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）》在线作业三

奥鹏南开在线作业满分答案参考

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-00003

1.A company owning a controlling 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.
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2.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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3.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
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4.Using the net method to record invoices, a May 29 invoice for supplies inventory of $500 with a 2% discount in 10 days is:
选项A：recorded as accounts payable of $500.
选项B：recorded as accounts payable of $490.
选项C：not recorded until it is paid.
选项D：recorded as cash discounts earned of $10.
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5.Following is information about an asset:
Cost $5,200
Salvage Value 800
Useful Life 4 years
Using 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.
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6.Which approach to preparing a cash budget is especially suited for the non-accounting hospitality professional?
选项A：the adjusted net income approach
选项B：the cash receipts and disbursements approach
选项C：either the adjusted net income approach or the cash receipts and disbursements approach
选项D：neither the adjusted net income approach nor the cash receipts and disbursements approach
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7.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.
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8.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
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9.Which of the following ratios indicates the ability of a company to meet its short-term obligations?
选项A：current ratio
选项B：debt-to-equity ratio
选项C：fixed asset turnover ratio
选项D：return on shareholders’ equity ratio
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10.If food menu prices are changed, which of the following also change(s)?
选项A：dollar cost of food sold
选项B：cost of sales
选项C：food cost percentage
选项D：a and c
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11.What is the indifference point in considering a fixed versus a variable lease?
选项A：Neither lease makes any difference to profits.
选项B：Sales level at which the rent is identical for both either type of lease.
选项C：Time.
选项D：a and c.
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12.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 owed 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.
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13.Which of the following is an advantage in buying a franchise?
选项A：royalties
选项B：b mandated standards and hours
选项C：a recognized name
选项D：a and c
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14.Which of the following are negotiable instruments?
选项A：Treasury bills
选项B：promissory notes
选项C：checks
选项D：all of the above
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15.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
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16.Which of the following is a shortcoming of using EBITDA to measure a company’s ability to service its debt?
选项A：EBITDA consistently measures true cash flow.
选项B：EBITDA’s computation is based on information from financial statements prepared using cash basis accounting.
选项C：EBITDA’s computation fails to consider capital expenditures and debt payments.
选项D：EBITDA is commonly quoted and used in financial circles.
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17.Which of the following is characteristic of an operations budget?
选项A：The budget is 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.
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18.The wages for the accounts receivable clerk in the front office are charged to the:
选项A：rooms department.
选项B：front office department.
选项C：accounting department.
选项D：marketing department.
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19.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
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20奥鹏南开在线作业满分答案参考.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 statement.
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21.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C：trademark.
选项D：patent.
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22.Which of the following is not a major section of a hotel’s balance sheet?
选项A：revenue
选项B：assets
选项C：liabilities
选项D：equity
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23.The percentage of 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：$1,200 credit.
选项B：$1,200 debit.
选项C：$1,700 credit.
选项D：$1,700 debit.
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24.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：12美元
选项D：13美元
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25.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
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26.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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27.If an invoice is dated March 26 with terms 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.
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28.Which of the following financial statements provides information about cash receipts and cash payments?
选项A：income statement
选项B：balance sheet
选项C：statement of cash flows
选项D：statement of retained earnings
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29.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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30.Which of the following terms refers to the total labor and materials used in a production or selling process?
选项A：benchmarks
选项B：prime costs
选项C：equity
选项D：expense margin
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31.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
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32.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
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33.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
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34.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
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35.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
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36.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
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37.以下哪些是财务报表的外部使用者:
选项A：股东
选项B：债权人
选项C：投资成员
选项D：总经理
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38.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
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39.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
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40.关于对边际贡献的叙述正确的是:
选项A：销售收入减去变动成本
选项B：是对固定成本或利润产生的贡献部分
选项C：半可变成本不在边际贡献范围内
选项D：边际贡献率可以评价酒店管理的情况
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41.销售额百分比法与应收账款百分比法都被划分为备抵法。
选项A：对
选项B：错
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42.统计模型可以被用来预测每天的销售额,也可以预测任何时段直至为期一年的销售额。
选项A：对
选项B：错
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43.员工餐费包括在食品销售成本之中
选项A：对
选项B：错
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44.并不是所有的无形资产都能在其使用期限内进行摊销,有些无形资产代表未来 的现金来源。
选项A：对
选项B：错
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45.对利润表进行详细的分析是很重要的,因为饭店业务的长期成功取决于利润的实现,仅用利润表的百分比分析和比较分析就足够了。
选项A：对
选项B：错
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46.总经理的工资记录到行政管理部门。
选项A：对
选项B：错
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47.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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48.当达成某种租赁协议,但在租赁期结束时转让资产所有权给承租人,仍为经营性租赁
选项A：对
选项B：错
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49.员工的所有工作时间都要得到支付,包括零碎的工作时间
选项A：对
选项B：错
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50.获取特许经营权通常需要支付最初的一次性费用。一旦开始经营,特许经营人就要支付特许使用费、固定的周期性费用,或是两者的结合。
选项A：对
选项B：错
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