南开19春（1709、1803、1809、1903）《酒店管理会计（一）（...
19春学期（1709、1803、1809、1903）《酒店管理会计（一）（二）（EI双语）》在线作业1.[单选题]按照2/10,N/30的折扣条件,发票金额为100元,日期为10月16日,如果在10月28日付款,则应支付?
奥鹏作业答案可以联系QQ 761296021
A.98元 B.100元 C.102元 D.2元
正确答案:——B——
2.[单选题]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
正确答案:——C——
3.[单选题]Which of the following transactions requires footnotes and/or disclosures?
A.income taxes and interest paid in the period
B.the company’s accounting policy regarding cash
C.noncash investing and financing transactions
D.all of the above
正确答案:——D——
4.[单选题]The Securities and Exchange Commission requires that audited financial reports be sent to a publicly held company’s shareholders:
A.at the end of each month.
B.quarterly.
C.every six months.
D.at the end of the company’s fiscal year.
正确答案:————
5.[单选题]如果固定费用38000,利润目标40000,变动费用率65%,需要多少销售收入?
A.222857
B.108571
C.148571
D.以上都不是
正确答案:————
6.[单选题]Which of the following are action traits of expenses?
A.variable
B.fixed
C.semi-variable
D.all of the above
正确答案:————
7.[单选题]Which is a consideration in the acquisition of an existing corporation via the purchase of its common stock?
A.The depreciation of the existing assets is not affected because assets remain at their original cost with respective accumulated depreciation.
B.The depreciation of existing assets starts with a new cost basis.
C.New bookkeeping records are required.
D.a and c
正确答案:————
8.[单选题]When received from guests, nonbank credit card drafts are:
A.treated the same as cash.
B.recorded as accounts receivable.
C.accounted for using the allowance method.
D.classified as uncollectable accounts.
正确答案:————
9.[单选题]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
正确答案:————
10.[单选题]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
正确答案:————
11.[单选题]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
正确答案:————
12.[单选题]Which of the following will appear on the schedule of rentals and other income?
A.rental of store and office space, commissions, sale of grease and bones
B.rental of store and office space, commissions, interest income 奥鹏作业答案
C.sales of popcorn and peanuts in the lounge
D.sales of souvenirs and candy in the restaurant
正确答案:————
13.[单选题]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.
正确答案:————
14.[单选题]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.
正确答案:————
15.[单选题]The scope of an audit requires the CPA to:
A.have or obtain a working knowledge of the client company and its industry.
B.observe the physical inventory–taking by the client company and test the reliability of the counts and cost valuation.
C.confirm the receivables with the company’s customers.
D.do all of the above.
正确答案:————
16.[单选题]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.
正确答案:————
17.[单选题]Which of the following are causes of budget variances?
A.price
B.advertising
C.quantity
D.a and c
正确答案:————
18.[单选题]以下不属于薪金计算的是:
A.两周结算的工资
B.计件工资
C.计时工资
D.按周结算的工资
正确答案:————
19.[单选题]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.
正确答案:————
20.[单选题]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
正确答案:————
21.[单选题]Costs associated with advertising, public relations, and research are shown on which statement?
A.administrative and general department
B.marketing department
C.profit-making evaluation
D.information systems department
正确答案:————
22.[单选题]The actual amount of an employee’s paycheck is called the:
A.gross pay.
B.net pay.
C.regular pay.
D.salary.
正确答案:————
23.[单选题]Which of the following is true of fixed charges?
A.They are incurred regardless of sales volume.
B.They are incurred even if a hotel is closed.
C.They benefit a hotel as a whole.
D.All of the above.
正确答案:————
24.[单选题]期初食品库存5800,期末食品库存5700,食品成本144499,存货周转率是?
A.22
B.23
C.21
D.20
正确答案:————
25.[单选题]Which of the following is a qualitative factor in examining the buying of a business from several choices?
A.location
B.fixed costs
C.customer market
D.a and c
正确答案:————
26.[单选题]According to FLSA provisions, under the overtime pay method, an employee’s overtime hours are multiplied by:
A.he employees’ regular hourly rate.
B.1.5 times the employee’s regular hourly rate.
C..5 times the employee’s regular hourly rate.
D.the employee’s overtime premium rate.
正确答案:————
27.[单选题]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
正确答案:————
28.[单选题]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.
正确答案:————
29.[单选题]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
正确答案:————
30.[单选题]What kind of slot machine do today’s casinos offer?
A.the kind with three reels displaying horseshoes, diamonds, hearts, and more
B.electronic slot machines featuring many games
C.mechanical slot machines offering only poker
D.electronic slot machines featuring one game apiece
正确答案:————
31.[多选题]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
正确答案:————
32.[多选题]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
正确答案:————
33.[多选题]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
正确答案:————
34.[多选题]影响营运资本要求的因素是:
A.存货周转率
B.流动比率
C.应收账款周转率
D.利润率
正确答案:————
35.[多选题]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
正确答案:————
36.[多选题]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
正确答案:————
37.[多选题]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
正确答案:————
38.[多选题]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
正确答案:————
39.[多选题]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
正确答案:————
40.[多选题]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
正确答案:————
41.[判断题]应收账款周转率评价一个时期内应收账款被回收的平均时间,用于计算这个比率的数据是销售额和应收账款。这个比率同样适用于销售额完全是现金或银行信用卡的饭店企业。
T.对
F.错
正确答案:————
42.[判断题]折旧费用和摊销费用同样需要现金支付
T.对
F.错
正确答案:————
43.[判断题]销售额百分比法与应收账款百分比法都被划分为备抵法。
T.对
F.错
正确答案:————
44.[判断题]移动平均法可以用于波动性很大的经营业务。需要特别注意季节性偏差和由某次特殊事件导致的接待量增加情况。
T.对
F.错
正确答案:————
45.[判断题]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 )
T.对
F.错
正确答案:————
46.[判断题]除了最低工资外,该法案所覆盖的所有饭店和汽车旅馆的员工可以要求雇主在他们每周工作超过40小时之外的工作时间按基本工资的1 ~ 2倍支付。
T.对
F.错
正确答案:————
47.[判断题]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。
T.对
F.错
正确答案:————
48.[判断题]夜间稽核人员以及前厅薄记人员的工资费用记录到行政管理部门。
T.对
F.错
正确答案:————
49.[判断题]调整营业外净收入营业外净收人是指出售资产,如资产、设备、投资或有价证券等,所获得的净收人。
T.对
F.错
正确答案:————
50.[判断题]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。
T.对
F.错
正确答案:————
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