南开大学23秋学期《酒店管理会计（一）（二）（EI双语）》在线作业三

奥鹏南开大学23年秋季新学期作业参考

23秋学期（高起本：1709-2103、专升本/高起专：2003-2103）《酒店管理会计（一）（二）（EI双语）》在线作业-00003

A company owning a controlling interest in another company is called a parent奥鹏南开大学23年秋季新学期作业参考 company and the controlled company is called a:
A:minority interest company.
B:compilation company.
C:branch operation.
D:subsidiary.
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Which of the following is true about "gross gambling revenue"?
A:It is the total amount of money wagered by players.
B:It is the revenue total a gaming operation earns before taxes, salaries, and other expenses.
C:It equals the amount wagered minus the players’ winnings.
D:b and c.
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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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The wages for the accounts receivable clerk in the front office are charged to the:
A:rooms department.
B:front office department.
C:accounting department.
D:marketing department.
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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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Which of the following is true of security deposits?
A:They serve as reimbursement for damages to property or equipment.
B:They are advance payments for occupancy, equipment, or services.
C:They are always refunded after a year.
D:They can be treated as accounts receivable.
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In the measurement of fair value of fixed assets, the emphasis in Level 1deals with:
A:either a directly or indirectly observable price.
B:unobservable inputs.
C:quoted prices in active markets for identical assets.
D:quoted prices in inactive markets for identical assets.
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Interpretation of data shown on a common-size income statement can be simplified by:
A:zeroing out the income statement bookkeeping accounts.
B:classifying dividends as a business expense.
C:restating the percentages as a component of the sales dollar.
D:redesigning the 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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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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A sweep account combines a business checking account with:
A:a business savings account.
B:a master checking account.
C:a lockbox account.
D:an investment account such as a money market mutual fund.
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抵押贷款属于哪类活动的现金流量?
A:经营活动
B:融资活动
C:投资活动
D:以上都不是
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Which of the following statements about cash is true?
A:Cash consists of property, inventory, and accounts receivable.
B:Cash is a noncurrent asset on the balance sheet.
C:Cash is money in the bank the business can use.
D:The amount of cash a business has equals its profit amount.
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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 would not represent a valid consideration 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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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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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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If a city hotel’s food operation has a food inventory turnover ratio of 45 times, the average number of days that inventory is on hand is:
A:12 days.
B:8 days.
C:45 days.
D:1.5 days
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The purpose of an audit is to:
A:examine all the bookkeeping accounts.
B:guarantee the exactness of the financial statements.
C:comply with internal revenue laws.
D:express an opinion that the financial statements present financial information fairly and are in conformity with generally accepted accounting principles.
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Which of the following are all revenue centers?
A:Marketing, Rooms, F&B
B:Rooms, Telecommunications, F&B
C:Marketing, Gift Shop, F&B
D:Rooms, Telecommunications, Marketing
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The opening section of a feasibility study should include the following:
A:the consultant’s proposal letter
B:a letter of transmittal
C:a description of the zoning, licensing, and building codes
D:an analysis of the competition
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When received from guests, nonbank credit card drafts are:
A:treated the same as cash.
B:recorded as accounts receivable.
C:accounted for using the allowance method.
D:classified as uncollectable accounts.
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If food sales average $50,000 and liquor sales average $10,000, what relationship can be concluded?
A:There is no relationship between food and beverage sales.
B:Food sales are more than liquor sales.
C:Liquor sales average 20% of food sales.
D:Liquor prices should be increased.
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Class I Indian gaming pertains to:
A:bingo and similar games of chance
B:gaming referred to as casino-style gaming
C:non-banked card games played exclusively against other players
D:traditional Indian gaming and social gaming
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What is the definition of contribution margin?
A:the portion of revenue that contributes to fixed costs and/or profit
B:the amount of income before income taxes (IBIT)
C:the amount of income after income taxes
D:the amount necessary to cover variable costs
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能够反映酒店在一个特定时期经营结果的报表是?
A:资产负债表
B:利润表
C:现金流量表
D:以上都不是
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Which of the following types of ratios represent the goals of management?
A:prior-period ratios
B:industry ratios
C:budgeted ratios
D:stock valuation ratios
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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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Which of the following is not a casino table game?
A:craps
B:blackjack
C:keno
D:baccarat
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A new lease is negotiated for a restaurant building. The lease requires an $8,000 deposit to cover possible damages. This expenditure is recorded as:
A:repairs expense.
B:prepaid repairs.
C:preopening expense.
D:security deposit.
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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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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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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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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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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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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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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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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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饭店根据部门划分为不同的报告领域是业务细分的二种形式。
A:对
B:错
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折旧费用和摊销费用同样需要现金支付
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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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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速动比率较高意味着一个公司在支付流动负债时困难较小。因此,当比率小于前期比率或预算比率时情况有利。
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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一些员工可以不必支付加班工资
A:对
B:错
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融资活动部分的目的是展示现金是如何从投资者和债权人那里取得的,以及用 了多少现金去归还债务本金、支付股利和购买库存股。
A:对
B:错
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