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）》在线作业一

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-00001

1.Which of the following are action traits of expenses?
选项A：variable
选项B：fixed
选项C：semi-variable
选项D：all of the above
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2.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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3.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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4.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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5.A company has been purchased for $2,000,000, of which $500,000 has been allocated to goodwill. The purchased company is estimated to have a useful life of 99 years. Goodwill could be amortized over a maximum period of:
选项A：1 year.
选项B：5 years.
选项C：40 years.
选项D：99 years.
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6.A truck with an estimated useful life of 100,000 miles is purchased for $30,000. In its first year, the truck travels 20,000 miles. Using the productive–output method, the depreciation in the first year is:
选项A：$30,000
选项B：$40,000
选项C：$6,000.
选项D：$0.
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7.Which of the following is not a financial reporting center in a hospitality business?
选项A：Rooms department
选项B：Food and beverage department
选项C：Service bar
奥鹏南开在线作业满分答案参考选项D：Utility costs
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8.What will be the effect when an actual selling price is higher than the budgeted selling price in analyzing the cause of a budget variance?
选项A：Unfavorable.
选项B：Favorable.
选项C：Favorable or unfavorable determination depends on the quantity.
选项D：Favorable or unfavorable cannot be determined unless expense is known.
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9.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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10.The standardized reporting of a department’s payroll expenses includes all of the following except:
选项A：salaries.
选项B：wages.
选项C：employee meals.
选项D：employee benefits.
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11.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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12.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.
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13.What is a bearer?
选项A：a negotiable instrument
选项B：the interest rate generated by an investment
选项C：an interest-bearing note
选项D：the holder of a negotiable instrument
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14.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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15.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.
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16.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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17.In the measurement of fair value of fixed assets, the emphasis in Level 1deals with:
选项A：either a directly or indirectly observable price.
选项B：unobservable inputs.
选项C：quoted prices in active markets for identical assets.
选项D：quoted prices in inactive markets for identical assets.
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18.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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19.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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20.A registered guest is charging a meal at the hotel’s restaurant. The meal charge will be posted in the:
选项A：general ledger.
选项B：city ledger.
选项C：guest ledger.
选项D：daily rooms report.
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21.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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22.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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23.The renewal of a liquor license with a governmental agency is an expenditure that will be recorded to:
选项A：an expense account such as Liquor License Expense.
选项B：an asset account such as Liquor License.
选项C：franchise cost.
选项D：goodwill.
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24.Which of the following is not a casino table game?
选项A：craps
选项B：blackjack
选项C：keno
选项D：baccarat
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25.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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26.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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27.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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28.Which of the following is a means of allocating the costs of intangible assets to those periods that benefit from their use?
选项A：acquisition
选项B：expenditure optioning
选项C：amortization
选项D：assignment
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29.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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30.Which of the following is true of unearned revenue?
选项A：It is dependent upon the equity transactions that have occurred.
选项B：It results when a hotel collects room or banquet deposits from guests before any services have been rendered.
选项C：It may appear on a balance sheet under another name.
选项D：b and c
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31.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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32.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
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33.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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34.属于饭店营运中固定费用的是:
选项A：折旧
选项B：摊销
选项C：利息
选项D：人员社保
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35.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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36.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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37.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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38.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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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.与利润表相同,资产负债表同样倾向于让部门使用。
选项A：对
选项B：错
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42.流动资产包括现金和可在资产负债表的24个月内转化为现金的其他资产,还包括从资产负债表日算起的下一个24个月内有利于运营的预付费用。
选项A：对
选项B：错
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43.取得有价证券使用的现金应该记入现金流量表现金流人投资活动
选项A：对
选项B：错
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44.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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45.购置成本仅仅包括购买、安装设备的成本
选项A：对
选项B：错
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46.为竞业禁止协议支付的费用被视为购买无形资产的费用,需要在未来的10年中摊销。
选项A：对
选项B：错
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47.资产是企业所拥有的具有货币价值的任何事物。要界定是否是资产必须看它是否提供未来的经济收益或提供某种权利或求偿权。
选项A：对
选项B：错
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48.一个饭店的固定成本包括保险费、财产税、租金、利息、折旧和摊销。零基预 算不应用于固定成本预算,因为这些成本是由于管理层过去或现在就固定资产购买 和相关融资活动的决策而产生的。
选项A：对
选项B：错
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49.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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50.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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