Oracle 1z0-987 問題集

質問 1：
Which four statements describe what is unique about Cost Accounting for items received into inventory as consigned?
A. The quantity is tracked in inventory but not as an asset until there is an ownership event
B. A consumption can automatically trigger a momentary ownership transaction before the consumption transaction.
C. Consigned items can appear on inventory reports with information about the eventual value of the consigned item
D. The liability for a consigned item occurs when there is an ownership event.
E. There is no difference between owned inventory and consigned inventory.
F. Consigned items cannot appear on inventory reports with information about the eventual value of the consigned item.
正解：C,D,E,F

質問 2：
Which four steps need to be completed to establish standard costs for a make item?
A. Publish costs
B. Export item costs.
C. Run preprocessor.
D. Complete cost roll-up.
E. Create a new cost scenario.
F. Add standard costs to a cost scenario.
正解：A,B,C,D

質問 3：
Identify the four types of cost adjustments.
A. When a supplier invoice is processed in accounts payable, it can cause an adjustment to the inventory value and the cost of goods sold if the amounts processed for payment are different from the estimated amount on the purchase order.
B. Authorized users can manually create cost adjustments.
C. A retroactive purchase order price adjustment can cause an adjustment to the inventory value and the cost of goods sold.
D. A revenue recognition event, which in turn triggers a cost of goods sold recognition event, can cause a cost adjustment.
E. A change to a requisition after the purchase order has been created will create a cost adjustment.
F. A standard cost update will create an inventory value adjustment.
正解：B,C,D,E

質問 4：
You need to simulate and estimate landed cost charges associated with purchase order receipts of material.
What must you create to make this possible?
A. Cost Scenario
B. Trade Operation
C. Orders
D. Charge Name
E. Routes
正解：C

質問 5：
Identify four characteristics of a cost element.
A. Users can define any number of cost elements.
B. It is the most granular level of cost captured by upstream systems such as procurement, accounts payable, and manufacturing.
C. It uses date effectivity.
D. It is the granularity at which costs are tracked and accounted.
E. The mapping of cost components into cost elements is user-defined.
F. It is user-defined.
正解：B,C,E,F

質問 6：
Your client wants to set up some of their items as expense items and then enable them to be accrued at period end for one of their business units.
Which two configurations will support this request?
A. Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at Period End.
B. Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to Period End.
C. Product Information Item > Search and select the expense item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "Yes".
D. Manage Common Options for Payables and Procurement > Select the business unit > Expense Accruals > Set Accrue Expense Items to At Receipt.
E. Product Information Item > Search and select item > Specifications > Manufacturing > Verify that Inventory Asset Value is set to "No".
F. Configure Procurement Business Function > Select the business unit > Set Select Receipt Close Point to Accrue at At Receipt.
正解：A,D

質問 7：
Your client wants to view Landed Cost Variance. Which pair of search options are available to view Landed Cost Variance?
A. Inventory Organization and Legal Entity
B. Business Unit and Inventory Organization Legal Entity and Cost Organization
C. Business Unit and Cost Organization
D. Business Unit and Legal Entity
E. Inventory Organization and Cost Organization
正解：B