Free Oracle 1D0-1074-25-D Exam Questions

Become Oracle Certified with updated 1D0-1074-25-D exam questions and correct answers

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Total 82 Questions | Updated On: Apr 28, 2026

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Question 1

Which statement is true regarding the cost cutoff date in Cost Accounting?

A : It only affects whether or not you can process a cost adjustment.

B : Transactions with a transaction date after the cost cutoff date will not be processed until the cost cutoffdate is changed to a date that is later than the transaction date.

C : 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.

D : 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.

Answer: B

Question 2

Identify three characteristics of cost component to cost element mapping.

A : You cannot modify, duplicate, or create user-defined cost components.

B : You can onlydefine one cost component to cost element mapping for an installation.

C : It is one of the attributes you define as part of your cost profile definitions.

D : It is user-defined.

E : It lets you define how cost component level costs will map into cost elements.

Answer: C,D,E

Question 3

You are establishing the cost for a make assembly. When we run Cost Rollup, it is not rolling up and the

Assembly shows "0" cost. However,item costs are available for child (buy) components. In the review work

order cost, we are able to see child components costs, but not the rollup cost of the assembly.

Identify two reasons this happened

A : The item has no on-hand inventory.

B : The assembly item is marked as Perpetual Average costed.

C : Outstanding purchase orders have not been received.

D : The Work Definition is incomplete.

E : Burdens have not been established for the item

Answer: D,E

Question 4

Identify the four types of cost adjustments.

A : A change to a requisitionafter the purchase order has been created will create a cost adjustment.

B : A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.

C : A standard cost update will create an inventory value adjustment.

D : Authorized users can manually create cost adjustments.

E : When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are differentfrom the estimated amount on the purchase order

F : A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.

Answer: C,D,E,F

Question 5

Your client uses actual costing and needs to cost to the subinventory level. They have a few subinventories

that hold normal goods and one subinventory that holds returned goods. They want their normal goods

subinventories to be costed differently from their returned goods subinventory.

Which cost policy supports this requirement?

A : Create a separate cost book for the normal goods subinventories and one cost book for the returned goods subinventory Add both cost books to the same cost organization

B : Create a separate cost organization for the normal goods subinventories and one cost organization for the returned goods subinventory.

C : Manually create one cost profile for the normal goods subinventories and one cost profile for the returnedgoods subinventory.

D : Manually create one valuation unit for the normal goods subinventories and one valuation unit for the returned goods subinventory

E : EnaWe the inventory organization that holds the subinventories to be costed to the subinventory level by changing the organization parameter field from "Costing Level" to "Subinventory."

Answer: D

Page: 1 / 17

Total 82 Questions | Updated On: Apr 28, 2026

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