南开大学23年春学期《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：1609、1703）《酒店管理会计（一）（二）（EI双语）》在线作业-00001

Allocating service center expenses to revenue departments is an extension of:
A:the accountant’s job
B:the service center manager’s job
C:revenue accounting
D:responsibility accounting
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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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A support center:
A:generates sales.
B:does not generate sales.
C:always shows a gross profit.
D:a and c.
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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 of the following would not represent a valid consideration奥鹏南开大学新学期作业参考 代做2元一门 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.
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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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Which of the following are causes of budget variances?
A:price
B:advertising
C:quantity
D:a and c
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如果固定费用38000,利润目标40000,变动费用率65%,需要多少销售收入?
A:222857
B:108571
C:148571
D:以上都不是
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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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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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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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业务细分始于企业的哪个层级?
A:高层
B:部门主管
C:运作层面
D:员工层面
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If an invoice is dated March 26 with terms of 6/15, n/30 EOM, the last day the discount can be taken is:
A:April 15.
B:May 15.
C:June 15.
D:June 30.
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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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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 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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The sale of food to guests in the lounge is recorded to:
A:food sales
B:bar sales
C:concierge sales
D:other income
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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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不能界定企业资产的条件是?
A:是否具有权益额度
B:能否带来经济收益
C:是企业具有权益
D:企业具有求偿权
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Which of the following is not an expense account associated with the food and beverage department?
A:China, glassware, silver, and linen
B:Kitchen fuel
C:Credit card commissions
D:Menus
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An F&B customer who is not 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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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
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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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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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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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Which of the following is a shortcoming of using EBITDA to measure a company’s ability to service its debt?
A:EBITDA consistently measures true cash flow.
B:EBITDA’s computation is based on information from financial statements prepared using cash basis accounting.
C:EBITDA’s computation fails to consider capital expenditures and debt payments.
D:EBITDA is commonly quoted and used in financial circles.
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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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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 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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What is the definition of sales mix?
A:food and beverage and other items sold
B:sales from all departments
C:the proportion of each revenue center’s sales to total sales
D:sales shared by two or more departments
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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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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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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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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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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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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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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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夜间稽核人员以及前厅薄记人员的工资费用记录到行政管理部门。
A:对
B:错
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销售额百分比法与应收账款百分比法都被划分为备抵法。
A:对
B:错
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调整营业外净收入营业外净收人是指出售资产,如资产、设备、投资或有价证券等,所获得的净收人。
A:对
B:错
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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
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饭店行业使用责任会计的概念。在这一概念中,只有经理能够控制的成本才计入该经理管理的部门中。经理有责任和相应的权力来控制部门费用。
A:对
B:错
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销售成本账户只应该反映用于创造收入的交易,为了满足这一要求,员工餐费必须从所使用的食品的净成本(销售成本)中扣除。否则,员工餐费会放大销售成本这一账户。
A:对
B:错
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饭店作为一个合法组织的公司在任何连续的12个月里的会计循环称为财政年度。在财政年度末,利润表簿记账户(收入和费用)被结清并归零。
A:对
B:错
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当预测变动费用和半可变费用时,销售量是主要影响因素。 销售预测比费用预算更加困难,因为销售额不受管理者控制。
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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