南开大学23年春《酒店管理会计（一）（二）（EI双语）》在线作业一

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-00001

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
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Which of the following can be used to separate semi-variable costs into their fixed and variable components?
A:Breakeven point
B:High-Low Method
C:Regression Analysis
D:b and c
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The tenant or user under a rental arrangement is called a:
A:debtor.
B:lessor.
C:lessee.
D:lease.
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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:
A:1 year.
B:5 years.
C:40 years.
D:99 years.
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The exclusive right granted by the federal government to manufacture or sell a product is called a:
A:franchise.
B:copyright.
C:trademark.
D:patent.
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Which of the following formulas correctly analyzes the cause of a budget variance?
A:Price Difference ′ Actual Quantity = Price Cause
B:Price Difference ′ Budgeted Quantity = Quantity Cause
C:Quantity Difference ′ Actual Price = Quantity Cause
D:a and c
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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.
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The standardized reporting of a department’s payroll expenses includes all of the following except:
A:salaries.
B:wages.
C:employee meals.
D:employee benefits.
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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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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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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 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
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An intercompany transaction is:
A:any transaction between a parent and subsidiary.
B:any transaction between subsidiaries.
C:any transaction reported on an interim report.
D:a and b
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What is a payment float?
A:the period between when a business deposits a check in its bank account and when the bank makes the funds available
B:the difference between when a check is written by a business and entered in its accounting records and when the check has gone through the bank’s check-clearing process.
C:a disbursement float
D:b and c
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A registered guest is charging a meal at the hotel’s restaurant. The meal charge will be posted in the:
A:general ledger.
B:city ledger.
C:guest ledger.
D:daily rooms report.
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What is the indifference point in considering a fixed versus a variable lease?
A:Neither lease makes any difference to profits.
B:Sales level at which the rent is identical for both either type of lease.
C:Time.
D:a and c.
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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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The scope of an audit requires the CPA to:
A:have or obtain a working knowledge of the client company and its industry.
B:observe the physical inventory–taking by the client company and test the reliability of the counts and cost valuation.
C:confirm the receivables with the company’s customers.
D:do 奥鹏南开大学新学期作业参考 代做2元一门all of the above.
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What does the term drop mean in casino industry accounting?
A:the total amount gambled by players
B:the total casino revenue
C:the money in a slot machine drop bucket or table game drop box
D:the total amount kept in a cashier’s cage
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企业的什么报告对企业的财务状况和经营结果进行描述?
A:年度报告
B:利润表报告
C:损益表
D:以上都不是
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Which is the correct formula for computing contribution margin?
A:Sales minus Income Before Income Taxes
B:Sales minus Variable Costs
C:Sales minus Total Costs
D:Sales minus Variable Costs minus Fixed Costs
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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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Which is a consideration in any change of ownership?
A:Family members may have worked for little or no wages.
B:The impact of financing on cash flow.
C:Seller’s salary may not be the same as what the new buyer will require.
D:All of the above.
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Which of the following is true of fixed charges?
A:They are incurred regardless of sales volume.
B:They are incurred even if a hotel is closed.
C:They benefit a hotel as a whole.
D:All of the above.
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The occupancy percentage is computed by dividing:
A:paid rooms occupied by rooms available.
B:rooms available by paid rooms occupied.
C:paid rooms occupied by net room sales.
D:net room sales by paid rooms occupied.
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Which of the following assets is non-depreciable?
A:buildings
B:land
C:land improvements on property owned by the company
D:china, glassware, and silver
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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:
A:a 105% decrease.
B:a 94.7% decrease.
C:a 5.6% decrease.
D:A 5.3% decrease.
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Which of the following is a fixed expense?
A:Rent
B:Interest
C:Depreciation
D:All of the above
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What is the purpose of gap insurance as it pertains to leasing or buying an auto?
A:It provides a replacement auto free of charge for a period of time while the auto is in for lengthy repairs.
B:It protects the lessee from paying the difference between what is owed on the balance of the contract and the insurance proceeds.
C:It is available only in purchase financing.
D:a and c.
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Hospitality operations are likely to use a perpetual recordkeeping system for:
A:supply items only.
B:inventory items with low cost per unit.
C:inventory items with high cost per unit.
D:all inventory items.
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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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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
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以下属于公共事业成本的是:
A:电费
B:租金
C:蒸汽
D:燃料
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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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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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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
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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
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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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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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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
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员工的所有工作时间都要得到支付,包括零碎的工作时间
A:对
B:错
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债务管理就是对偿债能力的评价,这里的偿债能力指的是公司偿付短期债务的能力。( X )
A:对
B:错
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营运性比率是用来衡量饭店管理者使用饭店资产的效率性。
A:对
B:错
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在使用直接注销法时,当坏账实际发生时,直接记录坏账损失。在使用备抵法时, 在某个客人账款无法收回之前,要对潜在的坏账损失进行估算。
A:对
B:错
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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。
A:对
B:错
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饭店业中,属于固定费用的仅有折旧、摊销、租金。
A:对
B:错
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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。
A:对
B:错
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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
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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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