # 59
What are three cost method choices that are available in Cost Accounting?
- A. Perpetual average cost
- B. Period end average cost
- C. Periodic average cost
- D. Actual cost (LIFO or Last In First Out)
- E. Standard cost
- F. Actual cost (FIFO or First In First Out)
正解：A、D、F
解説：
Reference:
質問 # 60
Identify four characteristics of a cost element.
- A. It is the granularity at which costs are tracked and accounted.
- B. Users can define any number of cost elements.
- C. The mapping of cost components into cost elements is user-defined.
- D. It is the most granular level of cost captured by upstream systems such as procurement, accounts payable, and manufacturing.
- E. It is user-defined.
- F. It uses date effectivity.
正解：C、D、E、F
解説：
Reference:
質問 # 61
Which statement is true regarding the cost cutoff date in Cost Accounting?
- A. Transactions with a transaction date after the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is later than the transaction date.
- B. Transactions with a transaction date after the cost cutoff date will not be processed. These transactions will never be processed in any subsequent cost processor run.
- C. Transactions with a transaction date before the cost cutoff date will not be processed until the cost cutoff date is changed to a date that is before the transaction date.
- D. It only affects whether or not you can process a cost adjustment.
正解：A
解説：
Reference:
質問 # 62
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