南开大学22秋学期（高起本1709-1803、全层次1809-2103）《酒店管理会计（一）（二）（EI双语）》在线作业二

奥鹏南开在线作业满分答案参考

22秋学期（高起本1709-1803、全层次1809-2103）《酒店管理会计（一）（二）（EI双语）》在线作业-00002

1.The annual business and financial report that public companies must file with the Securities and Exchange Commission 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
满分答案问询微信：424329

2.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
满分答案问询微信：424329

3.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
满分答案问询微信：424329

4.Preopening expenses include all of the following except:
选项A：employee training costs.
选项B：travel costs for securing suppliers and customers.
选项C：costs incurred prior to formation of the corporation.
选项D：executive salaries.
满分答案问询微信：424329

5.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.
满分答案问询微信：424329

6.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.
满分答案问询微信：424329

7.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
满分答案问询微信：424329

8.Which of the following is a fixed expense?
选项A：Rent
选项B：Interest
选项C：Depreciation
选项D：All of the above
满分答案问询微信：424329

9.Under the 24-hour time system, which of the following represents 5 P.M.?
选项A：5.0 hours
选项B：0500 hours
选项C：1200 hours
选项D：1700 hours
满分答案问询微信：424329

10.Deductions for federal income taxes, FICA taxes, and state income taxes are called deductions.
选项A：governmental
选项B：voluntary
选项C：social
选项D：IRS
满分答案问询微信：424329

11.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
满分答案问询微信：424329

12.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
满分答案问询微信：424329

13.What is a cash float?
选项A：he interval 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 bank’s business customer
满分答案问询微信：424329

14.What is a payment float?
选项A：the period between when a business deposits a check in its bank account and when the bank makes the funds available
选项B：the difference between when a check is written by a business and entered in its accounting records and when the check has gone through the bank’s check-clearing process.
选项C：a disbursement float
选项D：b and c
满分答案问询微信：424329

15.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 above.
满分答案问询微信：424329

16.The traditional mandate in preparing financial statements according to GAAP was that land, building, 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
满分答案问询微信：424329

17.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
满分答案问询微信：424329

18.Which of the following is called a bottom-up approach to pricing?
选项A：statistical models
选项B：Hubbart formula
选项C：weighted average method
选项D：all of the above
满分答案问询微信：424329

19.以下哪个是间接费用?
选项A：租金
选项B：薪金
选项C：洗衣/干洗
选项D：玻璃器皿
满分答案问询微信：424329

20.If tips reported by all employees are less than 8% of gross receipts for a particular period, the tip shortfall must be:
选项A：split evenly between the employer and tipped employees.
选项B：allocated among all tipped employees.
选项C：allocated among directly tipped employees.
选项D：charged to indirectly tipped employees.
满分答案问询微信：424329

21.Utility costs associated with the cooking of food are shown on the:
选项A：schedule of utility costs.
选项B：schedule of fixed charges.
选项C：cost of sales report.
选项D：food and beverage department income statement.
满分答案问询微信：424329

22.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
满分答案问询微信：424329

23.An employee has an hourly rate of $10. This week, the employee has worked a total of 44 hours. The four hours are considered overtime hours payable at double-time. The employee’s gross pay:
选项A：is $400.
选项B：is $440.
选项C：is $480.
选项D：cannot be determined because the FICA and income tax rates have not been provided.
满分答案问询微信：424329

24.A patent right is granted for a period of:
选项A：5 years.
选项B：17 years.
选项C：40 years.
选项D：indefinite length.
满分答案问询微信：424329

25.The cost of an asset minus the amount of its accumulated depreciation is called:
选项A：market value.
选项B：book value.
选项C：salvage value.
选项D：residual value.
满分答案问询微信：424329

26.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.
满分答案问询微信：424329

27.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
满分答案问询微信：424329

28.Which is the correct formula for computing contribution margin?
选项A：Sales minus Income Before Income Taxes
选项B：Sales minus Variable Costs
选项C：Sales minus Total Costs
选项D：Sales minus Variable Costs minus Fixed Costs
满分答案问询微信：424329

29.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.
满分答案问询微信：424329

30.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
满分答案问询微信：424329

31.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
满分答案问询微信：424329

32.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
满分答案问询微信：424329

33.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
满分答案问询微信：424329

34.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
满分答案问询微信：424329

35.导致现金流量发生变化的活动是:
选项A：财务活动
选项B：投资活动
选项C：融资活动
选项D：经营活动
满分答案问询微信：424329

36.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
满分答案问询微信：424329

37奥鹏南开在线作业满分答案参考.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
满分答案问询微信：424329

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
满分答案问询微信：424329

39.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
满分答案问询微信：424329

40.利润表需要分析哪些项目之间的关系:
选项A：利润
选项B：留存收益
选项C：销售额
选项D：费用
满分答案问询微信：424329

41.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
满分答案问询微信：424329

42.许多因素影响营运资本要求。饭店业具有存货少、往来账户销售额低,相比制造业来说,可以在较低的营运资本下生存。
选项A：对
选项B：错
满分答案问询微信：424329

43.销售成本账户只应该反映用于创造收入的交易,为了满足这一要求,员工餐费必须从所使用的食品的净成本(销售成本)中扣除。否则,员工餐费会放大销售成本这一账户。
选项A：对
选项B：错
满分答案问询微信：424329

44.一些员工可以不必支付加班工资
选项A：对
选项B：错
满分答案问询微信：424329

45.饭店行业使用责任会计的概念。在这一概念中,只有经理能够控制的成本才计入该经理管理的部门中。经理有责任和相应的权力来控制部门费用。
选项A：对
选项B：错
满分答案问询微信：424329

46.速动比率较高意味着一个公司在支付流动负债时困难较小。因此,当比率小于前期比率或预算比率时情况有利。
选项A：对
选项B：错
满分答案问询微信：424329

47.土地是不可折旧的资产,因为在饭店公司正常业务过程中,它的寿命是无限的。
选项A：对
选项B：错
满分答案问询微信：424329

48.当前厅收取客人现金时,可记为收银库的贷方,当前台人员付出现金时,则记为收银库的借方,这些交易可能会影响客人账单或往来账。
选项A：对
选项B：错
满分答案问询微信：424329

49.在饭店,部门报表(又称内部财务报表)是任何财务信息系统的重要组成部分
选项A：对
选项B：错
满分答案问询微信：424329

50.为了确保中期财务报表能够向股东提供及时准咖务信息,证券交易委员会同意年中发布由注册会计师审阅的财务报表。
选项A：对
选项B：错
满分答案问询微信：424329