南开大学22秋学期《酒店管理会计（一）（二）（EI双语）》在线作业4

奥鹏教育南开大学平时作业

22秋学期（高起本：1603、1609、1703）《酒店管理会计（一）（二）（EI双语）》在线作业-00001

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
正确答案获取微信：424329

Which of the following is true of fixed charges?
A:They are incurred regardless of sales volume.
B:They are incurred even if a hotel is closed.
C:They benefit a hotel as a whole.
D:All of the above.
正确答案获取微信：424329

Which of the following is not a criterion for identifying a lease arrangement as a capital lease?
A:The lease transfers ownership of the property to the lessee by the end of the lease term.
B:The lease contains a bargain purchase option.
C:The lessee agrees to certain expenditures to improve the leased property or equipment
D:The lease term is equal to 75% or more of the estimated economic life of the leased property.
正确答案获取微信：424329

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.
正确答案获取微信：424329

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
正确答案获取微信：424329

Which of the following is not an expense account associated with the food and beverage department?
A:China, glassware, silver, and linen
B:Kitchen fuel
C:Credit card commissions
D:Menus
正确答案获取微信：424329

Which of the following can be used to calculate an average room rate if there is no actual sales data available?
A:Hubbart formula
B:weighted average method
C:Forecasted Rooms Sales Dollars ? Forecasted Rooms Sold
D:all of the above
正确答案获取微信：424329

哪一个部门属于收入中心?
A:洗衣房
B:人力资源部门
C:工程维修
D:财务部
正确答案获取微信：424329

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
正确答案获取微信：424329

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
正确答案获取微信：424329

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
正确答案获取微信：424329

An external income statement must comply with the pronouncements of which of the following?
A:American Institute of Certified Public Accountants
B:Financial Accounting Standards Board
C:Percentage Change Board of Review
D:a and b
正确答案获取微信：424329

The tenant or user under a rental arrangement is called a:
A:debtor.
B:lessor.
C:lessee.
D:lease.
正确答案获取微信：424329

The straight–line method of depreciation:
A:is an accelerated depreciation method.
B:is classified as a productive-output method of depreciation.
C:results in the highest depreciation expense for the early years of an asset’s estimated useful life.
D:results in equal depreciation charges each year of an asset’s estimated useful life.
正确答案获取微信：424329

Which of the following are causes of budget variances?
A:price
B:advertising
C:quantity
D:a and c
正确答案获取微信：424329

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
正确答案获取微信：424329

Which of the following is a qualitative factor that should be examined in planning a potential business acquisition?
A:number of times the business has been sold
B:the price
C:future competition
D:a and c
正确答案获取微信：424329

Which of the following formulas correctly analyzes the cause of a budget variance?
A:Price Difference ′ Actual Quantity = Price Cause
B:Price Difference ′ Budgeted Quantity = Quantity Cause
C:Quantity Difference ′ Actual Price = Quantity Cause
D:a and c
正确答案获取微信：424329

Which of the following is an accounting term for cash when used in an exchange of assets?
A:boot
B:transfer
C:exchange currency
D:expenditure
正确答案获取微信：424329

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
正确答案获取微信：424329

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.
正确答案获取微信：424329

Which of the following types of ratios represent the goals of management?
A:prior-period奥鹏教育南开大学平时作业 ratios
B:industry ratios
C:budgeted ratios
D:stock valuation ratios
正确答案获取微信：424329

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.
正确答案获取微信：424329

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
正确答案获取微信：424329

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.
正确答案获取微信：424329

Hospitality operations are likely to use a perpetual recordkeeping system for:
A:supply items only.
B:inventory items with low cost per unit.
C:inventory items with high cost per unit.
D:all inventory items.
正确答案获取微信：424329

Gas used to heat guestrooms is charged to the:
A:rooms department.
B:schedule of utility costs.
C:A&G department.
D:property operation and maintenance department.
正确答案获取微信：424329

按照2/10,N/30的折扣条件,发票金额为100元,日期为10月16日,如果在10月28日付款,则应支付?
A:98元
B:100元
C:102元
D:2元
正确答案获取微信：424329

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.
正确答案获取微信：424329

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"
正确答案获取微信：424329

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
正确答案获取微信：424329

以下属于公共事业成本的是:
A:电费
B:租金
C:蒸汽
D:燃料
正确答案获取微信：424329

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
正确答案获取微信：424329

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
正确答案获取微信：424329

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
正确答案获取微信：424329

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
正确答案获取微信：424329

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
正确答案获取微信：424329

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
正确答案获取微信：424329

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
正确答案获取微信：424329

以下属于无形资产的是:
A:开办费
B:商誉
C:专利
D:保险
正确答案获取微信：424329

夜间稽核人员以及前厅薄记人员的工资费用记录到行政管理部门。
A:对
B:错
正确答案获取微信：424329

折旧费用和摊销费用同样需要现金支付
A:对
B:错
正确答案获取微信：424329

良好的收入预测和费用预测仅需来自于部门经理。
A:对
B:错
正确答案获取微信：424329

债务管理就是对偿债能力的评价,这里的偿债能力指的是公司偿付短期债务的能力。( X )
A:对
B:错
正确答案获取微信：424329

应收账款周转率评价一个时期内应收账款被回收的平均时间,用于计算这个比率的数据是销售额和应收账款。这个比率同样适用于销售额完全是现金或银行信用卡的饭店企业。
A:对
B:错
正确答案获取微信：424329

一些员工可以不必支付加班工资
A:对
B:错
正确答案获取微信：424329

变动费用是唯一与销售量有直接关系的费用。
A:对
B:错
正确答案获取微信：424329

统计模型可以被用来预测每天的销售额,也可以预测任何时段直至为期一年的销售额。
A:对
B:错
正确答案获取微信：424329

即使商标或商号拥有不确定的使用寿命,其成本必须在 预计使用年限内摊销,但摊销期限不得超过40年。
A:对
B:错
正确答案获取微信：424329

总经理的工资记录到行政管理部门。
A:对
B:错
正确答案获取微信：424329