南开大学22秋学期《酒店管理会计（一）（二）（EI双语）》在线作业一

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-00001

Which of the following are action traits of expenses?
A:variable
B:fixed
C:semi-variable
D:all of the above
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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 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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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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A company has been purchased for $2,000,000, of which $500,000 has been allocated to goodwill. The purchased company is estimated to have a useful life of 99 years. Goodwill could be amortized over a maximum period of:
A:1 year.
B:5 years.
C:40 years.
D:99 years.
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A truck with an estimated useful life of 100,000 miles is purchased for $30,000. In its first year, the truck travels 20,000 miles. Using the productive–output method, the depreciation in the first year is:
A:$30,000
B:$40,000
C:$6,000.
D:$0.
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Which of the following is not a financial reporting center in a hospitality business?
A:Rooms department
B:Food and beverage department
C:Service bar
D:Utility costs
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What will be the effect when an actual selling price is higher than the budgeted selling price in analyzing the cause of a budget variance?
A:Unfavorable.
B:Favorable.
C:Favorable or unfavorable determination depends on the quantity.
D:Favorable or unfavorable cannot be determined unless expense is known.
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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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The standardized reporting of a department’s payroll expenses includes all of the following except:
A:salaries.
B:wages.
C:employee meals.
D:employee benefits.
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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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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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What is a bearer?
A:a negotiable instrument
B:the interest rate generated by an investment
C:an interest-bearing note
D:the holder of a negotiable instrument
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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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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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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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In the measurement of fair value of fixed assets, the emphasis in Level 1deals with:
A:either a directly or indirectly observable price.
B:unobservable inputs.
C:quoted prices in active markets for identical assets.
D:quoted prices in inactive markets for identical assets.
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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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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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A registered guest is charging a meal at the hotel’s restaurant. The meal charge will be posted in the:
A:general ledger.
B:city ledger.
C:guest ledger.
D:daily rooms report.
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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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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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The renewal of a liquor license with a governmental agency is an expenditure that will be recorded to:
A:an expense account such as Liquor License Expense.
B:an asset account such as Liquor License.
C:f奥鹏教育南开大学平时作业ranchise cost.
D:goodwill.
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Which of the following is not a casino table game?
A:craps
B:blackjack
C:keno
D:baccarat
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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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Which of the following is a fixed expense?
A:Rent
B:Interest
C:Depreciation
D:All of the above
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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 a means of allocating the costs of intangible assets to those periods that benefit from their use?
A:acquisition
B:expenditure optioning
C:amortization
D:assignment
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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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Which of the following is true of unearned revenue?
A:It is dependent upon the equity transactions that have occurred.
B:It results when a hotel collects room or banquet deposits from guests before any services have been rendered.
C:It may appear on a balance sheet under another name.
D:b and c
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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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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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属于饭店营运中固定费用的是:
A:折旧
B:摊销
C:利息
D:人员社保
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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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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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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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与利润表相同,资产负债表同样倾向于让部门使用。
A:对
B:错
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流动资产包括现金和可在资产负债表的24个月内转化为现金的其他资产,还包括从资产负债表日算起的下一个24个月内有利于运营的预付费用。
A:对
B:错
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取得有价证券使用的现金应该记入现金流量表现金流人投资活动
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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购置成本仅仅包括购买、安装设备的成本
A:对
B:错
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为竞业禁止协议支付的费用被视为购买无形资产的费用,需要在未来的10年中摊销。
A:对
B:错
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资产是企业所拥有的具有货币价值的任何事物。要界定是否是资产必须看它是否提供未来的经济收益或提供某种权利或求偿权。
A:对
B:错
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一个饭店的固定成本包括保险费、财产税、租金、利息、折旧和摊销。零基预 算不应用于固定成本预算,因为这些成本是由于管理层过去或现在就固定资产购买 和相关融资活动的决策而产生的。
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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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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