南开大学23年春学期《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：1609、1703）《酒店管理会计（一）（二）（EI双语）》在线作业-00002

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 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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Which of the following is correct regarding budget variances? They are:
A:favorable if actual sales are greater than budget.
B:favorable if actual sales are less than budget.
C:favorable if actual expenses are less than budget.
D:a and c.
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Cash equivalents are highly liquid investments such as:
A:marketable securities, such as common and preferred stock.
B:commercial paper.
C:money market funds.
D:b and c
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Which of the following is not classified as a support center within a hospitality business?
A:Administrative and 奥鹏南开大学新学期作业参考 代做2元一门general
B:Telecommunications
C:Human resources
D:Information systems
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Which of the following are action traits of expenses?
A:variable
B:fixed
C:semi-variable
D:all of the above
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Which of the following can be used to forecast sales?
A:statistical models
B:CVP
C:moving average method
D:all of the above
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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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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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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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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
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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 all of the above.
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Which of the following are elements of revenue?
A:food and beverage
B:volume and price
C:profits and cash flow
D:advertising and profits
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Which of the following casino games are card games?
A:baccarat and blackjack
B:blackjack, baccarat, and keno
C:bingo, keno, and craps
D:bingo and baccarat
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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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Using the gross method to record invoices, a May 29 invoice for supplies inventory of $500 with a 2% discount in 10 days is:
A:recorded as accounts payable of $500.
B:recorded as accounts payable of $490.
C:not recorded until it is paid.
D:recorded as cash discounts earned of $10.
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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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Using the net method to record invoices, a May 29 invoice for supplies inventory of $500 with a 2% discount in 10 days is:
A:recorded as accounts payable of $500.
B:recorded as accounts payable of $490.
C:not recorded until it is paid.
D:recorded as cash discounts earned of $10.
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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.
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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 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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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:
A:0美元
B:800美元
C:1600美元
D:1300美元
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The fixed asset turnover ratio requires the use of which of the following financial statements?
A:income statement
B:working capital worksheet
C:balance sheet
D:a and c
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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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成本5300元,残值300元,使用6年,第三年折旧费用是多少?
A:400
B:500
C:300
D:600
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A registered guest is checking out and paying all charges with a personal check. The payment is recorded in the:
A:general ledger.
B:city ledger.
C:guest ledger.
D:daily rooms report.
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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
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Which of the following financial statements provides information about cash receipts and cash payments?
A:income statement
B:balance sheet
C:statement of cash flows
D:statement of retained earnings
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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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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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已获利息倍数覆盖利润表的哪几项:
A:边际利润率
B:净资产收益率
C:每股收益率
D:市盈率
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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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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
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利润表需要分析哪些项目之间的关系:
A:利润
B:留存收益
C:销售额
D:费用
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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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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
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以下哪些是部门利润表提供的信息:
A:净收入
B:销售成本
C:未摊销费用
D:工资和有关费用
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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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一些员工可以不必支付加班工资
A:对
B:错
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与利润表相同,资产负债表同样倾向于让部门使用。
A:对
B:错
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如果流动负债超过流动资产,就会发生净营运资本的赤字。
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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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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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。
A:对
B:错
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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。
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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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
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对餐厅烤箱的修理费用记录到餐饮部门。
A:对
B:错
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