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Oracle 1Z0-1054-26 Exam Syllabus Topics:

Section	Weight	Objectives
Performing Period Close	15%	- Period Close configuration - Period Close process overview
Processing Intercompany	15%	- Intercompany transaction configuration - Intercompany transaction processing and reconciliation
Enabling Redwood Capabilities	2%	- Enable Redwood capabilities and understand configuration impacts
Implementing Enterprise and Financial Reporting Structures	15%	- Key features and capabilities of Enterprise and Financial Reporting Structures 1. Chart of Accounts design - Configuration of Financial Reporting Structures
Configuring Financial Reports	15%	- Financial report and analysis creation 1. General Accounting infolets - Financial reporting options
Implementing Ledgers	15%	- Ledger configuration
Leveraging AI/ML/Mobile and Automation Features	3%	- Use AI/ML/mobile and automation features for process efficiency
Implementing and Managing Journals	20%	- Key features and capabilities of journal processing - Journal configuration

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Oracle Fusion Cloud Financials: General Ledger 2026 Implementation Professional 認定 1Z0-1054-26 試験問題 (Q141-Q146):

質問 # 141
You are setting upClose Monitor, which comprises aledger set hierarchy definition.
Which two components of theenterprise structureshould the ledgers in the ledger set share?

A. Legal Entities, Business Units, and Chart of Accounts
B. Chart of Accounts and Business Units
C. Chart of Accounts, Currency, Accounting Calendar, and Subledger Accounting Method
D. Accounting Calendar
E. Chart of Accounts

正解：D、E

質問 # 142
Which two statements are true regarding the Translation process? (Choose two.)

A. The Translation process can only be used to translate balance sheet accounts.
B. The Translation process can only be used for translating the balances of Secondary ledgers.
C. If necessary, before submitting the Translation process, the Revaluation process should be completed.
D. Any resulting offset from the translation is entered in the Cumulative Translation Adjustment account.
E. The Translation process should be run before posting Period Close adjustment entries.

正解：C、D

解説：
According to Oracle documentation1, the following statements are true regarding the Translation process:
Any resulting offset from the translation is entered in the Cumulative Translation Adjustment account, and if necessary, before submitting the Translation process, the Revaluation process should be completed. The Translation process enables you to translate balances from one currency to another for reporting purposes.
The Translation process calculates any difference between the translated balance and the entered balance and posts it to the Cumulative Translation Adjustment account. The Revaluation process enables you to adjust balances denominated in foreign currencies to reflect current exchange rates. The Revaluation process should be completed before the Translation process to ensure that the balances are accurate. Therefore, options A and B are correct. Option C is incorrect because the Translation process should be run after posting Period Close adjustment entries. Option D is incorrect because the Translation process can be used for translating the balances of primary ledgers, secondary ledgers, and reporting currencies. Option E is incorrect because the Translation process can be used to translate both balance sheet accounts and income statement accounts.

質問 # 143
For translation purposes, the Financials reporting team has decided to load the monthly Historical currency rates by using File-Based Data Interface (FBDI).
What happens to the existing historical rate for a specific ledger, currency, account combination, and accounting period if they use insert in the spreadsheet?

A. The historical rate is replaced.
B. Historical rates are converted into an average rate (original and new rate).
C. The existing historical rate is deleted.
D. Nothing, existing historical rates are not updated.

正解：A

解説：
If you use insert in the spreadsheet to load the monthly historical rates by using FBDI, the existing historical rate for a specific ledger, currency, account combination, and accounting period will be replaced by the new rate. This is because the insert action will overwrite the existing rate with the new rate in the GL_HISTORICAL_RATES_INT table. If you want to preserve the existing rate, you should use update or delete actions instead.Reference:
How Historical Rates Import Data Is Processed, Section: Use the Historical Rates Import file-based data import (FBDI) template to import historical rates from external and legacy sources to Oracle General Ledger Import Historical Rates, Section: Details Entering Historical Rates, Section: Entering Historical Rates

質問 # 144
Which three are considered legal jurisdictions?

A. Group of Countries
B. Identifying Zone
C. State
D. Single Country
E. Post Code

正解：A、C、D

質問 # 145
What describes a legal jurisdiction?

A. It represents a legal employer used for payroll reporting.
B. It has the power to make laws and levy and collect fees and taxes.
C. It is a recognized party with rights and responsibilities given by legislation.
D. Its legislation applies to a group of countries or a single country, state, county, or parish.

正解：D

解説：
A legal jurisdiction is the territory or area where specific legislation applies. In Oracle Enterprise Structures, jurisdictions are defined so that legal entities, registrations, tax rules, and statutory reporting requirements can be associated with the correct legal framework. A jurisdiction can apply to a broad territory, such as a group of countries, or to a single country, state, county, or parish. Option B describes a legal authority, which is the body that has the power to make laws and levy or collect taxes.
Option C describes a legal entity, which is a recognized party with legal rights and responsibilities.
Therefore, the correct description of legal jurisdiction is the legislation-applicable territory. Oracle documentation defines jurisdictions as physical territories where legislation applies.

質問 # 146
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