南开大学22秋学期《酒店管理会计（一）（二）（EI双语）》在线作业5

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-00002

Which of the following is a qualitative factor that might influence a hospitality business to stay open in the off- season while incurring operating losses?
A:community relationship
B:fixed costs
C:competitors
D:a and c
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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
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Which of the following statements about free cash flow (FCF) is false?
A:FCF is important to measure a company’s financial capability to expand operations.
B:There is only one method that effectively computes FCF.
C:FCF computations consider dividend payments and long-term debt payments.
D:b and c.
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Which of the following is the correct statistical model to forecast room sales?
A:Rooms ′ Occupancy ′ Days Open
B:Rooms ′ Average Room Rate ′ Days Open
C:Rooms ′ Occupancy ′ Average Room Rate
D:Rooms ′ Occupancy Percentage ′ Average Room Rate ′ Days Ope
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Which of the following describes a semi-variable expense?
A:Sales volume and the expense have a linear relationship.
B:The percentage of the expense to volume remains constant.
C:The expense has two components: fixed and variable.
D:All of the above.
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Which of the following is a variable expense?
A:Property tax
B:Wait staff payroll (servers payroll)
C:Manager’s salary
D:Cost of food sold
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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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In a compilation, the CPA an opinion or level of assurance on the financial statements.
A:expresses
B:does not express
C:formally guarantees
D:asks his or her manager to express
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租约可以选:每月租金4000,或销售手收入的5%,无差异点是多少?
A:80000
B:8000
C:4000
D:以上都不是
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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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In most states, revenue from casino industry taxes is used for which of the following?
A:infrastructure improvements
B:education and public safety
C:economic development
D:all of the above
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Inaccurate inventory measurements affect:
A:the current assets section of the balance sheet.
B:the equity section of the balance sheet.
C:the income statement.
D:all of the above.
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Which of the following is correct regarding budget variances? They are:
A:favorable if actual sales are greater than budget.
B:favorable if actual sales are less than budget.
C:favorable if actual expenses are less than budget.
D:a and c.
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The sale of food to guests in the lounge is recorded to:
A:food sales
B:bar sales
C:concierge sales
D:other income
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Violation of the AICPA Code of Professional Conduct can result in for a CPA.
A:revocation of license
B:suspension from public practice
C:limited assurance
D:a and b
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When did Nevada become the center of gaming in the United States?
A:during the American Revolution
B:in 1910
C:in 1848
D:in 1931
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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.
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What is a major difference between a master budget and a flexible budget?
A:The sales volume is pre-determined only for the master budget.
B:The flexible budget is only for expenses.
C:Only the flexible budget shows budget variances.
D:a and c.
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Which of the following assets is non-depreciable?
A:buildings
B:land
C:land improvements on property owned by the company
D:china, glassware, and silver
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Which of the following is characteristic of zero-base budgeting?
A:Sales vary from month to month.
B:The budget starts at zero, and each expense item must be justified.
C:It forces managers to identify inefficient or duplicate operations.
D:All of the above.
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Which of the following describes breakeven point?
A:a profit of zero
B:a loss of zero
C:the level of sales at which there will be no profit or loss
D:a and b
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What is the meaning of the term pro forma?
A:It is a budgeting technique using variance analysis.
B:Expenses are cost-justified.
C:The numbers are estimates and not actual in form.
D:All of the above.
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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 cash flow?
A:It is a business’s ability to pay its debt and stay in busines奥鹏教育南开大学平时作业s.
B:It is the movement of money out of a business.
C:It is the period between when a check is issued and when it’s made available by the bank.
D:It is the movement of money into and out of a business.
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The actual amount of an employee’s paycheck is called the:
A:gross pay.
B:net pay.
C:regular pay.
D:salary.
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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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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
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Gas used to heat guestrooms is charged to the:
A:对
B:错
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财务报告中心是必须独立收集成本信息并将这些信息编制成财务报告的责任区。
A:对
B:错
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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
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饭店业中,属于固定费用的仅有折旧、摊销、租金。
A:对
B:错
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租赁改良,应在其估计可使用年限或租约的剩余期限内摊销(包括很可能采用的更新选择),以较短者为准。但是,摊销期限可以超过40年。
A:对
B:错
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高低点法使用两个数值:本期的最高销量和最低销量。如果月与月之间销量波动很大,对固定费用的预计结果可能不如需要的那么准确。高低点法非常有用的原因在于其简单易行。
A:对
B:错
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