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）》在线作业一

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-00001

1.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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2.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 if a hotel is closed.
选项C：They benefit a hotel as a whole.
选项D：All of the above.
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3.Which of the following is not a criterion 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 term is equal to 75% or more of the estimated economic life of the leased property.
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4.Water used in the F&B department is charged to the:
选项A：F&B 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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5.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, Telecommunications, Marketing
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6.Which of the following is not an expense account associated with the food and beverage department?
选项A：China, glassware, silver, and linen
选项B：Kitchen fuel
选项C：Credit card commissions
选项D：Menus
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7.Which of the following can be used to calculate an average room rate if there is no actual sales data available?
选项A：Hubbart formula
选项B：weighted average method
选项C：Forecasted Rooms Sales Dollars ? Forecasted Rooms Sold
选项D：all of the above
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8.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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9.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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10.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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11.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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12.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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13.The tenant or user under a rental arrangement is called a:
选项A：debtor.
选项B：lessor.
选项C：lessee.
选项D：lease.
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14.The straight–line 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 highest depreciation expense for the early years of an asset’s estimated useful life.
选项D：results in equal depreciation charges each year of an asset’s estimated useful life.
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15.Which of the following are causes of budget variances?
选项A：price
选项B：advertising
选项C：quantity
选项D：a and c
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16.Which of the following can be used to separate semi-variable costs into their fixed and variable components?
选项A：Breakeven point
选项B：High-Low Method
选项C：Regression Analysis
选项D：b and c
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17.Which of the following is a qualitative factor that should be examined in planning a potential business acquisition?
选项A：number of times the business has been sold
选项B：the price
选项C：future competition
选项D：a and c
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18.Which of the following formulas correctly analyzes the cause of a budget variance?
选项A：Price Difference ′ Actual Quantity = Price Cause
选项B：Price Difference ′ Budgeted Quantity = Quantity Cause
选项C：Quantity Difference ′ Actual Price = Quantity Cause
选项D：a and c
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19.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
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20.Which of the fo奥鹏南开在线作业满分答案参考llowing 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
选项D：compound annuity
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21.A new lease is negotiated for a restaurant building. 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.
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22.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
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23.If food sales average $50,000 and liquor sales average $10,000, what relationship can be concluded?
选项A：There is no relationship between food and beverage sales.
选项B：Food sales are more than liquor sales.
选项C：Liquor sales average 20% of food sales.
选项D：Liquor prices should be increased.
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24.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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25.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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26.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.
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27.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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28.按照2/10,N/30的折扣条件,发票金额为100元,日期为10月16日,如果在10月28日付款,则应支付?
选项A：98元
选项B：100元
选项C：102元
选项D：2元
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29.When received from guests, nonbank credit card drafts are:
选项A：treated the same as cash.
选项B：recorded as accounts receivable.
选项C：accounted for using the allowance method.
选项D：classified as uncollectable accounts.
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30.What is the National Indian Gaming Association’s commitment?
选项A："to create a better understanding of the gaming industry by bringing facts about the industry before the public, elected officials, other decision makers, and the media"
选项B："to provide educational information about gaming to tribes, the public, the government, and the media"
选项C："to advance the lives of Indian peoples economically, socially and politically"
选项D："to establish the jurisdictional framework that governs Indian gaming"
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31.已获利息倍数覆盖利润表的哪几项:
选项A：边际利润率
选项B：净资产收益率
选项C：每股收益率
选项D：市盈率
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32.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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33.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
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34.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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35.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
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36.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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37.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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38.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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39.员工的工资是由哪两部分组成:
选项A：基本工资
选项B：加班工资
选项C：净工资
选项D：总工资
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40.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
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41.夜间稽核人员以及前厅薄记人员的工资费用记录到行政管理部门。
选项A：对
选项B：错
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42.折旧费用和摊销费用同样需要现金支付
选项A：对
选项B：错
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43.良好的收入预测和费用预测仅需来自于部门经理。
选项A：对
选项B：错
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44.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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45.应收账款周转率评价一个时期内应收账款被回收的平均时间,用于计算这个比率的数据是销售额和应收账款。这个比率同样适用于销售额完全是现金或银行信用卡的饭店企业。
选项A：对
选项B：错
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46.一些员工可以不必支付加班工资
选项A：对
选项B：错
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47.变动费用是唯一与销售量有直接关系的费用。
选项A：对
选项B：错
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48.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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49.即使商标或商号拥有不确定的使用寿命,其成本必须在 预计使用年限内摊销,但摊销期限不得超过40年。
选项A：对
选项B：错
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50.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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