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Oracle 1Z0-1059-26 Exam Syllabus Topics:

Oracle Revenue Management Cloud Service 2026 Implementation Professional Sample Questions:

1. A corporation uses a pricing policy that considers deal size to calculate price per unit for its products. For example:

Which Price Band Segment Label would be appropriate to use in this case?

A) Deal Size Band
B) Set Band
C) Amount Band
D) Quantity Band

2. Which is NOT a predefined Accounting Class for Revenue Management?

A) Contract Asset
B) Contract Unearned Revenue
C) Contract Discount
D) Contract Liability

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

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

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

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

A) B, C, A
B) B, A, C
C) A, B, C
D) A, C, B
E) C, B, A
F) C, A, B

Solutions: