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）》在线作业三

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-00003

1.What is the definition of sales mix?
选项A：food and beverage and other items sold
选项B：sales from all departments
选项C：the proportion of each revenue center’s sales to total sales
选项D：sales shared by two or more departments
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2.以下不属于无形资产的是:
选项A：特许经营
选项B：商誉
选项C：专利
选项D：应收账
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3.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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4.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.
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5.Which of the following can be used to forecast sales?
选项A：statistical models
选项B：CVP
选项C：moving average method
选项D：all of the above
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6.China, glassware, silver, and linen belong in which category of assets?
选项A：inventories
选项B：investments
选项C：property and equipment
选项D：other assets
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7.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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8.Interpretation of data shown on a common-size income statement can be simplified by:
选项A：zeroing out the income statement bookkeeping accounts.
选项B：classifying dividends as a business expense.
选项C：restating the percentages as a component of the sales dollar.
选项D：redesigning the statement.
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9.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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10.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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11.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.
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奥鹏南开在线作业满分答案参考

12.抵押贷款属于哪类活动的现金流量?
选项A：经营活动
选项B：融资活动
选项C：投资活动
选项D：以上都不是
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13.A support center:
选项A：generates sales.
选项B：does not generate sales.
选项C：always shows a gross profit.
选项D：a and c.
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14.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.
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15.Which of the following would not represent a valid consideration relating to the gross profit method?
选项A：A physical inventory has not been taken at the end of an accounting period.
选项B：The financial statements need to be prepared.
选项C：Inventory losses need to be assessed due to a recent theft.
选项D：Purchase discounts need to be tracked to achieve better cost savings.
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16.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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17.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
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18.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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19.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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20.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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21.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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22.Ratios that measure operations efficiency include:
选项A：food cost percentage and labor cost percentage.
选项B：return on equity and profit margin.
选项C：EPS and PER.
选项D：all of the above.
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23.What does the term drop mean in casino industry accounting?
选项A：the total amount gambled by players
选项B：the total casino revenue
选项C：the money in a slot machine drop bucket or table game drop box
选项D：the total amount kept in a cashier’s cage
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24.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
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25.Which of the following is the correct form of the equation that is the basis for preparing the income statement?
选项A：Revenue = Expenses – Net Income
选项B：Revenue – Expenses = Net Income
选项C：Line Amount Net Sales = Common-Size Percentage
选项D：Sales – Cost of Sales = Gross Profit
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26.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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27.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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28.Under the revenue treatment of recording discounts, which procedure is used to record the discount on an invoice for food purchases of $300 with a 2% discount?
选项A：The discount is recorded to a Cash Discounts Earned account.
选项B：The discount is recorded as a reduction of food cost.
选项C：The discount is recorded as an increase to sales revenue.
选项D：The discount is not recorded.
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29.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
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30.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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31.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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32.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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33.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：折扣视为净收入
选项D：需要提前预见现金折扣的问题
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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
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35.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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36.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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37.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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38.以下属于利润表需要的比率分析是哪些:
选项A：前期比率
选项B：行业和相关比率
选项C：利润
选项D：留存收益
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39.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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40.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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41.存货周转率通过衡量与需求相关 的存货周转次数显示其活动力,存货周转率是一个很好的资产管理工具。应当分别 计算食品存货周转率和酒水存货周转率。
选项A：对
选项B：错
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42.客房服务與的工资记录到客房部。
选项A：对
选项B：错
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43.长期资产可以划分为资产、设备或显示在资产负债表中一个叫作“其他资产” 的投资部分,该资产负债表部分包括无形资产。
选项A：对
选项B：错
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44.将所有收入中心、支持中心、公用事业费用和固定费用的结果合并成一个报表 称为利润表。利润表可以不向最高管理层和董事会报告。
选项A：对
选项B：错
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45.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
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46.营运性比率是用来衡量饭店管理者使用饭店资产的效率性。
选项A：对
选项B：错
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47.代编业务中,注册会计师需要对报表提出审计意见或做出任何程度的保证。
选项A：对
选项B：错
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48.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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49.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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50.审计过程或许可以发现欺诈或违法事件,但是并不保证所有不当行为都能够被发现 (注册会计师服务也会包括只为检测欺诈和其他不当行为的专门审计服务)。
选项A：对
选项B：错
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