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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions:

1. Which two are choices for the Satisfaction Method when defining a Performance Obligation Identification Rule?

A) require complete
B) require partial
C) allow partial
D) allow complete

2. 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
B) Unearned Revenue
C) 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
D) your invoiced goods and services less those goods and services that you have not yet delivered

3. What does a Variable Consideration require?

A) that the consideration be monetary
B) an estimate of the consideration be made at Inception, and corrections of the accrual at made at each period end until revenue Is recognized
C) an estimate of the consideration be made at inception only
D) a disclosure be made to the shareholders

4. Which statement Is True regarding the Customer Contract Source Data Import Template?

A) It is a custom template that you are required to build.
B) It is a predefined Java FBDI template.
C) It is a predefined Excel FBDI template.
D) It Is a predefined HTML FBDI template.

5. 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) 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
B) 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
C) Time-based contingencies must not expire before the contingency can be removed and revenue recognized
D) Payment-based contingencies do not always require payment before the contingency can be removed and revenue recognized
E) Post-billing customer acceptance clauses must expire (implicit acceptance), or be manually accepted (explicit acceptance), before the contingency can be removed and revenue recognized.

Solutions: