南开大学22秋学期《酒店管理会计（一）（二）（EI双语）》在线作业6

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-00003

A company owning a controlling interest in another company is called a parent company and the controlled company is called a:
A:minority interest company.
B:compilation company.
C:branch operation.
D:subsidiary.
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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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Which of the following is not an example of a cost flow approach to inventory valuation?
A:weighted average
B:specific identification
C:LIFO
D:FIFO
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Using the net method to record invoices, a May 29 invoice for supplies inventory of $500 with a 2% discount in 10 days is:
A:recorded as accounts payable of $500.
B:recorded as accounts payable of $490.
C:not recorded until it is paid.
D:recorded as cash discounts earned of $10.
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Following is information about an asset:
Cost $5,200
Salvage Value 800
Useful Life 4 years
Using double declining depreciation, the depreciation expense in year is:
A:a.$1300
B:b. $800.
C:c. $1,600.
D:d. $0.
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Which approach to preparing a cash budget is especially suited for the non-accounting hospitality professional?
A:the adjusted net income approach
B:the cash receipts and disbursements approach
C:either the adjusted net income approach or the cash receipts and disbursements approach
D:neither the adjusted net income approach nor the cash receipts and disbursements approach
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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.
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Which of the following are elements of revenue?
A:food and beverage
B:volume and price
C:profits and cash flow
D:advertising and profits
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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
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If food menu prices are changed, which of the following also change(s)?
A:dollar cost of food sold
B:cost of sales
C:food cost percentage
D:a and c
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What is the indifference point in considering a fixed versus a variable lease?
A:Neither lease makes any difference to profits.
B:Sales level at which the rent is identical for both either type of lease.
C:Time.
D:a and c.
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What is the purpose of gap insurance as it pertains to leasing or buying an auto?
A:It provides a replacement auto free of charge for a period of time while the auto is in for lengthy repairs.
B:It protects the lessee from paying the difference between what is owed on the balance of the contract and the insurance proceeds.
C:It is available only in purchase financing.
D:a and c.
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Which of the following is an advantage in buying a franchise?
A:royalties
B:b mandated standards and hours
C:a recognized name
D:a and c
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Which of the following are negotiable instruments?
A:Treasury bills
B:promissory notes
C:checks
D:all of the above
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Which of the following is not a direct expense properly allocated to a particular department within a hospitality business?
A:Cost of sales
B:Payroll
C:Operating supplies
D:Insurance
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Which of the following is a shortcoming of using EBITDA to measure a company’s ability to service its debt?
A:EBITDA consistently measures true cash flow.
B:EBITDA’s computation is based on information from financial statements prepared using cash basis accounting.
C:EBITDA’s computation fails to consider capital expenditures and debt payments.
D:EBITDA is commonly quoted and used in financial circles.
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Which of the following is characteristic of an operations budget?
A:The budget is only for expenses.
B:It is a profit plan.
C:It uses zero-base budget philosophy to budget fixed costs.
D:All of the above.
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The wages for the accounts receivable clerk in the front office are charged to the:
A:rooms department.
B:front office department.
C:accounting department.
D:marketing department.
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企业的什么报告对企业的财务状况和经营结果进行描述?
A:年度报告
B:利润表报告
C:损益表
D:以上都不是
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Commissions from outside guest laundry services are shown on the:
A:rooms department statement.
B:other operating department statement.
C:schedule of rentals and other income.
D:marketing department statement.
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The exclusive right granted by the federal government to manufacture or sell a product is called a:
A:franchise.
B:copyright.
C:trademark.
D:patent.
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Which of the following is not a major section of a hotel’s balance sheet?
A:revenue
B:assets
C:liabilities
D:equity
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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 receivable results in a forecast of $1,700 potential bad debts. The adjustment to the Allowance for Doubtful Accounts is:
A:$1,200 credit.
B:$1,200 debit.
C:$1,700 credit.
D:$1,700 debit.
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月薪2000美元,则每小时基本工资为:
A:11.54美元
B:10美元
C:12美元
D:13美元
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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
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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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If an invoice is dated March 26 with terms of 6/15, n/30 EOM, the last day the discount can be taken is:
A:April 15.
B:May 15.
C:June 15.
D:June 30.
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Which of the following financial statements provides information about cash receipts and cash payments?
A:income statement
B:balance sheet
C:statement of cash flows
D:statement of retained earnings
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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 terms refers to the total labor and materials used in a production or selling process?
A:benchmarks
B:prime costs
C:equity
D:expense margin
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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
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酒店主要使用的预算是:
A:资本预算
B:经营预算
C:利润预算
D:成本预算
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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
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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
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以下属于无形资产特点的是:
A:能为企业带来经济效益
B:无实物形态
C:长期性
D:具有流动性
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以下那些比率反映盈利能力比率
A:市盈率
B:净资产收益率
C:每股收益率
D:边际利润率
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以下哪些是财务报表的外部使用者:
A:股东
B:债权人
C:投资成员
D:总经理
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以下属于公共事业成本的是:
A:电费
B:租金
C:蒸汽
D:燃料
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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
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关于对边际贡献的叙述正确的是:
A:销售收入减去变动成本
B:是对固定成本或利润产生的贡献部分
C:半可变成本不在边际贡献范围内
D:边际贡献率可以评价酒店管理的情况
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销售额百分比法与应收账款百分比法都被划分为备抵法。
A:对
B:错
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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
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员工餐费包括在食品销售成本之中
A:对
B:错
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并不是所有的无形资产都能在其使用期限内进行摊销,有些无形资产代表未来 的现金来源。
A:对
B:错
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对利润表进行详细的分析是很重要的,因为饭店业务的长期成功取决于利润的实现,仅用利润表的百分比分析和比较分析就足够了。
A:对
B:错
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总经理的工资记录到行政管理部门。
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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当达成某种租赁协议,但在租赁期结束时转让资产所有权给承租人,仍为经营性租赁
奥鹏教育南开大学平时作业A:对
B:错
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员工的所有工作时间都要得到支付,包括零碎的工作时间
A:对
B:错
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获取特许经营权通常需要支付最初的一次性费用。一旦开始经营,特许经营人就要支付特许使用费、固定的周期性费用,或是两者的结合。
A:对
B:错
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