南开大学23秋学期《酒店管理会计（一）（二）（EI双语）》在线作业一

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-00001

以下哪个不属于直接费用。
A:营业费用
B:销售成本
C:所得税
D:以上都不是
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Water used in the F&B department is charged to the:
A:F&B department.
B:schedule of utility costs.
C:A&G department.
D:property operation and maintenance department.
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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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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 ratios indicates the ability of a company to meet its short-term obligations?
A:current ratio
B:debt-to-equity ratio
C:fixed asset turnover ratio
D:return on shareholders’ equity ratio
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The Securities and Exchange Commission requires that audited financial reports be sent to a publicly held company’s shareholders:
A:at the end of each month.
B:quarterly.
C:every six months.
D:at the end of the company’s fiscal year.
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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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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 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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What will be the effect when an actual selling price is higher than the budgeted selling price in analyzing the cause of a budget variance?
A:Unfavorable.
B:Favorable.
C:Favorable or unfavorable determination depends on the quantity.
D:Favorable or unfavorable cannot be determined unless expense is known.
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Which of the following ratios is popular with the investme奥鹏南开大学23年秋季新学期作业参考nt community for evaluating whether a stock is reasonably priced?
A:industry ratio
B:return on equity ratio
C:price earnings ratio
D:earnings per share ratio
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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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Which of the following is called a bottom-up approach to pricing?
A:statistical models
B:Hubbart formula
C:weighted average method
D:all of the above
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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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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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期初食品库存5800,期末食品库存5700,食品成本144499,存货周转率是?
A:22
B:23
C:21
D:20
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不属于部门报表提供的信息是:
A:留存收益
B:净收入
C:工资和有关费用
D:以上都不是
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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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What kind of slot machine do today’s casinos offer?
A:the kind with three reels displaying horseshoes, diamonds, hearts, and more
B:electronic slot machines featuring many games
C:mechanical slot machines offering only poker
D:electronic slot machines featuring one game apiece
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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 not an example of a cost flow approach to inventory valuation?
A:weighted average
B:specific identification
C:LIFO
D:FIFO
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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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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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If food menu prices are changed, which of the following also change(s)?
A:dollar cost of food sold
B:cost of sales
C:food cost percentage
D:a and c
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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 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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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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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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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 the CVP formula to forecast sales dollars?
A:(Fixed Costs + Objectives) ? (100% – VC%)
B:(100% – VC%) ? (Fixed Costs + Objectives)
C:(Fixed Costs + Objectives) ? CM%
D:a and c
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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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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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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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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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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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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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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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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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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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为了确保中期财务报表能够向股东提供及时准咖务信息,证券交易委员会同意年中发布由注册会计师审阅的财务报表。
A:对
B:错
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当达成某种租赁协议,但在租赁期结束时转让资产所有权给承租人,仍为经营性租赁
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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员工餐费包括在食品销售成本之中
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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将所有收入中心、支持中心、公用事业费用和固定费用的结果合并成一个报表 称为利润表。利润表可以不向最高管理层和董事会报告。
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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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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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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