南开大学22年春学期《酒店管理会计（一）（二）（EI双语）》在线作业-00001

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-00001第1题. 以下不属于薪金计算的是:选项A：两周结算的工资选项B：计件工资选项C：计时工资选项D：按周结算的工资参考答案：A第2题. Which of the following are all revenue centers?选项A：Marketing, Rooms, F&B选项B：Rooms, Telecommunications, F&B选项C：Marketing, Gift Shop, F&B选项D：Rooms, Telecom

2、munications, Marketing参考答案：B第3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4题. Which of the following statements about cash is true?选项A：Cash consists of property, inventory, and accounts receivab

3、le.选项B：Cash is a noncurrent asset on the balance sheet.选项C：Cash is money in the bank the business can use.选项D：The amount of cash a business has equals its profit amount.参考答案：C第5题. Violation of the AICPA Code of Professional Conduct can result in for a CPA.选项A：revocation of license选项B：suspension from

4、 public practice选项C：limited assurance选项D：a and b参考答案：D第6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7题. Which of the following is a cash flow stream for a finite number of periods where all the cash flows are equal in amount?选项A：compound value选项B：compound interest选项C：an annuity

5、选项D：compound annuity参考答案：C第8题. Which of the following is correct regarding budget variances? They are:选项A：favorable if actual sales are greater than budget.选项B：favorable if actual sales are less than budget.选项C：favorable if actual expenses are less than budget.选项D：a and c.参考答案：D第9题. The percentage o

6、f receivables (balance sheet) procedure 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：$1,2

7、00 credit.选项B：$1,200 debit.选项C：$1,700 credit.选项D：$1,700 debit.参考答案：A第10题. Which of the following is true about improvements made to leased property?选项A：They should be recorded by the tenant to a Leasehold Improvements account.选项B：They do not revert to the landlord upon termination of a lease.选项C：The

8、y include the installation of all temporary partitions.选项D：They should be amortized over their estimated useful life or the remaining term of the lease, whichever is longer.参考答案：A第11题. When received from guests, nonbank credit card drafts are:选项A：treated the same as cash.选项B：recorded as accounts rec

9、eivable.选项C：accounted for using the allowance method.选项D：classified as uncollectable accounts.参考答案：B第12题. The Securities and Exchange Commission requires that audited financial reports be sent to a publicly held companys shareholders:选项A：at the end of each month.选项B：quarterly.选项C：every six months.选项

10、D：at the end of the companys fiscal year.参考答案：D第13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 items with high cost per unit.选项D：all inventory items.参考答案：C第14题. A company owning a contr

11、olling interest in another company is called a parent company and the controlled company is called a:选项A：minority interest company.选项B：compilation company.选项C：branch operation.选项D：subsidiary.参考答案：D第15题. The traditional mandate in preparing financial statements according to GAAP was that land, buildi

12、ng, equipment, and other assets should be shown at:选项A：replacement cost选项B：historical cost选项C：current cost选项D：future value cost参考答案：B第16题. A company has been purchased for $2,000,000, of which $500,000 has been allocated to goodwill. The purchased company is estimated to have a useful life of 99 yea

13、rs. Goodwill could be amortized over a maximum period of:选项A：1 year.选项B：5 years.选项C：40 years.选项D：99 years.参考答案：C第17题. Which of the following is true of unearned revenue?选项A：It is dependent upon the equity transactions that have occurred.选项B：It results when a hotel collects room or banquet deposits f

14、rom guests before any services have been rendered.选项C：It may appear on a balance sheet under another name.选项D：b and c参考答案：D第18题. Gas used to heat guestrooms is charged to the:选项A：rooms department.选项B：schedule of utility costs.选项C：A&G department.选项D：property operation and maintenance department.参考答案：

15、B第19题. The opening section of a feasibility study should include the following:选项A：the consultants proposal letter选项B：a letter of transmittal选项C：a description of the zoning, licensing, and building codes选项D：an analysis of the competition参考答案：B第20题. Which of the following approaches to inventory valu

16、ation produces cost of sales measurements that most closely reflect current costs?选项A：LIFO选项B：FIFO选项C：weighted average选项D：specific identification参考答案：A第21题. 以下是关于资产的信息:成本5200美元,残值800,有效寿命4年采用双倍递减折旧法,第4年度折旧费用为:选项A：0美元选项B：800美元选项C：1600美元选项D：1300美元参考答案：D第22题. What is a major difference between a master

17、 budget and a flexible budget?选项A：The sales volume is pre-determined only for the master budget.选项B：The flexible budget is only for expenses.选项C：Only the flexible budget shows budget variances.选项D：a and c.参考答案：A第23题. 租约可以选:每月租金4000,或销售手收入的5%,无差异点是多少?选项A：80000选项B：8000选项C：4000选项D：以上都不是参考答案：A第24题. A ho

18、tels schedule of rentals and other income includes revenue from which of the following?选项A：interest income选项B：information systems选项C：guest telephone calls选项D：b and c参考答案：A第25题. Which of the following is true of fixed charges?选项A：They are incurred regardless of sales volume.选项B：They are incurred even

19、 if a hotel is closed.选项C：They benefit a hotel as a whole.选项D：All of the above.参考答案：D第26题. Commissions from outside guest laundry services are shown on the:选项A：rooms department statement.选项B：other operating department statement.选项C：schedule of rentals and other income.选项D：marketing department statem

20、ent.参考答案：C第27题. Which of the following types of ratios represent the goals of management?选项A：prior-period ratios选项B：industry ratios选项C：budgeted ratios选项D：stock valuation ratios参考答案：C第28题. Which of the following sentences about the statement of retained earnings is true?选项A：It is not prepared for inc

21、orporated businesses.选项B：It uses common-size percentages rounded to one decimal place.选项C：It is never combined with the income statement.选项D：It may be combined with the income statement.参考答案：D第29题. Which of the following is not a financial reporting center in a hospitality business?选项A：Rooms departm

22、ent选项B：Food and beverage department选项C：Service bar选项D：Utility costs参考答案：C第30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31题. 以下关于总额法的叙述正确的是:选项A：记录其购买的总价选项B：不予考虑折扣选项C：折扣视为净收

23、入选项D：需要提前预见现金折扣的问题参考答案：A,B,C第32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33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34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. 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37题. 以下属于无形资产特点的是:选项A：