南開大學22年春學期《酒店管理會計（一）（二）（EI雙語）》在線作業(yè)平時作業(yè)-00001

1、-本頁為預覽頁PAGE15-本頁為預覽頁-本頁為預覽頁22春學期（高起本1709-1803、全層次1809-2103）酒店管理會計（一）（二）（EI雙語）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A：American Institute of Certified Public Accountants選項B：Financial Accounting Standards Board選項C：Percentage Change B

2、oard of Review選項D：a and b參考答案：D第2題. Which of the following is a variable expense?選項A：Property tax選項B：Wait staff payroll (servers payroll)選項C：Managers salary選項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A：

3、The depreciation of the existing assets is not affected because assets remain at their original cost with respective accumulated depreciation.選項B：The depreciation of existing assets starts with a new cost basis.選項C：New bookkeeping records are required.選項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A：是否具有權(quán)益額度選

4、項B：能否帶來經(jīng)濟收益選項C：是企業(yè)具有權(quán)益選項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A：Cost of sales選項B：Payroll選項C：Operating supplies選項D：Insurance參考答案：D第6題. Which of the following are support centers?選項A：Housekeeping

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

7、ary.參考答案：B第9題. 以下哪個是間接費用?選項A：租金選項B：薪金選項C：洗衣/干洗選項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A：current ratio選項B：debt-to-equity ratio選項C：fixed asset turnover ratio選項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A：Sales volume and the expense have a linear relationship.選項B：The percentage of the expense to volume remains constant.選項C：The expense has two components: fixed and variable.選項D：All of the above.參考答案：C第12題. The scope of an audit requires the CPA to:選項A：

9、have or obtain a working knowledge of the client company and its industry.選項B：observe the physical inventorytaking by the client company and test the reliability of the counts and cost valuation.選項C：confirm the receivables with the companys customers.選項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A：at the end of each month.選項B：quarterly.選項C：every six months.選項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A：Revenue = Expenses Net Income選項B：Revenue - Expenses = Net Income選項C：Line Amount Net Sales = Common-Size Percentage選項D：Sales Cost of Sales = Gross Profit參考答案：B第15題. What is a payment float?選項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C：a disbursement float選項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A：a 105% decrease.選項B：a 94.7% decrease.選項C：a 5.6% decrease.選項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A：replacement cost選項B：historical cost選項C：current cost選項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A：number of times the busines

15、s has been sold選項B：the price選項C：future competition選項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A：income statement選項B：working capital worksheet選項C：balance sheet選項D：a and c參考答案：B第20題. 企業(yè)的什么報告對企業(yè)的財務狀況和經(jīng)營結(jié)果進行描述?選項A：年度報告選項B：利潤表報告選

16、項C：損益表選項D：以上都不是參考答案：A第21題. What is the definition of contribution margin?選項A：the portion of revenue that contributes to fixed costs and/or profit選項B：the amount of income before income taxes (IBIT)選項C：the amount of income after income taxes選項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A：There is no relationship between food and beverage sales.選項B：Food sales are more than liquor sales.選項C：Liquor sales average 20% of food sales.選項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A：the total amount gambled by players選項B：the total casino revenue選項C：the money in a slot machine drop bucket or table game drop box選項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A：interest income選項B：information systems選項C：guest telephone calls選項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A：Unfavorable.選項B：Favorable.選項C：Favo

20、rable or unfavorable determination depends on the quantity.選項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A：the consultants proposal letter選項B：a letter of transmittal選項C：a description of

21、the zoning, licensing, and building codes選項D：an analysis of the competition參考答案：B第27題. The inventory turnover ratio formula uses:選項A：the beginning inventory amount.選項B：the ending inventory amount.選項C：the number of days in the operating year.選項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A：12 days.選項B：8 days.選項C：45 days.選項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A：pending la

23、wsuits.選項B：possible tax assessments.選項C：loan guarantees.選項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A：there is a loss on the disposal of the item.選項B：it is necessary to credit the revenue account Gain on Disposal of Equipment for the amount of the gain.選項C

24、：the gain is not recognized through an entry involving a general ledger revenue account.選項D：the contraasset account Accumulated Depreciation is unaffected.參考答案：B第31題. 影響營運資本要求的因素是:選項A：存貨周轉(zhuǎn)率選項B：流動比率選項C：應收賬款周轉(zhuǎn)率選項D：利潤率參考答案：A,C,D第32題. 以下哪些是財務報表的外部使用者:選項A：股東選項B：債權(quán)人選項C：投資成員選項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A：電費選項B：租金選項C：蒸汽選項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A：市盈率選項B：凈資產(chǎn)收益率選項C：每股收益率選項D：邊際利潤率參考答案：B,D第35題. 已獲利息倍數(shù)覆蓋利潤表的哪幾項:選項A：邊際利潤率選項B：凈資產(chǎn)收益率選項C：每股收益率選項D：市盈率參考答案：A,B,C第36題. 導致現(xiàn)金流量發(fā)生變化的活動是:選項A：財務活動選項B：投資活動選項C：融資活動選項D：經(jīng)營活動參考答案：B,C,D第37題. 以下屬于無形資產(chǎn)特點的是:選項A：能為企業(yè)帶來經(jīng)濟效益選項B：無實物形態(tài)選項C：長期性選項D：具有流動性參考答案：A,B,C第38題. 員工的工資是由哪兩部分組成:選項A：基本工資選項B：加班工資選項C：凈工資