南開大學(xué)22年春學(xué)期《酒店管理會(huì)計(jì)（一）（二）（EI雙語(yǔ)）》在線作業(yè)平時(shí)作業(yè)-00001

1、-本頁(yè)為預(yù)覽頁(yè)P(yáng)AGE15-本頁(yè)為預(yù)覽頁(yè)-本頁(yè)為預(yù)覽頁(yè)22春學(xué)期（高起本1709-1803、全層次1809-2103）酒店管理會(huì)計(jì)（一）（二）（EI雙語(yǔ)）在線作業(yè)-00002第1題. An external income statement must comply with the pronouncements of which of the following?選項(xiàng)A：American Institute of Certified Public Accountants選項(xiàng)B：Financial Accounting Standards Board選項(xiàng)C：Percentage Change B

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

3、The depreciation of the existing assets is not affected because assets remain at their original cost with respective accumulated depreciation.選項(xiàng)B：The depreciation of existing assets starts with a new cost basis.選項(xiàng)C：New bookkeeping records are required.選項(xiàng)D：a and c參考答案：A第4題. 不能界定企業(yè)資產(chǎn)的條件是?選項(xiàng)A：是否具有權(quán)益額度選

4、項(xiàng)B：能否帶來經(jīng)濟(jì)收益選項(xiàng)C：是企業(yè)具有權(quán)益選項(xiàng)D：企業(yè)具有求償權(quán)參考答案：A第5題. Which of the following is not a direct expense properly allocated to a particular department within a hospitality business?選項(xiàng)A：Cost of sales選項(xiàng)B：Payroll選項(xiàng)C：Operating supplies選項(xiàng)D：Insurance參考答案：D第6題. Which of the following are support centers?選項(xiàng)A：Housekeeping

5、, Telecommunications選項(xiàng)B：A&G, Property Operation and Maintenance選項(xiàng)C：Utility選項(xiàng)D：All of the above參考答案：B第7題. 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:選項(xiàng)A：$1,200 credit.選項(xiàng)B：$1,200 debit.選項(xiàng)C：$1,700 credit.選項(xiàng)D：$1,700 debit.參考答案：A第8題. The actual amount of an employees paycheck is called the:選項(xiàng)A：gross pay.選項(xiàng)B：net pay.選項(xiàng)C：regular pay.選項(xiàng)D：sal

7、ary.參考答案：B第9題. 以下哪個(gè)是間接費(fèi)用?選項(xiàng)A：租金選項(xiàng)B：薪金選項(xiàng)C：洗衣/干洗選項(xiàng)D：玻璃器皿參考答案：A第10題. Which of the following ratios indicates the ability of a company to meet its short-term obligations?選項(xiàng)A：current ratio選項(xiàng)B：debt-to-equity ratio選項(xiàng)C：fixed asset turnover ratio選項(xiàng)D：return on shareholders equity ratio參考答案：A第11題. Which of the

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

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

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

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

12、 bank account and when the bank makes the funds available選項(xiàng)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.選項(xiàng)C：a disbursement float選項(xiàng)D：b and c參考答案：D第16題. 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:選項(xiàng)A：a 105% decrease.選項(xiàng)B：a 94.7% decrease.選項(xiàng)C：a 5.6% decrease.選項(xiàng)D：A 5.3% decrease.參考答案：D第17題. The traditional mandate in preparing financial statements according to GAAP was tha

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

15、s has been sold選項(xiàng)B：the price選項(xiàng)C：future competition選項(xiàng)D：a and c參考答案：D第19題. The fixed asset turnover ratio requires the use of which of the following financial statements?選項(xiàng)A：income statement選項(xiàng)B：working capital worksheet選項(xiàng)C：balance sheet選項(xiàng)D：a and c參考答案：B第20題. 企業(yè)的什么報(bào)告對(duì)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)結(jié)果進(jìn)行描述?選項(xiàng)A：年度報(bào)告選項(xiàng)B：利潤(rùn)表報(bào)告選

16、項(xiàng)C：損益表選項(xiàng)D：以上都不是參考答案：A第21題. What is the definition of contribution margin?選項(xiàng)A：the portion of revenue that contributes to fixed costs and/or profit選項(xiàng)B：the amount of income before income taxes (IBIT)選項(xiàng)C：the amount of income after income taxes選項(xiàng)D：the amount necessary to cover variable costs參考答案：A第22題. I

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

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

19、enue from which of the following?選項(xiàng)A：interest income選項(xiàng)B：information systems選項(xiàng)C：guest telephone calls選項(xiàng)D：b and c參考答案：A第25題. 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?選項(xiàng)A：Unfavorable.選項(xiàng)B：Favorable.選項(xiàng)C：Favo

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

21、the zoning, licensing, and building codes選項(xiàng)D：an analysis of the competition參考答案：B第27題. The inventory turnover ratio formula uses:選項(xiàng)A：the beginning inventory amount.選項(xiàng)B：the ending inventory amount.選項(xiàng)C：the number of days in the operating year.選項(xiàng)D：an average of inventories for the period.參考答案：D第28題. 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:選項(xiàng)A：12 days.選項(xiàng)B：8 days.選項(xiàng)C：45 days.選項(xiàng)D：1.5 days參考答案：B第29題. Examples of contingent liabilities that may need disclosure on financial statements include:選項(xiàng)A：pending la

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

24、：the gain is not recognized through an entry involving a general ledger revenue account.選項(xiàng)D：the contraasset account Accumulated Depreciation is unaffected.參考答案：B第31題. 影響營(yíng)運(yùn)資本要求的因素是:選項(xiàng)A：存貨周轉(zhuǎn)率選項(xiàng)B：流動(dòng)比率選項(xiàng)C：應(yīng)收賬款周轉(zhuǎn)率選項(xiàng)D：利潤(rùn)率參考答案：A,C,D第32題. 以下哪些是財(cái)務(wù)報(bào)表的外部使用者:選項(xiàng)A：股東選項(xiàng)B：債權(quán)人選項(xiàng)C：投資成員選項(xiàng)D：總經(jīng)理參考答案：A,B,C第33題. 以下屬于公共事業(yè)成

25、本的是:選項(xiàng)A：電費(fèi)選項(xiàng)B：租金選項(xiàng)C：蒸汽選項(xiàng)D：燃料參考答案：A,C,D第34題. 以下那些比率反映盈利能力比率選項(xiàng)A：市盈率選項(xiàng)B：凈資產(chǎn)收益率選項(xiàng)C：每股收益率選項(xiàng)D：邊際利潤(rùn)率參考答案：B,D第35題. 已獲利息倍數(shù)覆蓋利潤(rùn)表的哪幾項(xiàng):選項(xiàng)A：邊際利潤(rùn)率選項(xiàng)B：凈資產(chǎn)收益率選項(xiàng)C：每股收益率選項(xiàng)D：市盈率參考答案：A,B,C第36題. 導(dǎo)致現(xiàn)金流量發(fā)生變化的活動(dòng)是:選項(xiàng)A：財(cái)務(wù)活動(dòng)選項(xiàng)B：投資活動(dòng)選項(xiàng)C：融資活動(dòng)選項(xiàng)D：經(jīng)營(yíng)活動(dòng)參考答案：B,C,D第37題. 以下屬于無(wú)形資產(chǎn)特點(diǎn)的是:選項(xiàng)A：能為企業(yè)帶來經(jīng)濟(jì)效益選項(xiàng)B：無(wú)實(shí)物形態(tài)選項(xiàng)C：長(zhǎng)期性選項(xiàng)D：具有流動(dòng)性參考答案：A,B,C第38題. 員工的工資是由哪兩部分組成:選項(xiàng)A：基本工資選項(xiàng)B：加班工資選項(xiàng)C：凈工資