南开大学22年春学期《酒店管理会计（一）（二）（EI双语）》在线作业-00004

1、-本页为预览页PAGE15-本页为预览页-本页为预览页22春学期（高起本1709-1803、全层次1809-2103）酒店管理会计（一）（二）（EI双语）在线作业-00001第1题. Which of the following statements about free cash flow (FCF) is false?选项A：FCF is important to measure a companys financial capability to expand operations.选项B：There is only one method that effectively compute

2、s FCF.选项C：FCF computations consider dividend payments and long-term debt payments.选项D：b and c.参考答案：D第2题. Which of the following are elements of revenue?选项A：food and beverage选项B：volume and price选项C：profits and cash flow选项D：advertising and profits参考答案：B第3题. Following is information about an asset:Cost

3、 $5,200Salvage Value 800Useful Life 4 yearsUsing double declining depreciation, the depreciation expense in year is:选项A：a.$1300选项B：b.$800.选项C：c.$1,600.选项D：d.$0.参考答案：D第4题. The exclusive right granted by the federal government to manufacture or sell a product is called a:选项A：franchise.选项B：copyright.选项

4、C：trademark.选项D：patent.参考答案：D第5题. What is the purpose of gap insurance as it pertains to leasing or buying an auto?选项A：It provides a replacement auto free of charge for a period of time while the auto is in for lengthy repairs.选项B：It protects the lessee from paying the difference between what is owe

5、d on the balance of the contract and the insurance proceeds.选项C：It is available only in purchase financing.选项D：a and c.参考答案：B第6题. Allocating service center expenses to revenue departments is an extension of:选项A：the accountants job选项B：the service center managers job选项C：revenue accounting选项D：responsib

6、ility accounting参考答案：D第7题. A registered guest is checking out and paying all charges with a personal check. The payment is recorded in the:选项A：general ledger.选项B：city ledger.选项C：guest ledger.选项D：daily rooms report.参考答案：C第8题. Which of the following is a variable expense?选项A：Property tax选项B：Wait staff

7、 payroll (servers payroll)选项C：Managers salary选项D：Cost of food sold参考答案：D第9题. Preopening expenses include all of the following except:选项A：employee training costs.选项B：travel costs for securing suppliers and customers.选项C：costs incurred prior to formation of the corporation.选项D：executive salaries.参考答案：

8、C第10题. The actual amount of an employees paycheck is called the:选项A：gross pay.选项B：net pay.选项C：regular pay.选项D：salary.参考答案：B第11题. Exchanging vacant land for vacant land owned by another party is an example of:选项A：cash received from borrowings.选项B：a noncash investing/financing transaction.选项C：equity f

9、inancing.选项D：a marketable security transaction.参考答案：B第12题. In a compilation, the CPAan opinion or level of assurance on the financial statements.选项A：expresses选项B：does not express选项C：formally guarantees选项D：asks his or her manager to express参考答案：B第13题. China, glassware, silver, and linen belong in whi

10、ch category of assets?选项A：inventories选项B：investments选项C：property and equipment选项D：other assets参考答案：C第14题. Which of the following will appear on the schedule of rentals and other income?选项A：rental of store and office space, commissions, sale of grease and bones选项B：rental of store and office space, co

11、mmissions, interest income选项C：sales of popcorn and peanuts in the lounge选项D：sales of souvenirs and candy in the restaurant参考答案：B第15题. Which of the following is an accounting term for cash when used in an exchange of assets?选项A：boot选项B：transfer选项C：exchange currency选项D：expenditure参考答案：A第16题. The scope

12、 of an audit requires the CPA to:选项A：have or obtain a working knowledge of the client company and its industry.选项B：observe the physical inventorytaking by the client company and test the reliability of the counts and cost valuation.选项C：confirm the receivables with the companys customers.选项D：do all o

13、f the above.参考答案：D第17题. Costs associated with advertising, public relations, and research are shown on which statement?选项A：administrative and general department选项B：marketing department选项C：profit-making evaluation选项D：information systems department参考答案：B第18题. Which of the following is not a criterion

14、for identifying a lease arrangement as a capital lease?选项A：The lease transfers ownership of the property to the lessee by the end of the lease term.选项B：The lease contains a bargain purchase option.选项C：The lessee agrees to certain expenditures to improve the leased property or equipment选项D：The lease

15、term is equal to 75% or more of the estimated economic life of the leased property.参考答案：C第19题. Class I Indian gaming pertains to:选项A：bingo and similar games of chance选项B：gaming referred to as casino-style gaming选项C：non-banked card games played exclusively against other players选项D：traditional Indian

16、gaming and social gaming参考答案：D第20题. Which of the following is an advantage in buying a franchise?选项A：royalties选项B：bmandated standards and hours选项C：a recognized name选项D：a and c参考答案：C第21题. 企业的什么报告对企业的财务状况和经营结果进行描述?选项A：年度报告选项B：利润表报告选项C：损益表选项D：以上都不是参考答案：A第22题. If an invoice is dated March 26 with terms

17、of 6/15, n/30 EOM, the last day the discount can be taken is:选项A：April 15.选项B：May 15.选项C：June 15.选项D：June 30.参考答案：B第23题. 抵押贷款属于哪类活动的现金流量?选项A：经营活动选项B：融资活动选项C：投资活动选项D：以上都不是参考答案：C第24题. Which of the following is not an example of a cost flow approach to inventory valuation?选项A：weighted average选项B：specif

18、ic identification选项C：LIFO选项D：FIFO参考答案：B第25题. The standardized reporting of a departments payroll expenses includes all of the following except:选项A：salaries.选项B：wages.选项C：employee meals.选项D：employee benefits.参考答案：C第26题. Which of the following is characteristic of an operations budget?选项A：The budget i

19、s only for expenses.选项B：It is a profit plan.选项C：It uses zero-base budget philosophy to budget fixed costs.选项D：All of the above.参考答案：B第27题. Hospitality operations are likely to use a perpetual recordkeeping system for:选项A：supply items only.选项B：inventory items with low cost per unit.选项C：inventory item

20、s with high cost per unit.选项D：all inventory items.参考答案：C第28题. If a city hotels food operation has a food inventory turnover ratio of 45 times, the average number of days that inventory is on hand is:选项A：12 days.选项B：8 days.选项C：45 days.选项D：1.5 days参考答案：B第29题. 月薪2000美元,则每小时基本工资为:选项A：11.54美元选项B：10美元选项C：

21、12美元选项D：13美元参考答案：A第30题. What is the meaning of the term pro forma?选项A：It is a budgeting technique using variance analysis.选项B：Expenses are cost-justified.选项C：The numbers are estimates and not actual in form.选项D：All of the above.参考答案：C第31题. 以下属于利润表需要的比率分析是哪些:选项A：前期比率选项B：行业和相关比率选项C：利润选项D：留存收益参考答案：A,B第

22、32题. 以下属于时间因子折旧法的是:选项A：工作量法选项B：余额递减法选项C：年限总和法选项D：直线法参考答案：B,C,D第33题. 那些属于酒店收入中心:选项A：前厅部选项B：餐饮部选项C：市场营销部选项D：客房部参考答案：A,B,C第34题. 以下哪些是部门利润表提供的信息:选项A：净收入选项B：销售成本选项C：未摊销费用选项D：工资和有关费用参考答案：A,B,D第35题. 资产负债表的要素是:选项A：资产选项B：留存收益选项C：所有者权益选项D：负责参考答案：A,C,D第36题. 以下属于公共事业成本的是:选项A：电费选项B：租金选项C：蒸汽选项D：燃料参考答案：A,C,D第37题. 以下那些比率反映盈利能力比率选项A：市盈率选项B：净资产收益率选项C：每股收益率选项D：边际利润率参考答案：B,D第38题. 在评价资产管理上最常见的比率是:选项A：流动比率选项B：平均收账期选项C：存货周转率选项D：应收账款周转率参考答案：B,C,D第39题. 影响营运资本要求的因素是:选项A：存货周转率选项B：流动比率选项C：应收账款周转率选项D：利润率参考答案：A,C,D第40题. 关于对边际贡献的叙述