南开大学22年春学期《酒店管理会计（一）（二）（EI双语）》在线作业-00003

1、-本页为预览页PAGE15-本页为预览页-本页为预览页22春学期（1509、1603、1609、1703）酒店管理会计（一）（二）（EI双语）在线作业-00003第1题. An external income statement must comply with the pronouncements of which of the following?选项A：American Institute of Certified Public Accountants选项B：Financial Accounting Standards Board选项C：Percentage Change Board o

2、f Review选项D：a and b参考答案：D第2题. What will be the effect when an actual selling price is higher than the budgeted selling price in analyzing the cause of a budget variance?选项A：Unfavorable.选项B：Favorable.选项C：Favorable or unfavorable determination depends on the quantity.选项D：Favorable or unfavorable canno

3、t be determined unless expense is known.参考答案：B第3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4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5题. Costs associated

4、 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6题. Which of the following is not an example of an internal user of a companys financia

5、l statements?选项A：member of the board of directors选项B：department head选项C：stockholder选项D：top-level manager参考答案：C第7题. Deductions for federal income taxes, FICA taxes, and state income taxes are calleddeductions.选项A：governmental选项B：voluntary选项C：social选项D：IRS参考答案：A第8题. What is a cash float?选项A：he interva

6、l between when a check is issued and when it is paid by the bank选项B：the difference between collection float and payment float选项C：the period between when a business deposits a check in its bank account and when the bank makes the funds available选项D：a bank loan made to a banks business customer参考答案：A第

7、9题. The proper tax withholding table to use is determined by:选项A：the employees marital status and the type of payroll period.选项B：the number of withholding allowances the employee claims.选项C：the employees gross pay.选项D：none of the above.参考答案：A第10题. A new lease is negotiated for a restaurant building.

8、 The lease requires an $8,000 deposit to cover possible damages. This expenditure is recorded as:选项A：repairs expense.选项B：prepaid repairs.选项C：preopening expense.选项D：security deposit.参考答案：D第11题. The annual business and financial report that public companies must file with the Securities and Exchange C

9、ommission is called the report.选项A：Annual SEC选项B：Sarbanes-Oxley选项C：10-K选项D：Annual IRS Business/Financial参考答案：C第12题. Which of the following can be used to forecast sales?选项A：statistical models选项B：CVP选项C：moving average method选项D：all of the above参考答案：D第13题. What kind of slot machine do todays casinos o

10、ffer?选项A：the kind with three reels displaying horseshoes, diamonds, hearts, and more选项B：electronic slot machines featuring many games选项C：mechanical slot machines offering only poker选项D：electronic slot machines featuring one game apiece参考答案：B第14题. The percentage of receivables (balance sheet) procedu

11、re is used to estimate bad debts. The current balance in the Allowance for Doubtful Accounts is $500 credit. An aging of the accounts receivable results in a forecast of $1,700 potential bad debts. The adjustment to the Allowance for Doubtful Accounts is:选项A：$1,200 credit.选项B：$1,200 debit.选项C：$1,700

12、 credit.选项D：$1,700 debit.参考答案：A第15题. Which of the following is not a direct expense properly allocated to a particular department within a hospitality business?选项A：Cost of sales选项B：Payroll选项C：Operating supplies选项D：Insurance参考答案：D第16题. The following is a portion of a comparative analysis:This Year Ch

13、angeCost of Sales $400,000 (30,000) The cost of sales last year was:选项A：370000选项B：430000选项C：30000选项D：60000参考答案：B第17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：responsibility accoun

14、ting参考答案：D第18题. Which of the following is a shortcoming of using EBITDA to measure a companys ability to service its debt?选项A：EBITDA consistently measures true cash flow.选项B：EBITDAs computation is based on information from financial statements prepared using cash basis accounting.选项C：EBITDAs computa

15、tion fails to consider capital expenditures and debt payments.选项D：EBITDA is commonly quoted and used in financial circles.参考答案：C第19题. The straightline method of depreciation:选项A：is an accelerated depreciation method.选项B：is classified as a productive-output method of depreciation.选项C：results in the h

16、ighest depreciation expense for the early years of an assets estimated useful life.选项D：results in equal depreciation charges each year of an assets estimated useful life.参考答案：D第20题. Which of the following would not represent a valid consideration relating to the gross profit method?选项A：A physical in

17、ventory has not been taken at the end of an accounting period.选项B：The financial statements need to be prepared.选项C：Inventory losses need to be assessed due to a recent theft.选项D：Purchase discounts need to be tracked to achieve better cost savings.参考答案：D第21题. When a business is purchased, the purchas

18、e price should stipulate the portion of the amount paid for:选项A：assets purchased.选项B：goodwill.选项C：a covenant not to compete.选项D：all of the above.参考答案：D第22题. 能够反映酒店在一个特定时期经营结果的报表是?选项A：资产负债表选项B：利润表选项C：现金流量表选项D：以上都不是参考答案：B第23题. 期初食品库存5800,期末食品库存5700,食品成本144499,存货周转率是?选项A：22选项B：23选项C：21选项D：20参考答案：B第24题.

19、 Which of the following is not an example of a cost flow approach to inventory valuation?选项A：weighted average选项B：specific identification选项C：LIFO选项D：FIFO参考答案：B第25题. Organization costs include:选项A：state incorporation fees.选项B：attorneys fees.选项C：printing costs for stock certificates.选项D：all of the abov

20、e.参考答案：D第26题. On a financial statement, if this years data is larger than last years data, the change is called:选项A：a gain.选项B：an increase.选项C：a cross-check.选项D：unearned revenue.参考答案：B第27题. Which of the following is a major reason to have a budget?选项A：To hold managers accountable for deviations from

21、 the plan.选项B：The budgeting process forces managers to look forward.选项C：A budget serves as a financial plan.选项D：All of the above.参考答案：D第28题. The scope 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 inventorytakin

22、g 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 of the above.参考答案：D第29题. 如果固定费用38000,利润目标40000,变动费用率65%,需要多少销售收入?选项A：222857选项B：108571选项C：148571选项D：以上都不是参考答案：A第30题. What is the definition of sales mix

23、?选项A：food and beverage and other items sold选项B：sales from all departments选项C：the proportion of each revenue centers sales to total sales选项D：sales shared by two or more departments参考答案：C第31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32题. 酒店主要使用的预算是:选项A：资本预算选项B：经营预算选项C：利润预算选项D：成本预算参考答案：A,B第33题. 以下属于无形资产特点的是:选项A：能为企业带来经济效益选项B：无实物形态选项C：长期性选项D：具有流动性参考答案：A,B,C第34题. 以下属于无形资产的是:选项A：开办费选项B：商誉选项C：专利选项D：保险参考答案：A,B,C第35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36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37题. 属于饭店营运中固定费用的是:选项A：折旧选项B：摊销选项C：利