南开大学22秋学期《酒店管理会计（一）（二）（EI双语）》在线作业二

奥鹏教育南开大学平时作业

22秋学期（高起本1709-1803、全层次1809-2103）《酒店管理会计（一）（二）（EI双语）》在线作业-00002

The annual business and financial report that public companies must file with the Securities and Exchange Commission is called the report.
A:Annual SEC
B:Sarbanes-Oxley
C:10-K
D:Annual IRS Business/Financial
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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 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
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Preopening expenses include all of the following except:
A:employee training costs.
B:travel costs for securing suppliers and customers.
C:costs incurred prior to formation of the corporation.
D:executive salaries.
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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.
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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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Which of the following types of ratios represent the goals of management?
A:prior-period ratios
B:industry ratios
C:budgeted ratios
D:stock valuation ratios
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Which of the following is a fixed expense?
A:Rent
B:Interest
C:Depreciation
D:All of the above
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Under the 24-hour time system, which of the following represents 5 P.M.?
A:5.0 hours
B:0500 hours
C:1200 hours
D:1700 hours
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Deductions for federal income taxes, FICA taxes, and state income taxes are called deductions.
A:governmental
B:voluntary
C:social
D:IRS
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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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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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What is a cash float?
A:he interval between when a check is issued and when it is paid by the bank
B:the difference between collection float and payment float
C:the period between when a business deposits a check in its bank account and when the bank makes the funds available
D:a bank loan made to a bank’s business customer
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What is a payment float?
A:the period between when a business deposits a check in its bank account and when the bank makes the funds available
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 bank’s check-clearing process.
C:a disbursement float
D:b and c
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Organization costs include:
A:state incorporation fees.
B:attorneys’ fees.
C:printing costs for stock certificates.
D:all of the above.
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The traditional mandate in preparing financial statements according to GAAP was that land, building, equipment, and other assets should be shown at:
A:replacement cost
B:historical cost
C:current cost
D:future value cost
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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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Which of the following is called a bottom-up approach to pricing?
A:statistical models
B:Hubbart formula
C:weighted average method
D:all of the above
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以下哪个是间接费用?
A:租金
B:薪金
C:洗衣/干洗
D:玻璃器皿
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If tips reported by all employees are less than 8% of gross receipts for a particular period, the tip shortfall must be:
A:split evenly between the employer and tipped employees.
B:allocated among all tipped employees.
C:allocated among directly tipped employees.
D:charged to indirectly tipped employees.
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Utility costs associated with the cooking of food are shown on the:
A:schedule of utility costs.
B:schedule of fixed charges.
C:cost of sales report.
D:food and beverage department income statement.
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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 employee has an hourly rate of $10. This week, the employee has worked a total of 44 hours. The four hours are considered overtime hours payable at double-time. The employee’s gross pay:
A:is $400.
B:is $440.
C:is $480.
D:cannot be determined because the FICA and income tax rates have not been provided.
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A patent right is granted for a period of:
A:5 years.
B:17 years.
C:40 years.
D:indefinite length.
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The cost of an asset minus the amount of its accumulated depreciation is called:
A:market value.
B:book value.
C:salvage value.
D:residual value.
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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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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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Which is the correct formula for computing contribution margin?
A:Sales minus Income Before Income Taxes
B:Sales minus Variable Costs
C:Sales minus Total Costs
D:Sales minus Variable Costs minus Fixed Costs
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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.
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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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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
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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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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
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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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导致现金流量发生变化的活动是:
A:财务活动
B:投资活动
C:融资活动
D:经营活动
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以下属于无形资产的是:
A:开办费
B:商誉
C:专利
D:保险
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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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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
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利润表需要分析哪些项目之间的关系:
A:利润
B:留存收益
C:销售额
D:费用
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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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许多因素影响营运资本要求。饭店业具有存货少、往来账户销售额低,相比制造业来说,可以在较低的营运资本下生存。
A:对
B:错
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销售成本账户只应该反映用于创造收入的交易,为了满足这一要求,员工餐费必须从所使用的食品的净成本(销售成本)中扣除。否则,员工餐费会放大销售成本这一账户。
A:对
B:错
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一些员工可以不必支付加班工资
A:对
B:错
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饭店行业使用责任会计的概念。在这一概念中,只有经理能够控制的成本才计入该经理管理的部门中。经理有责任和相应的权力来控制部门费用。
A:对
B:错
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速动比率较高意味着一个公司在支付流动负债时困难较小。因此,当比率小于前期比率或预算比率时情况有利。
A:对
B:错
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土地是不可折旧的资产,因为在饭店公司正常业务过程中,它的寿命是无限的。
A:对
B:错
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当前厅收取客人现金时,可记为收银库的贷方,当前台人员付出现金时,则记为收银库的借方,这些交易可能会影响客人账单或往来账。
A:对
B:错
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在饭店,部门报表(又称内部财务报表)是任何财务信息系统的重要组成部分
A:对
B:错
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为了确保中期财务报表能够向股东提供及时准咖务信息,证券交易委员会同意年中发布由注册会计师审阅的财务报表。
A:对
B:错
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