南开大学22年春学期《酒店管理会计（一）（二）（EI双语）》在线作业平时作业-00001

1、-本页为预览页PAGE15-本页为预览页-本页为预览页22春学期（高起本1709-1803、全层次1809-2103）酒店管理会计（一）（二）（EI双语）在线作业-00002第1题. An external income statement must comply with the pronouncements of which of the following?选项A：American Institute of Certified Public Accountants选项B：Financial Accounting Standards Board选项C：Percentage Change B

2、oard of Review选项D：a and b参考答案：D第2题. Which of the following is a variable expense?选项A：Property tax选项B：Wait staff payroll (servers payroll)选项C：Managers salary选项D：Cost of food sold参考答案：D第3题. Which is a consideration in the acquisition of an existing corporation via the purchase of its common stock?选项A：

3、The depreciation of the existing assets is not affected because assets remain at their original cost with respective accumulated depreciation.选项B：The depreciation of existing assets starts with a new cost basis.选项C：New bookkeeping records are required.选项D：a and c参考答案：A第4题. 不能界定企业资产的条件是?选项A：是否具有权益额度选

4、项B：能否带来经济收益选项C：是企业具有权益选项D：企业具有求偿权参考答案：A第5题. Which of the following is not a direct expense properly allocated to a particular department within a hospitality business?选项A：Cost of sales选项B：Payroll选项C：Operating supplies选项D：Insurance参考答案：D第6题. Which of the following are support centers?选项A：Housekeeping

5、, Telecommunications选项B：A&G, Property Operation and Maintenance选项C：Utility选项D：All of the above参考答案：B第7题. 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 receivab

6、le results in a forecast of $1,700 potential bad debts. The adjustment to the Allowance for Doubtful Accounts is:选项A：$1,200 credit.选项B：$1,200 debit.选项C：$1,700 credit.选项D：$1,700 debit.参考答案：A第8题. The actual amount of an employees paycheck is called the:选项A：gross pay.选项B：net pay.选项C：regular pay.选项D：sal

7、ary.参考答案：B第9题. 以下哪个是间接费用?选项A：租金选项B：薪金选项C：洗衣/干洗选项D：玻璃器皿参考答案：A第10题. Which of the following ratios indicates the ability of a company to meet its short-term obligations?选项A：current ratio选项B：debt-to-equity ratio选项C：fixed asset turnover ratio选项D：return on shareholders equity ratio参考答案：A第11题. Which of the

8、 following describes a semi-variable expense?选项A：Sales volume and the expense have a linear relationship.选项B：The percentage of the expense to volume remains constant.选项C：The expense has two components: fixed and variable.选项D：All of the above.参考答案：C第12题. The scope of an audit requires the CPA to:选项A：

9、have or obtain a working knowledge of the client company and its industry.选项B：observe the physical inventorytaking by the client company and test the reliability of the counts and cost valuation.选项C：confirm the receivables with the companys customers.选项D：do all of the above.参考答案：D第13题. The Securitie

10、s and Exchange Commission requires that audited financial reports be sent to a publicly held companys shareholders:选项A：at the end of each month.选项B：quarterly.选项C：every six months.选项D：at the end of the companys fiscal year.参考答案：D第14题. Which of the following is the correct form of the equation that is

11、 the basis for preparing the income statement?选项A：Revenue = Expenses Net Income选项B：Revenue - Expenses = Net Income选项C：Line Amount Net Sales = Common-Size Percentage选项D：Sales Cost of Sales = Gross Profit参考答案：B第15题. What is a payment float?选项A：the period between when a business deposits a check in its

12、 bank account and when the bank makes the funds available选项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 banks check-clearing process.选项C：a disbursement float选项D：b and c参考答案：D第16题. Following is a portion o

13、f an income statement:20X8 20X7Sales $180,000 $190,000In a comparative analysis, the percentage change from 20X7 to 20X8 is:选项A：a 105% decrease.选项B：a 94.7% decrease.选项C：a 5.6% decrease.选项D：A 5.3% decrease.参考答案：D第17题. The traditional mandate in preparing financial statements according to GAAP was tha

14、t land, building, equipment, and other assets should be shown at:选项A：replacement cost选项B：historical cost选项C：current cost选项D：future value cost参考答案：B第18题. Which of the following is a qualitative factor that should be examined in planning a potential business acquisition?选项A：number of times the busines

15、s has been sold选项B：the price选项C：future competition选项D：a and c参考答案：D第19题. The fixed asset turnover ratio requires the use of which of the following financial statements?选项A：income statement选项B：working capital worksheet选项C：balance sheet选项D：a and c参考答案：B第20题. 企业的什么报告对企业的财务状况和经营结果进行描述?选项A：年度报告选项B：利润表报告选

16、项C：损益表选项D：以上都不是参考答案：A第21题. What is the definition of contribution margin?选项A：the portion of revenue that contributes to fixed costs and/or profit选项B：the amount of income before income taxes (IBIT)选项C：the amount of income after income taxes选项D：the amount necessary to cover variable costs参考答案：A第22题. I

17、f food sales average $50,000 and liquor sales average $10,000, what relationship can be concluded?选项A：There is no relationship between food and beverage sales.选项B：Food sales are more than liquor sales.选项C：Liquor sales average 20% of food sales.选项D：Liquor prices should be increased.参考答案：C第23题. What d

18、oes the term drop mean in casino industry accounting?选项A：the total amount gambled by players选项B：the total casino revenue选项C：the money in a slot machine drop bucket or table game drop box选项D：the total amount kept in a cashiers cage参考答案：C第24题. A hotels schedule of rentals and other income includes rev

19、enue from which of the following?选项A：interest income选项B：information systems选项C：guest telephone calls选项D：b and c参考答案：A第25题. 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?选项A：Unfavorable.选项B：Favorable.选项C：Favo

20、rable or unfavorable determination depends on the quantity.选项D：Favorable or unfavorable cannot be determined unless expense is known.参考答案：B第26题. The opening section of a feasibility study should include the following:选项A：the consultants proposal letter选项B：a letter of transmittal选项C：a description of

21、the zoning, licensing, and building codes选项D：an analysis of the competition参考答案：B第27题. The inventory turnover ratio formula uses:选项A：the beginning inventory amount.选项B：the ending inventory amount.选项C：the number of days in the operating year.选项D：an average of inventories for the period.参考答案：D第28题. If

22、 a city hotels food operation has a food inventory turnover ratio of 45 times, the average number of days that inventory is on hand is:选项A：12 days.选项B：8 days.选项C：45 days.选项D：1.5 days参考答案：B第29题. Examples of contingent liabilities that may need disclosure on financial statements include:选项A：pending la

23、wsuits.选项B：possible tax assessments.选项C：loan guarantees.选项D：all of the above参考答案：D第30题. When an asset is sold at a price above its book value:选项A：there is a loss on the disposal of the item.选项B：it is necessary to credit the revenue account Gain on Disposal of Equipment for the amount of the gain.选项C

24、：the gain is not recognized through an entry involving a general ledger revenue account.选项D：the contraasset account Accumulated Depreciation is unaffected.参考答案：B第31题. 影响营运资本要求的因素是:选项A：存货周转率选项B：流动比率选项C：应收账款周转率选项D：利润率参考答案：A,C,D第32题. 以下哪些是财务报表的外部使用者:选项A：股东选项B：债权人选项C：投资成员选项D：总经理参考答案：A,B,C第33题. 以下属于公共事业成

25、本的是:选项A：电费选项B：租金选项C：蒸汽选项D：燃料参考答案：A,C,D第34题. 以下那些比率反映盈利能力比率选项A：市盈率选项B：净资产收益率选项C：每股收益率选项D：边际利润率参考答案：B,D第35题. 已获利息倍数覆盖利润表的哪几项:选项A：边际利润率选项B：净资产收益率选项C：每股收益率选项D：市盈率参考答案：A,B,C第36题. 导致现金流量发生变化的活动是:选项A：财务活动选项B：投资活动选项C：融资活动选项D：经营活动参考答案：B,C,D第37题. 以下属于无形资产特点的是:选项A：能为企业带来经济效益选项B：无实物形态选项C：长期性选项D：具有流动性参考答案：A,B,C第38题. 员工的工资是由哪两部分组成:选项A：基本工资选项B：加班工资选项C：净工资