南开23春学期（高起本：1609、1703）《酒店管理会计（一）（二）（EI双语）》在线作业三

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.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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2.If net sales are $1,000, food cost is $300, and labor cost is $200, gross
选项A：is $1,000.
选项B：is $700.
选项C：is $500.
选项D：cannot be determined from the given information.
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3.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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4.Which of the following are support centers?
选项A：Housekeeping, Telecommunications
选项B：A&G, Property Operation and Maintenance
选项C：Utility
选项D：All of the above
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5.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.
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6.The following is a portion of a comparative analysis:

This Year Change
Cost of Sales $400,000 (30,000) The cost of sales last year was:
选项A：370000
选项B：430000
选项C：30000
选项D：60000
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7.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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8.Which of the following sentences about the statement of retained earnings is true?
选项A：It is not prepared for incorporated businesses.
选项B：It uses common-size percentages rounded to one decimal place.
选项C：It is never combined with the income statement.
选项D：It may be combined with the income statement.
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9.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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10.Ignoring price elasticity, which of the following is the best contributor to larger profits?
选项A：increase in menu prices
选项B：increase in customers
选项C：increase in advertising
选项D：inelastic demand
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11.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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12.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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13.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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14.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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15.Which of the following is not classified as a support center within a hospital奥鹏南开大学新学期作业参考ity 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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16.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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17.The inventory turnover ratio formula uses:
选项A：the beginning inventory amount.
选项B：the ending inventory amount.
选项C：the number of days in the operating year.
选项D：an average of inventories for the period.
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18.In most states, revenue from casino industry taxes is used for which of the following?
选项A：infrastructure improvements
选项B：education and public safety
选项C：economic development
选项D：all of the above
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19.Which of the following is true about improvements made to leased property?
选项A：They should be recorded by the tenant to a Leasehold Improvements account.
选项B：They do not revert to the landlord upon termination of a lease.
选项C：They include the installation of all temporary partitions.
选项D：They should be amortized over their estimated useful life or the remaining term of the lease, whichever is longer.
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20.What is cash flow?
选项A：It is a business’s ability to pay its debt and stay in business.
选项B：It is the movement of money out of a business.
选项C：It is the period between when a check is issued and when it’s made available by the bank.
选项D：It is the movement of money into and out of a business.
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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.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.
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23.Which of the following is a major reason to have a budget?
选项A：To hold managers accountable for deviations from the plan.
选项B：The budgeting process forces managers to look forward.
选项C：A budget serves as a financial plan.
选项D：All of the above.
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24.Which of the following is a qualitative factor in examining the buying of a business from several choices?
选项A：location
选项B：fixed costs
选项C：customer market
选项D：a and c
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25.According to FLSA provisions, under the overtime pay method, an employee’s overtime hours are multiplied by:
选项A：he employees’ regular hourly rate.
选项B：1.5 times the employee’s regular hourly rate.
选项C：.5 times the employee’s regular hourly rate.
选项D：the employee’s overtime premium rate.
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26.In casinos, an internal audit of the cashier cage fund is conducted:
选项A：hourly.
选项B：daily.
选项C：weekly.
选项D：twice a day.
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27.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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28.Which of the following approaches to inventory valuation produces cost of sales measurements that most closely reflect current costs?
选项A：LIFO
选项B：FIFO
选项C：weighted average
选项D：specific identification
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29.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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30.The FIFO approach to inventory valuation values units of ending inventory at:
选项A：the oldest costs.
选项B：the most recent costs.
选项C：the highest costs.
选项D：the average costs.
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31.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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32.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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33.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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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.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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36.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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37.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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38.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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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
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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.租赁改良,应在其估计可使用年限或租约的剩余期限内摊销(包括很可能采用的更新选择),以较短者为准。但是,摊销期限可以超过40年。
选项A：对
选项B：错
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42.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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43.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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44.解释比率时,可以确定哪些是有利的或不利的条件。
选项A：对
选项B：错
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45.饭店和汽车旅馆最大的费用之一是劳动力。劳动力费用包括总工资成本和所有 相关费用,如福利和工资税。
选项A：对
选项B：错
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46.如果节假日工资被视为员工福利的话,那么应单独建立账户予以记录。
选项A：对
选项B：错
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47.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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48.长期负债是超过资产负债表的12个月以上的债务和承诺。
选项A：对
选项B：错
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49.一般都不允许对运输费进行折扣,现金折扣应在不包括任何运输费的发票金额 基础上进行计算。
选项A：对
选项B：错
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50.员工餐费包括在食品销售成本之中
选项A：对
选项B：错
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