南开23春学期（高起本：1609、1703）《酒店管理会计（一）（二）（EI双语）》在线作业二

奥鹏南开大学新学期作业参考

南开大学23春学期（高起本：1609、1703）《酒店管理会计（一）（二）（EI双语）》在线作业

1.Following is a portion of an income statement:

20X8 20X7
Sales $180,000 $190,000

In a comparative analysis, the percentage change from 20X7 to 20X8 is:
选项A：a 105% decrease.
选项B：a 94.7% decrease.
选项C：a 5.6% decrease.
选项D：A 5.3% decrease.
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2.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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3.Which of the following is correct regarding budget variances? They are:
选项A：favorable if actual sales are greater than budget.
选项B：favorable if actual sales are less than budget.
选项C：favorable if actual expenses are less than budget.
选项D：a and c.
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4.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 fund奥鹏南开大学新学期作业参考s.
选项D：b and c
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5.Which of the following is not classified as a support center within a hospitality business?
选项A：Administrative and general
选项B：Telecommunications
选项C：Human resources
选项D：Information systems
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6.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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7.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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8.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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9.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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10.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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11.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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12.The scope of an audit requires the CPA to:
选项A：have or obtain a working knowledge of the client company and its industry.
选项B：observe the physical inventory–taking by the client company and test the reliability of the counts and cost valuation.
选项C：confirm the receivables with the company’s customers.
选项D：do all of the above.
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13.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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14.Which of the following casino games are card games?
选项A：baccarat and blackjack
选项B：blackjack, baccarat, and keno
选项C：bingo, keno, and craps
选项D：bingo and baccarat
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15.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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16.Using the gross 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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17.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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18.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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19.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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20.以下不属于薪金计算的是:
选项A：两周结算的工资
选项B：计件工资
选项C：计时工资
选项D：按周结算的工资
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21.Which of the following types of balance sheets presents data for two or more periods?
选项A：comparative
选项B：common-size
选项C：account format
选项D：report format
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22.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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23.The fixed asset turnover ratio requires the use of which of the following financial statements?
选项A：income statement
选项B：working capital worksheet
选项C：balance sheet
选项D：a and c
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24.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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25.成本5300元,残值300元,使用6年,第三年折旧费用是多少?
选项A：400
选项B：500
选项C：300
选项D：600
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26.A registered guest is checking out and paying all charges with a personal check. The payment is recorded 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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27.Which of the following 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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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.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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30.When a business is purchased, the purchase price should stipulate the portion of the amount paid for:
选项A：assets purchased.
选项B：goodwill.
选项C：a covenant not to compete.
选项D：all of the above.
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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.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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33.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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34.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
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35.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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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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38.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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39.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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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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41.一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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42.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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43.如果流动负债超过流动资产,就会发生净营运资本的赤字。
选项A：对
选项B：错
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44.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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45.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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46.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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47.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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48.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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49.移动平均法可以用于波动性很大的经营业务。需要特别注意季节性偏差和由某次特殊事件导致的接待量增加情况。
选项A：对
选项B：错
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50.对餐厅烤箱的修理费用记录到餐饮部门。
选项A：对
选项B：错
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