Free Access Oracle.1Z0-1059-21.v2022-07-09.q27 Practice Test (Page 4)

What are two major changes when comparing the new revenue recognition guidance under ASC 606 and IFRS 15 versus the old standard?

A.Revenue and performance obligation liabilities are not dependent on billing.

B.Pricing estimates cannot be used In the absence of pricing data.

C.Revenue can be recognized for performance obligations only using the "Point in Time" approach.

D.Expected consideration value is applicable to all industries.

Which configuration component is Source Document Type NOT connected to?

A.Contract Identification Rules

B.Revenue Management System Options

C.Revenue Price Profile

D.Performance Obligation Identification Rules

E.Performance Obligation Template

What is the correct match sequence of the descriptions A, B and C against the titles?

A.B, A, C

B.A, C, B

C.C, A, B

D.B, C, A

E.A, B, C

F.C, B, A

Which is NOT a Price Band Type?

A.Quantity Band

B.Amount Band

C.Percentage Band

D.Set Band

Given the Identify Customer Contracts Job set performs many different processes, which action Is NOT performed by this job set?

A.allocates the SSP to various performance obligations

B.recognizes revenue if any satisfaction events exist

C.allocates the SSP to various satisfaction events

D.creates customer contracts and performance obligations

E.creates the accounting for the stages in the process

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