南开大学23年春学期《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：1609、1703）《酒店管理会计（一）（二）（EI双语）》在线作业-00003

Which of the following statements about free cash flow (FCF) is false?
A:FCF is important to measure a company’s financial capability to expand operations.
B:There is only one method that effectively computes FCF.
C:FCF computations consider dividend payments and long-term debt payments.
D:b and c.
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If net sales are $1,000, food cost is $300, and labor cost is $200, gross
A:is $1,000.
B:is $700.
C:is $500.
D:cannot be determined from the given information.
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The annual business and financial report that public companies must file with the Securities and Exchange Commission is called the report.
A:Annual SEC
B:Sarbanes-Oxley
C:10-K
D:Annual IRS Business/Financial
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Which of the following are support centers?
A:Housekeeping, Telecommunications
B:A&G, Property Operation and Maintenance
C:Utility
D:All of the above
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Utility costs associated with the cooking of food are shown on the:
A:schedule of utility costs.
B:schedule of fixed charges.
C:cost of sales report.
D:food and beverage department income statement.
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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:
A:370000
B:430000
C:30000
D:60000
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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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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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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.
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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 a qualitative factor that might influence a hospitality business to stay open in the off- season while incurring operating losses?
A:community relationship
B:fixed costs
C:competitors
D:a and c
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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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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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What is the National Indian Gaming Association’s commitment?
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"
B:"to provide educational information about gaming to tribes, the public, the government, and the media"
C:"to advance the lives of Indian peoples economically, socially and politically"
D:"to establish the jurisdictional framework that governs Indian gaming"
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Which of the following is not classified as a support center within a hospitality business?
A:Administrative and general
B:Telecommunications
C:Human resources
D:Information systems
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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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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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In most states, revenue from casino industry taxes is used for which of the following?
A:infrastructure improvements
B:education and public safety
C:economic development
D:all of the above
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Which of the following is true about improvements made to leased property?
A:They should be recorded by the tenant to a Leasehold Improvements account.
B:They do not revert to the landlord upon termination of a lease.
C:They include the installation of all temporary partitions.
D:They should be amortized over their estimated useful life or the remaining term of the lease, whichever is longer.
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What is cash flow?
A:It is a business’s ability to pay its debt and stay in business.
B:It is the movement of money out of a business.
C:It is the period between when a check is issued and when it’s made available by the bank.
D:It is the movement of money into and out of a business.
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Which of the following is a qualitative factor that should be examined in planning a potential business acquisition?
A:number of times the business has been sold
B:the price
C:future competition
D:a and c
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Which of the following is characteristic of an operations budget?
A:The budget is only for expenses.
B:It is a profit plan.
C:It uses zero-base budget philosophy to budget fixed costs.
D:All of the above.
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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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Which of the following is a qualitative factor in examining the buying of a business from several choices?
A:location
B:fixed costs
C:customer market
D:a and c
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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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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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Organization costs include:
A:state incorporation fees.
B:attorneys’ fees.
C:printing costs for stock certificates.
D:all of the above.
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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
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If tips reported by all employees are less than 8% of gross receipts for a particular period, the tip shortfall must be:
A:split evenly between the employer and tipped employees.
B:allocated among all tipped employees.
C:allocated among directly tipped employees.
D:charged to indirectly tipped employees.
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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.
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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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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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以下属于利润表需要的比率分析是哪些:
A:前期比率
B:行业和相关比率
C:利润
D:留存收益
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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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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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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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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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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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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奥鹏南开大学新学期作业参考 代做2元一门部分
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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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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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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总经理的工资记录到行政管理部门。
A:对
B:错
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解释比率时,可以确定哪些是有利的或不利的条件。
A:对
B:错
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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。
A:对
B:错
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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。
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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长期负债是超过资产负债表的12个月以上的债务和承诺。
A:对
B:错
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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。
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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