南開大學(xué)22年春學(xué)期《酒店管理會(huì)計(jì)（一）（二）（EI雙語）》在線作業(yè)-00001

1、-本頁為預(yù)覽頁P(yáng)AGE15-本頁為預(yù)覽頁-本頁為預(yù)覽頁22春學(xué)期（1509、1603、1609、1703）酒店管理會(huì)計(jì)（一）（二）（EI雙語）在線作業(yè)-00001第1題. 以下不屬于薪金計(jì)算的是:選項(xiàng)A：兩周結(jié)算的工資選項(xiàng)B：計(jì)件工資選項(xiàng)C：計(jì)時(shí)工資選項(xiàng)D：按周結(jié)算的工資參考答案：A第2題. Which of the following are all revenue centers?選項(xiàng)A：Marketing, Rooms, F&B選項(xiàng)B：Rooms, Telecommunications, F&B選項(xiàng)C：Marketing, Gift Shop, F&B選項(xiàng)D：Rooms, Telecom

2、munications, Marketing參考答案：B第3題. Which of the following are elements of revenue?選項(xiàng)A：food and beverage選項(xiàng)B：volume and price選項(xiàng)C：profits and cash flow選項(xiàng)D：advertising and profits參考答案：B第4題. Which of the following statements about cash is true?選項(xiàng)A：Cash consists of property, inventory, and accounts receivab

3、le.選項(xiàng)B：Cash is a noncurrent asset on the balance sheet.選項(xiàng)C：Cash is money in the bank the business can use.選項(xiàng)D：The amount of cash a business has equals its profit amount.參考答案：C第5題. Violation of the AICPA Code of Professional Conduct can result in for a CPA.選項(xiàng)A：revocation of license選項(xiàng)B：suspension from

4、 public practice選項(xiàng)C：limited assurance選項(xiàng)D：a and b參考答案：D第6題. 能夠反映酒店在一個(gè)特定時(shí)期經(jīng)營結(jié)果的報(bào)表是?選項(xiàng)A：資產(chǎn)負(fù)債表選項(xiàng)B：利潤表選項(xiàng)C：現(xiàn)金流量表選項(xiàng)D：以上都不是參考答案：B第7題. Which of the following is a cash flow stream for a finite number of periods where all the cash flows are equal in amount?選項(xiàng)A：compound value選項(xiàng)B：compound interest選項(xiàng)C：an annuity

5、選項(xiàng)D：compound annuity參考答案：C第8題. Which of the following is correct regarding budget variances? They are:選項(xiàng)A：favorable if actual sales are greater than budget.選項(xiàng)B：favorable if actual sales are less than budget.選項(xiàng)C：favorable if actual expenses are less than budget.選項(xiàng)D：a and c.參考答案：D第9題. The percentage o

6、f 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:選項(xiàng)A：$1,2

7、00 credit.選項(xiàng)B：$1,200 debit.選項(xiàng)C：$1,700 credit.選項(xiàng)D：$1,700 debit.參考答案：A第10題. Which of the following is true about improvements made to leased property?選項(xiàng)A：They should be recorded by the tenant to a Leasehold Improvements account.選項(xiàng)B：They do not revert to the landlord upon termination of a lease.選項(xiàng)C：The

8、y include the installation of all temporary partitions.選項(xiàng)D：They should be amortized over their estimated useful life or the remaining term of the lease, whichever is longer.參考答案：A第11題. When received from guests, nonbank credit card drafts are:選項(xiàng)A：treated the same as cash.選項(xiàng)B：recorded as accounts rec

9、eivable.選項(xiàng)C：accounted for using the allowance method.選項(xiàng)D：classified as uncollectable accounts.參考答案：B第12題. The Securities and Exchange Commission requires that audited financial reports be sent to a publicly held companys shareholders:選項(xiàng)A：at the end of each month.選項(xiàng)B：quarterly.選項(xiàng)C：every six months.選項(xiàng)

10、D：at the end of the companys fiscal year.參考答案：D第13題. Hospitality operations are likely to use a perpetual recordkeeping system for:選項(xiàng)A：supply items only.選項(xiàng)B：inventory items with low cost per unit.選項(xiàng)C：inventory items with high cost per unit.選項(xiàng)D：all inventory items.參考答案：C第14題. A company owning a contr

11、olling interest in another company is called a parent company and the controlled company is called a:選項(xiàng)A：minority interest company.選項(xiàng)B：compilation company.選項(xiàng)C：branch operation.選項(xiàng)D：subsidiary.參考答案：D第15題. The traditional mandate in preparing financial statements according to GAAP was that land, buildi

12、ng, equipment, and other assets should be shown at:選項(xiàng)A：replacement cost選項(xiàng)B：historical cost選項(xiàng)C：current cost選項(xiàng)D：future value cost參考答案：B第16題. 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 yea

13、rs. Goodwill could be amortized over a maximum period of:選項(xiàng)A：1 year.選項(xiàng)B：5 years.選項(xiàng)C：40 years.選項(xiàng)D：99 years.參考答案：C第17題. Which of the following is true of unearned revenue?選項(xiàng)A：It is dependent upon the equity transactions that have occurred.選項(xiàng)B：It results when a hotel collects room or banquet deposits f

14、rom guests before any services have been rendered.選項(xiàng)C：It may appear on a balance sheet under another name.選項(xiàng)D：b and c參考答案：D第18題. Gas used to heat guestrooms is charged to the:選項(xiàng)A：rooms department.選項(xiàng)B：schedule of utility costs.選項(xiàng)C：A&G department.選項(xiàng)D：property operation and maintenance department.參考答案：

15、B第19題. The opening section of a feasibility study should include the following:選項(xiàng)A：the consultants proposal letter選項(xiàng)B：a letter of transmittal選項(xiàng)C：a description of the zoning, licensing, and building codes選項(xiàng)D：an analysis of the competition參考答案：B第20題. Which of the following approaches to inventory valu

16、ation produces cost of sales measurements that most closely reflect current costs?選項(xiàng)A：LIFO選項(xiàng)B：FIFO選項(xiàng)C：weighted average選項(xiàng)D：specific identification參考答案：A第21題. 以下是關(guān)于資產(chǎn)的信息:成本5200美元,殘值800,有效壽命4年采用雙倍遞減折舊法,第4年度折舊費(fèi)用為:選項(xiàng)A：0美元選項(xiàng)B：800美元選項(xiàng)C：1600美元選項(xiàng)D：1300美元參考答案：D第22題. What is a major difference between a master

17、 budget and a flexible budget?選項(xiàng)A：The sales volume is pre-determined only for the master budget.選項(xiàng)B：The flexible budget is only for expenses.選項(xiàng)C：Only the flexible budget shows budget variances.選項(xiàng)D：a and c.參考答案：A第23題. 租約可以選:每月租金4000,或銷售手收入的5%,無差異點(diǎn)是多少?選項(xiàng)A：80000選項(xiàng)B：8000選項(xiàng)C：4000選項(xiàng)D：以上都不是參考答案：A第24題. A ho

18、tels schedule of rentals and other income includes revenue from which of the following?選項(xiàng)A：interest income選項(xiàng)B：information systems選項(xiàng)C：guest telephone calls選項(xiàng)D：b and c參考答案：A第25題. Which of the following is true of fixed charges?選項(xiàng)A：They are incurred regardless of sales volume.選項(xiàng)B：They are incurred even

19、 if a hotel is closed.選項(xiàng)C：They benefit a hotel as a whole.選項(xiàng)D：All of the above.參考答案：D第26題. Commissions from outside guest laundry services are shown on the:選項(xiàng)A：rooms department statement.選項(xiàng)B：other operating department statement.選項(xiàng)C：schedule of rentals and other income.選項(xiàng)D：marketing department statem

20、ent.參考答案：C第27題. Which of the following types of ratios represent the goals of management?選項(xiàng)A：prior-period ratios選項(xiàng)B：industry ratios選項(xiàng)C：budgeted ratios選項(xiàng)D：stock valuation ratios參考答案：C第28題. Which of the following sentences about the statement of retained earnings is true?選項(xiàng)A：It is not prepared for inc

21、orporated businesses.選項(xiàng)B：It uses common-size percentages rounded to one decimal place.選項(xiàng)C：It is never combined with the income statement.選項(xiàng)D：It may be combined with the income statement.參考答案：D第29題. Which of the following is not a financial reporting center in a hospitality business?選項(xiàng)A：Rooms departm

22、ent選項(xiàng)B：Food and beverage department選項(xiàng)C：Service bar選項(xiàng)D：Utility costs參考答案：C第30題. The standardized reporting of a departments payroll expenses includes all of the following except:選項(xiàng)A：salaries.選項(xiàng)B：wages.選項(xiàng)C：employee meals.選項(xiàng)D：employee benefits.參考答案：C第31題. 以下關(guān)于總額法的敘述正確的是:選項(xiàng)A：記錄其購買的總價(jià)選項(xiàng)B：不予考慮折扣選項(xiàng)C：折扣視為凈收

23、入選項(xiàng)D：需要提前預(yù)見現(xiàn)金折扣的問題參考答案：A,B,C第32題. 那些屬于酒店收入中心:選項(xiàng)A：前廳部選項(xiàng)B：餐飲部選項(xiàng)C：市場營銷部選項(xiàng)D：客房部參考答案：A,B,C第33題. 以下那些比率反映盈利能力比率選項(xiàng)A：市盈率選項(xiàng)B：凈資產(chǎn)收益率選項(xiàng)C：每股收益率選項(xiàng)D：邊際利潤率參考答案：B,D第34題. 以下屬于時(shí)間因子折舊法的是:選項(xiàng)A：工作量法選項(xiàng)B：余額遞減法選項(xiàng)C：年限總和法選項(xiàng)D：直線法參考答案：B,C,D第35題. 以下屬于公共事業(yè)成本的是:選項(xiàng)A：電費(fèi)選項(xiàng)B：租金選項(xiàng)C：蒸汽選項(xiàng)D：燃料參考答案：A,C,D第36題. 影響營運(yùn)資本要求的因素是:選項(xiàng)A：存貨周轉(zhuǎn)率選項(xiàng)B：流動(dòng)比率選項(xiàng)C：應(yīng)收賬款周轉(zhuǎn)率選項(xiàng)D：利潤率參考答案：A,C,D第37題. 以下屬于無形資產(chǎn)特點(diǎn)的是:選項(xiàng)A：