南开大学22秋学期（高起本：1603、1609、1703）《酒店管理会计（一）（二）（EI双语）》在线作业二

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22秋学期（高起本：1603、1609、1703）《酒店管理会计（一）（二）（EI双语）》在线作业-00002

1.Which of the following is a qualitative factor that might influence a hospitality business to stay open in the off- season while incurring operating losses?
选项A：community relationship
选项B：fixed costs
选项C：competitors
选项D：a and c
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2.哪一个部门属于收入中心?
选项A：洗衣房
选项B：人力资源部门
选项C：工程维修
选项D：财务部
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3.Which of the following statements about free cash flow (FCF) is false?
选项A：FCF is important to measure a company’s financial capability to expand operations.
选项B：There is only one method that effectively computes FCF.
选项C：FCF computations consider dividend payments and long-term debt payments.
选项D：b and c.
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4.Which of the following is the correct statistical model to forecast room sales?
选项A：Rooms ′ Occupancy ′ Days Open
选项B：Rooms ′ Average Room Rate ′ Days Open
选项C：Rooms ′ Occupancy ′ Average Room Rate
选项D：Rooms ′ Occupancy Percentage ′ Average Room Rate ′ Days Ope
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5.Which of the following describes a semi-variable expense?
选项A：Sales volume and the expense have a linear relationship.
选项B：The percentage of the expense to volume remains constant.
选项C：The expense has two components: fixed and variable.
选项D：All of the above.
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6.Which of the following is a variable expense?
选项A：Property tax
选项B：Wait staff payroll (servers payroll)
选项C：Manager’s salary
选项D：Cost of food sold
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7.Which of the following is the CVP formula to forecast sales dollars?
选项A：(Fixed Costs + Objectives) ? (100% – VC%)
选项B：(100% – VC%) ? (Fixed Costs + Objectives)
选项C：(Fixed Costs + Objectives) ? CM%
选项D：a and c
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8.In a compilation, the CPA an 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
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9.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
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10.Ignoring price elasticity, which of the following is the best contributor to larger profits?
选项A：increase in menu prices
选项B：increase in customers
选项C：increase in advertising
选项D：inelastic demand
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11.In most states, revenue from casino industry taxes is used for which of the following?
选项A：infrastructure improvements
选项B：education and public safety
选项C：economic development
选项D：all of the above
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12.Inaccurate inventory measurements affect:
选项A：the current assets section of the balance sheet.
选项B：the equity section of the balance sheet.
选项C：the income statement.
选项D：all of the above.
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13.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.
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14.The sale of food to guests in the lounge is recorded to:
选项A：food sales
选项B：bar sales
选项C：concierge sales
选项D：other income
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15.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 public practice
选项C：limited assurance
选项D：a and b
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16.When did Nevada become the center of gaming in the United States?
选项A：during the American Revolution
选项B：in 1910
选项C：in 1848
选项D：in 1931
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17.A sweep account combines a business checking account with:
选项A：a business savings account.
选项B：a master checking account.
选项C：a lockbox account.
选项D：an investment account such as a money market mutual fund.
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18.What is a major difference between a master 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.
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19.Which of the following assets is non-depreciable?
选项A：buildings
选项B：land
选项C：land improvements on property owned by the company
选项D：china, glassware, and silver
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20.Which of the following is characteristic of zero-base budgeting?
选项A：Sales vary from month to month.
选项B：The budget starts at zero, and each expense item must be justified.
选项C：It forces managers to identify inefficient or duplicate operations.
选项D：All of the above.
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21.Which of the following describes breakeven point?
选项A：a profit of zero
选项B：a loss of zero
选项C：the level of sales at which there will be no profit or loss
选项D：a and b
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22.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.
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23.业务细分始于企业的哪个层级?
选项A：高层
选项B：部门主管
选项C：运作层面
选项D：员工层面
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24.What is cash flow?
选项A：It is a business’s ability to pay its debt and stay in business.
选项B：It is the movement of money out of a business.
选项C：It is the period between when a check is issued and when it’s made available by the bank.
选项D：It is the movement of money into and out of a business.
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25.The actual amount of an employee’s paycheck is called the:
选项A：gross pay.
选项B：net pay.
选项C：regular pay.
选项D：salary.
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26.Cash equivalents are highly liquid investments such as:
选项A：marketable securities, such as common and preferred stock.
选项B：commercial paper.
选项C：money market funds.
选项D：b and c
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27.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 of Review
选项D：a and b
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28.Gas used to heat guestrooms is charged to the:
选项A：对
选项B：错
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29.财务报告中心是必须独立收集成本信息并将这些信息编制成财务报告的责任区。
选项A：对
选项B：错
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30.债务管理就是对偿债能力的评价,这里的偿债能力指的是公司偿付短期债务的能力。( X )
选项A：对
选项B：错
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31.饭店业中,属于固定费用的仅有折旧、摊销、租金。
选项A：对
选项B：错
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32.租赁改良,应在其估计可使用年限或租约的剩余期限内摊销(包括很可能采用的更新选择),以较短者为准。但是,摊销期限可以超过40年。
选项A：对
选项B：错
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33.高低点法使用两个数值:本期的最高销量和最低销量。如果月与月之间销量波动很大,对固定费用的预计结果可能不如需要的那么准确。高低点法非常有用的原因在于其简单易行。
选项A：对
选项B：错
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