試験1Z0-1074-26資格復習テキスト &効果的な1Z0-1074-26トレーニング費用 |大人気1Z0-1074-26日本語受験攻略Oracle Cost Management Cloud 2026 Implementation Professional

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Oracle 1Z0-1074-26 Exam Syllabus Topics:

Section	Objectives
Topic 1: Cost Management Overview	- Cost accounting concepts in Oracle Cloud - Costing methods and principles
Topic 2: Cost Analysis and Reporting	- Cost reports and inquiries - Cost reconciliation and variance analysis
Topic 3: Cost Processing	- Resource and overhead costing - Material cost accounting - Cost distribution and adjustments
Topic 4: Setup and Configuration	- Cost organization and cost book setup - Subledger accounting configuration - Inventory valuation and accounting setup
Topic 5: Integration with Oracle Cloud Applications	- Integration with Inventory and Manufacturing - Integration with Financials and Subledger Accounting

>> 1Z0-1074-26資格復習テキスト <<

1Z0-1074-26トレーニング費用 & 1Z0-1074-26日本語受験攻略

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Oracle Cost Management Cloud 2026 Implementation Professional 認定 1Z0-1074-26 試験問題 (Q37-Q42):

質問 # 37
When running the Transfer Costs to Cost Management process, where will the primary default source for costs come from and what is the effect?

A. Requisition costs; validated costs can be used.
B. Receivables invoices; actual cost can be used.
C. Payables invoices; invoice price variance can be added to item cost.
D. Purchase order costs; item catalog costs can be used.
E. Receipt costs; costs include adjustments.

正解：C

解説：
Reference:

質問 # 38
Assume today is November 15, 2015, and you are getting ready to implement new standard costs for the new year Your cost planning scenario has a January 1, 2016 effective date. An item has three work definitions. One work definition has an October l, 2015 effective date. A second work definition has a December 1, 2015 effective date. A third work definition has a January 2, 2016 effective date.
How will the application select the work definition?

A. Depending on the selection criteria, it will use the work definition with the December l, 2015 effective date or the work definition with the October l, 2015 effective date.
B. It must always use the work definition with the October 1, 2015 effective date.
C. You will receive an error because the application will detect that all three are plausible, and it will be unable to determine which one to choose.
D. It will use the work definition with the January 2, 2016 effective date.

正解：C

解説：
Reference:

質問 # 39
Which two steps need to be completed to estimate landed costs?

A. Update standard costs.
B. Allocate charges
C. Prepare the Material Purchase Order Data process.
D. Transfer transactions from the Inventory to the Costing process.
E. Transfer transactions from the Payables to the Costing process.

正解：B、C

解説：
Reference:

質問 # 40
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. Manually create one valuation unit for the normal goods subinventories and one valuation unit for the returned goods subinventory.
B. Create a separate cost organization for the normal goods subinventories and one cost organization for the returned goods subinventory.
C. 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.
D. Manually create one cost profile for the normal goods subinventories and one cost profile 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."

正解：E

解説：
Reference:

質問 # 41
If the accounting method on the Subledger Accounting method page has an assigned chart of accounts (COA), which two types of Journal entry rule sets can be used?

A. Rule sets that use the same chart of accounts
B. Rule sets not associated with any chart of accounts
C. Rule sets where the accounting rules override the method rule set
D. Rule sets that have a mapping set to convert the accounts
E. Rule sets assigned to a secondary ledger with a different COA

正解：A、B

解説：
Reference:

質問 # 42
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