南开大学23年春《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

23春学期（高起本：1709-2103、专升本/高起专：1909-2103）《酒店管理会计（一）（二）（EI双语）》在线作业-00002

Examples of contingent liabilities that may need disclosure on financial statements include:
A:pending lawsuits.
B:possible tax assessments.
C:loan guarantees.
D:all of the above
正确答案问询微信：424329

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:
A:$1,200 credit.
B:$1,200 debit.
C:$1,700 credit.
D:$1,700 debit.
正确答案问询微信：424329

以下不属于无形资产的是:
A:特许经营
B:商誉
C:专利
D:应收账
正确答案问询微信：424329

What two popular methods are simple and quick to use in making capital budgeting decisions?
A:net present value and payback
B:initial rate of return and payback
C:average rate of return and payback
D:contribution margin and breakeven point
正确答案问询微信：424329

If a hotel accepts MasterCard, Visa, and American Express cards and if a guest uses one of these cards to purchase food and beverages, the credit card fee will be charged to the:
A:marketing department.
B:F&B department.
C:A&G department.
D:schedule of rentals and other income.
正确答案问询微信：424329

Which of the following approaches to inventory valuation produces cost of sales measurements that most closely reflect current costs?
A:LIFO
B:FIFO
C:weighted average
D:specific identification
正确答案问询微信：424329

Gas used to heat guestrooms is charged to the:
A:rooms department.
B:schedule of utility costs.
C:A&G department.
D:property operation and maintenance department.
正确答案问询微信：424329

A hotel’s schedule of rentals and other income includes revenue from which of the following?
A:interest income
B:information systems
C:guest telephone calls
D:b and c
正确答案问询微信：424329

Which of the following is not a direct expense properly allocated to a particular department within a hospitality business?
A:Cost of sales
B:Payroll
C:Operating supplies
D:Insurance
正确答案问询微信：424329

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

In a compilation, the CPA an opinion or level of assurance on the financial statements.
A:expresses
B:does not express
C:formally guarantees
D:asks his or her manager to express
正确答案问询微信：424329

Which of the following are all revenue centers?
A:Marketing, Rooms, F&B
B:Rooms, Telecommunications, F&B
C:Marketing, Gift Shop, F&B
D:Rooms, Telecommunications, Marketing
正确答案问询微信：424329

Which of the following types of balance sheets presents data for two or more periods?
A:comparative
B:common-size
C:account format
D:report format
正确答案问询微信：424329

Which of the following ratios is popular with the investment community for evaluating whether a stock is reasonably priced?
A:industry ratio
B:return on equity ratio
C:price earnings ratio
D:earnings per share ratio
正确答案问询微信：424329

What is the meaning of the term pro forma?
A:It is a budgeting technique using variance analysis.
B:Expenses are cost-justified.
C:The numbers are estimates and not actual in form.
D:All of the above.
正确答案问询微信：424329

哪一个部门属于收入中心?
A:洗衣房
B:人力资源部门
C:工程维修
D:财务部
正确答案问询微信：424329

When an asset is sold at a price above its book value:
A:there is a loss on the disposal of the item.
B:it is necessary to credit the revenue account Gain on Disposal of Equipment for the amount of the gain.
C:the gain is not recognized through an entry involving a general ledger revenue account.
D:the contra–asset account Accumulated Depreciation is unaffected.
正确答案问询微信：424329

Which of the following can be used to calculate an average room rate if there is no actual sales data available?
A:Hubbart formula
B:weighted average method
C:Forecasted Rooms Sales Dollars ? Forecasted Rooms Sold
D:all of the above
正确答案问询微信：424329

Which of the following is a cash flow stream for a finite number of periods where all the cash flows are equal in amount?
A:compound value
B:compound interest
C:an annuity
D:compound annuity
正确答案问询微信：424329

Which of the following is true about "gross gambling revenue"?
A:It is the total amount of money wagered by players.
B:It is the revenue total a gaming operation earns before taxes, salaries, and other expenses.
C:It equals the amount wagered minus the players’ winnings.
D:b and c.
正确答案问询微信：424329

Which of the following would not represent a valid consideration relating to the gross profit method?
A:A physical inventory has not been taken at the end of an accounting period.
B:The financial statements need to be prepared.
C:Inventory losses need to be assessed due to a recent theft.
D:Purchase discounts need to be tracked to achieve better cost savings.
正确答案问询微信：424329

抵押贷款属于哪类活动的现金流量?
A:经营活动
B:融资活动
C:投资活动
D:以上都不是
正确答案问询微信：424329

Ratios that measure operations efficiency include:
A:food cost percentage and labor cost percentage.
B:return on equity and profit margin.
C:EPS and PER.
D:all of the above.
正确答案问询微信：424329

The FIFO approach to inventory valuation values units of ending inventory at:
A:the oldest costs.
B:the most recent costs.
C:the highest costs.
D:the average costs.
正确答案问询微信：424329

In the notes to financial statements, information about which of the following should appear first?
A:long-term contractual obligations for operating leases
B:discontinued operations
C:significant accounting policies
D:diversified corporate activities
正确答案问询微信：424329

Which of the following ratios indicates the ability of a company to meet its short-term obligations?
A:current ratio
B:debt-to-equity ratio
C:fixed asset turnover ratio
D:return on shareholders’ equity ratio
正确答案问询微信：424329

Which of the following is an advantage in buying a franchise?
A:royalties
B:b mandated standards and hours
C:a recognized name
D:a and c
正确答案问询微信：424329

月薪2000美元,则每小时基本工资为:
A:11.54美元
B:10美元
C:12美元
D:13美元
正确答案问询微信：424329

The purpose of an audit is to:
A:examine all the bookkeeping accounts.
B:guarantee the exactness of the financial statements.
C:comply with internal revenue laws.
D:express an opinion that the financial statements present financial information fairly and are in conformity with generally accepted accounting principles.
正确答案问询微信：424329

A company owning a controlling interest in another company is called a parent company and the controlled company is called a:
A:minority interest company.
B:compilation company.
C:branch operation.
D:subsidiary.
正确答案问询微信：424329

员工的工资是由哪两部分组成:
A:基本工资
B:加班工资
C:净工资
D:总工资
正确答案问询微信：424329

以下哪些是财务报表的外部使用者:
A:股东
B:债权人
C:投资成员
D:总经理
正确答案问询微信：424329

以下属于时间因子折旧法的是:
A:工作量法
B:余额递减法
C:年限总和法
D:直线法
正确答案问询微信：424329

属于饭店营运中固定费用的是:
A:折旧
B:摊销
C:利息
D:人员社保
正确答案问询微信：424329

资产负债表的要素是:
A:资产
B:留存收益
C:所有者权益
D:负责
正确答案问询微信：424329

关于对边际贡献的叙述正确的是:
A:销售收入减去变动成本
B:是对固定成本或利润产生的贡献部分
C:半可变成本不在边际贡献范围内
D:边际贡献率可以评价酒店管理的情况
正确答案问询微信：424329

以下那些比率反映盈利能力比率
A:市盈率
B:净资产收益率
C:每股收益率
D:边际利润率
正确答案问询微信：424329

以下属于公共事业成本的是:
A:电费
B:租金
C:蒸汽
D:燃料
正确答案问询微信：424329

以下关于总额法的叙述正确的是:
A:记录其购买的总价
B:不予考虑折扣
C:折扣视为净收入
D:需要提前预见现金折扣的问题
正确答案问询微信：424329

以下属于无形资产特点的是:
A:能为企业带来经济效益
B:无实物形态
C:长期性
D:具有流动性
正确答案问询微信：424329

成本是记奥鹏南开大学新学期作业参考 代做2元一门录无形资产的基础,成本指该资产的收购成本。
A:对
B:错
正确答案问询微信：424329

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。
A:对
B:错
正确答案问询微信：424329

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。
A:对
B:错
正确答案问询微信：424329

留存收益表是为任何作为公司合法组织的饭店业务编制的。
A:对
B:错
正确答案问询微信：424329

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)。
A:对
B:错
正确答案问询微信：424329

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。
A:对
B:错
正确答案问询微信：424329

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。
A:对
B:错
正确答案问询微信：424329

已入住客人的水费应记入客房部
A:对
B:错
正确答案问询微信：424329

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。
A:对
B:错
正确答案问询微信：424329

小费被客人认为是对饭店员工服务工作的报酬, 当员工在填个人所得税申报表时,这些必须包括在员工的总收入里。
A:对
B:错
正确答案问询微信：424329