南开大学22秋学期《酒店管理会计（一）（二）（EI双语）》在线作业三

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-00003

What is the definition of sales mix?
A:food and beverage and other items sold
B:sales from all departments
C:the proportion of each revenue center’s sales to total sales
D:sales shared by two or more departments
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以下不属于无形资产的是:
A:特许经营
B:商誉
C:专利
D:应收账
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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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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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Which of the following can be used to forecast sales?
A:statistical models
B:CVP
C:moving average method
D:all of the above
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China, glassware, silver, and linen belong in which category of assets?
A:inventories
B:investments
C:property and equipment
D:other assets
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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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Interpretation of data shown on a common-size income statement can be simplified by:
A:zeroing out the income statement bookkeeping accounts.
B:classifying dividends as a business expense.
C:restating the percentages as a component of the sales dollar.
D:redesigning the statement.
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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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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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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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抵押贷款属于哪类活动的现金流量?
A:经营活动
B:融资活动
C:投资活动
D:以上都不是
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A support center:
A:generates sales.
B:does not generate sales.
C:always shows a gross profit.
D:a 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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Which of the following would not represent a valid consideration relating to the gross profit method?
A:A physical inventory has not been taken at the end of an accounting period.
B:The financial statements need to be prepared.
C:Inventory losses need to be assessed due to a recent theft.
D:Purchase discounts need to be tracked to achieve better cost savings.
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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:&q奥鹏教育南开大学平时作业uot;to establish the jurisdictional framework that governs Indian gaming"
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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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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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Which of the following are causes of budget variances?
A:price
B:advertising
C:quantity
D:a 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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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
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Ratios that measure operations efficiency include:
A:food cost percentage and labor cost percentage.
B:return on equity and profit margin.
C:EPS and PER.
D:all of the above.
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What does the term drop mean in casino industry accounting?
A:the total amount gambled by players
B:the total casino revenue
C:the money in a slot machine drop bucket or table game drop box
D:the total amount kept in a cashier’s cage
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能够反映酒店在一个特定时期经营结果的报表是?
A:资产负债表
B:利润表
C:现金流量表
D:以上都不是
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Which of the following is the correct form of the equation that is the basis for preparing the income statement?
A:Revenue = Expenses – Net Income
B:Revenue – Expenses = Net Income
C:Line Amount Net Sales = Common-Size Percentage
D:Sales – Cost of Sales = Gross Profit
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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 are all revenue centers?
A:Marketing, Rooms, F&B
B:Rooms, Telecommunications, F&B
C:Marketing, Gift Shop, F&B
D:Rooms, Telecommunications, Marketing
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Under the revenue treatment of recording discounts, which procedure is used to record the discount on an invoice for food purchases of $300 with a 2% discount?
A:The discount is recorded to a Cash Discounts Earned account.
B:The discount is recorded as a reduction of food cost.
C:The discount is recorded as an increase to sales revenue.
D:The discount is not recorded.
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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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The tenant or user under a rental arrangement is called a:
A:debtor.
B:lessor.
C:lessee.
D:lease.
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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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以下关于总额法的叙述正确的是:
A:记录其购买的总价
B:不予考虑折扣
C:折扣视为净收入
D:需要提前预见现金折扣的问题
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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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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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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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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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以下属于利润表需要的比率分析是哪些:
A:前期比率
B:行业和相关比率
C:利润
D:留存收益
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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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存货周转率通过衡量与需求相关 的存货周转次数显示其活动力,存货周转率是一个很好的资产管理工具。应当分别 计算食品存货周转率和酒水存货周转率。
A:对
B:错
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客房服务與的工资记录到客房部。
A:对
B:错
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长期资产可以划分为资产、设备或显示在资产负债表中一个叫作“其他资产” 的投资部分,该资产负债表部分包括无形资产。
A:对
B:错
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将所有收入中心、支持中心、公用事业费用和固定费用的结果合并成一个报表 称为利润表。利润表可以不向最高管理层和董事会报告。
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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营运性比率是用来衡量饭店管理者使用饭店资产的效率性。
A:对
B:错
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代编业务中,注册会计师需要对报表提出审计意见或做出任何程度的保证。
A:对
B:错
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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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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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审计过程或许可以发现欺诈或违法事件,但是并不保证所有不当行为都能够被发现 (注册会计师服务也会包括只为检测欺诈和其他不当行为的专门审计服务)。
A:对
B:错
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