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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions:

Question 1

What is a contract modification?

A. a change to the contract caused by negotiation with the customer
B. a change (modification) to the contract data
C. a revision or correction to the estimate of variable consideration made at inception
D. an increase or decrease in expected collectability

Question 2

Which statement is NOT applicable to Performance Obligation Templates?

A. Performance Obligation Templates can be associated to a Revenue Price Profile.
B. Performance Obligation Templates are specific to the business and cannot be predefined.
C. Performance Obligation Templates take precedence over Performance Obligation Rules.
D. Oracle delivers three predefined Performance Obligation Templates,

Question 3

What does the creation of an allocation allow you to determine?

A. the maximum amount of revenue you can recognize soonest, postponing the minimum until later
B. the ability not to revise previously reported revenue for revision, corrections, and other changes
C. the fair value of each performance obligation
D. an allocation of the expected consideration over the performance obligations as if you had sold them separately

Question 4

How many tabs does the Customer Contract Source Data Import Template have?

A. four tabs that store data for the
B. three tabs that store data for the VRM_SOURCE_DOCUMENTS, VRM_SOURCE_DOC_LINES, and VRM_SOURCE_DOC_SUB_LINES tables respectively
C. two tabs that store data for the VRM_SOURCE_DOCUMENTS and VRM_SOURCE_DOC_LINES tables respectively
D. one tab that stores data for the VRM_SOURCE_DOCUMENTS table

Question 5

Which statement does NOT describe how revenue is handled under the latest standards under ASC 606 and IFRS 15?

A. You calculate the liability at inception and book it when either party acts. An Act could be shipping or invoicing.
B. Liability is a list of goods and services you actually owe to the customers for future satisfaction via transfer.
C. 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.
D. You book the invoiced amount to the P&L when you meet the regulatory definition by Industry.
E. You value the accrual at estimated consideration and it is a monetary debt.

Solutions: