Free Oracle 1D0-1059-25-D Exam Questions

Become Oracle Certified with updated 1D0-1059-25-D exam questions and correct answers

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Total 84 Questions | Updated On: Sep 11, 2025

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Question 1

Given Revenue Management uses the Subledger Accounting engine to create journal entries from customer contracts, which Is NOT a predefined Accounting Class?

A : Contract Asset

B : Contract Price Variance

C : Contract Liability

D : Contract Revenue

E : Contract Expense

F : Contract Clearing

Answer: A

Question 2

Which method is used to allocate total transaction price across performance obligations in Revenue Management?

A : Inverted Allocation Method

B : Residual Allocation Method

C : Relative Allocation Method

D : Two Step Allocation Method

E : Alternative Allocation Method

Answer: D

Question 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 : 3

B : 1

C : 5

D : 0

E : 4

Answer: A

Question 4

The predefined Revenue Contract Account Activities report originally had only one output option of

spreadsheet.

Which output option can you now also choose to assist In handling a large number of records?

A : HTML

B : PowerPoint

C : Flat File

D : PDF

Answer: C

Question 5

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 : You book the invoiced amount to the P&L when you meet the regulatory definition by Industry.

D : You calculate the liability at inception and book it when either party acts. An Act could be shipping or invoicing.

E : Liability is a list of goods and services you actually owe to the customers for future satisfaction via transfer.

Answer: A

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Total 84 Questions | Updated On: Sep 11, 2025

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