南开大学23年春《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

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-00003

China, glassware, silver, and linen belong in which category of assets?
A:inventories
B:investments
C:property and equipment
D:other assets
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According to FLSA provisions, under the overtime pay method, an employee’s overtime hours are multiplied by:
A:he employees’ regular hourly rate.
B:1.5 times the employee’s regular hourly rate.
C:.5 times the employee’s regular hourly rate.
D:the employee’s overtime premium rate.
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The traditional mandate in preparing financial statements according to GAAP was that land, building, equipment, and other assets should be shown at:
A:replacement cost
B:historical cost
C:current cost
D:future value cost
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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.
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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
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In casinos, an internal audit of the cashier cage fund is conducted:
A:hourly.
B:daily.
C:weekly.
D:twice a day.
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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?
A:Unfavorable.
B:Favorable.
C:Favorable or unfavorable determination depends on the quantity.
D:Favorable or unfavorable cannot be determined unless expense is known.
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A patent right is granted for a period of:
A:5 years.
B:17 years.
C:40 years.
D:indefinite length.
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Which is a consideration in the acquisition of an existing corporation via the purchase of its common stock?
A:The depreciation of the existing assets is not affected because assets remain at their original cost with respective accumulated depreciation.
B:The depreciation of existing assets starts with a new cost basis.
C:New bookkeeping records are required.
D:a and c
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Violation of the AICPA Code of Professional Conduct can result in for a CPA.
A:revocation of license
B:suspension from public practice
C:limited assurance
D:a and b
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以下不属于薪金计算的是:
A:两周结算的工资
B:计件工资
C:计时工资
D:按周结算的工资
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The inventory turnover ratio formula uses:
A:the beginning inventory amount.
B:the ending inventory amount.
C:the number of days in the operating year.
D:an average of inventories for the period.
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Which of the following terms refers to the total labor and materials used in a production or selling process?
A:benchmarks
B:prime costs
C:equity
D:expense margin
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能够对流动比率更精致的表述是?
A:存货周转率
B:营运资本
C:速动比率
D:应收账款周转率
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An external income statement must comply with the pronouncements of which of the following?
A:American Institute of Certified Public Accountants
B:Financial Accounting Standards Board
C:Percentage Change Board of Review
D:a and b
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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
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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.
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Which of the following is a major reason to have a budget?
A:To hold managers accountable for deviations from the plan.
B:The budgeting process forces managers to look forward.
C:A budget serves as a financial plan.
D:All of the above.
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The Securities and Exchange Commission requires that audited financial reports be sent to a publicly held company’s shareholders:
A:at the end of each month.
B:quarterly.
C:every six months.
D:at the end of the company’s fiscal year.
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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
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Inaccurate inventory measurements affect:
A:the current assets section of the balance sheet.
B:the equity section of the balance sheet.
C:the income statement.
D:all of the above.
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Commissions from outside guest laundry services are shown on the:
A:rooms department statement.
B:other operating department statement.
C:schedule of rentals and other income.
D:marketing department statement.
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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.
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Which of the following describes breakeven point?
A:a profit of zero
B:a loss of zero
C:the level of sales at which there will be no profit or loss
D:a and b
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Which of the following sentences about the statement of retained earnings is true?
A:It is not prepared for incorporated businesses.
B:It uses common-size percentages rounded to one decimal place.
C:It is never combined with the income statement.
D:It may be combined with the income statement.
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When a business is purchased, the purchase price should stipulate the portion of the amount paid for:
A:assets purchased.
B:goodwill.
C:a covenant not to compete.
D:all of the above.
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The sources of hotel re奥鹏南开大学新学期作业参考 代做2元一门venue might be:
A:profits and sales.
B:sales, interest income, and dividend income.
C:net income.
D:all of the above.
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Ignoring price elasticity, which of the following is the best contributor to larger profits?
A:increase in menu prices
B:increase in customers
C:increase in advertising
D:inelastic demand
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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
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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?
A:98元
B:100元
C:102元
D:2元
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影响营运资本要求的因素是:
A:存货周转率
B:流动比率
C:应收账款周转率
D:利润率
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以下属于无形资产的是:
A:开办费
B:商誉
C:专利
D:保险
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酒店主要使用的预算是:
A:资本预算
B:经营预算
C:利润预算
D:成本预算
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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
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在评价资产管理上最常见的比率是:
A:流动比率
B:平均收账期
C:存货周转率
D:应收账款周转率
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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
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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
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导致现金流量发生变化的活动是:
A:财务活动
B:投资活动
C:融资活动
D:经营活动
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那些属于酒店收入中心:
A:前厅部
B:餐饮部
C:市场营销部
D:客房部
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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
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认识开办费和开办准备费之间的差别是很重要的,开办准备费是在企业合法存在之前发生的,而开办费是企业成立后但还未开始营业这段时间的开支。
A:对
B:错
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成本管理的原理是:任何销售收入的增加都来源于销量的上涨。不考虑销售数量,变动费用率保持不变。
A:对
B:错
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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。
A:对
B:错
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员工餐费包括在食品销售成本之中
A:对
B:错
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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
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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。
A:对
B:错
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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。
A:对
B:错
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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。
A:对
B:错
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当企业向其股东、债权人或其他第三方提供中期报告或年度报告时,仅需要提供财务报 表。
A:对
B:错
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所得税费用可以归为固定费用或者间接费用
A:对
B:错
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