南開大學(xué)22年春學(xué)期《酒店管理會計（一）（二）（EI雙語）》在線作業(yè)-00003

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）酒店管理會計（一）（二）（EI雙語）在線作業(yè)-00003第1題. An external income statement must comply with the pronouncements of which of the following?選項A：American Institute of Certified Public Accountants選項B：Financial Accounting Standards Board選項C：Percentage Change Board o

2、f Review選項D：a and b參考答案：D第2題. 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?選項A：Unfavorable.選項B：Favorable.選項C：Favorable or unfavorable determination depends on the quantity.選項D：Favorable or unfavorable canno

3、t be determined unless expense is known.參考答案：B第3題. 抵押貸款屬于哪類活動的現(xiàn)金流量?選項A：經(jīng)營活動選項B：融資活動選項C：投資活動選項D：以上都不是參考答案：C第4題. The standardized reporting of a departments payroll expenses includes all of the following except:選項A：salaries.選項B：wages.選項C：employee meals.選項D：employee benefits.參考答案：C第5題. Costs associated

4、 with advertising, public relations, and research are shown on which statement?選項A：administrative and general department選項B：marketing department選項C：profit-making evaluation選項D：information systems department參考答案：B第6題. Which of the following is not an example of an internal user of a companys financia

5、l statements?選項A：member of the board of directors選項B：department head選項C：stockholder選項D：top-level manager參考答案：C第7題. Deductions for federal income taxes, FICA taxes, and state income taxes are calleddeductions.選項A：governmental選項B：voluntary選項C：social選項D：IRS參考答案：A第8題. What is a cash float?選項A：he interva

6、l between when a check is issued and when it is paid by the bank選項B：the difference between collection float and payment float選項C：the period between when a business deposits a check in its bank account and when the bank makes the funds available選項D：a bank loan made to a banks business customer參考答案：A第

7、9題. The proper tax withholding table to use is determined by:選項A：the employees marital status and the type of payroll period.選項B：the number of withholding allowances the employee claims.選項C：the employees gross pay.選項D：none of the above.參考答案：A第10題. A new lease is negotiated for a restaurant building.

8、 The lease requires an $8,000 deposit to cover possible damages. This expenditure is recorded as:選項A：repairs expense.選項B：prepaid repairs.選項C：preopening expense.選項D：security deposit.參考答案：D第11題. The annual business and financial report that public companies must file with the Securities and Exchange C

9、ommission is called the report.選項A：Annual SEC選項B：Sarbanes-Oxley選項C：10-K選項D：Annual IRS Business/Financial參考答案：C第12題. Which of the following can be used to forecast sales?選項A：statistical models選項B：CVP選項C：moving average method選項D：all of the above參考答案：D第13題. What kind of slot machine do todays casinos o

10、ffer?選項A：the kind with three reels displaying horseshoes, diamonds, hearts, and more選項B：electronic slot machines featuring many games選項C：mechanical slot machines offering only poker選項D：electronic slot machines featuring one game apiece參考答案：B第14題. The percentage of receivables (balance sheet) procedu

11、re 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A：$1,200 credit.選項B：$1,200 debit.選項C：$1,700

12、 credit.選項D：$1,700 debit.參考答案：A第15題. Which of the following is not a direct expense properly allocated to a particular department within a hospitality business?選項A：Cost of sales選項B：Payroll選項C：Operating supplies選項D：Insurance參考答案：D第16題. The following is a portion of a comparative analysis:This Year Ch

13、angeCost of Sales $400,000 (30,000) The cost of sales last year was:選項A：370000選項B：430000選項C：30000選項D：60000參考答案：B第17題. Allocating service center expenses to revenue departments is an extension of:選項A：the accountants job選項B：the service center managers job選項C：revenue accounting選項D：responsibility accoun

14、ting參考答案：D第18題. Which of the following is a shortcoming of using EBITDA to measure a companys ability to service its debt?選項A：EBITDA consistently measures true cash flow.選項B：EBITDAs computation is based on information from financial statements prepared using cash basis accounting.選項C：EBITDAs computa

15、tion fails to consider capital expenditures and debt payments.選項D：EBITDA is commonly quoted and used in financial circles.參考答案：C第19題. The straightline method of depreciation:選項A：is an accelerated depreciation method.選項B：is classified as a productive-output method of depreciation.選項C：results in the h

16、ighest depreciation expense for the early years of an assets estimated useful life.選項D：results in equal depreciation charges each year of an assets estimated useful life.參考答案：D第20題. Which of the following would not represent a valid consideration relating to the gross profit method?選項A：A physical in

17、ventory has not been taken at the end of an accounting period.選項B：The financial statements need to be prepared.選項C：Inventory losses need to be assessed due to a recent theft.選項D：Purchase discounts need to be tracked to achieve better cost savings.參考答案：D第21題. When a business is purchased, the purchas

18、e price should stipulate the portion of the amount paid for:選項A：assets purchased.選項B：goodwill.選項C：a covenant not to compete.選項D：all of the above.參考答案：D第22題. 能夠反映酒店在一個特定時期經(jīng)營結(jié)果的報表是?選項A：資產(chǎn)負(fù)債表選項B：利潤表選項C：現(xiàn)金流量表選項D：以上都不是參考答案：B第23題. 期初食品庫存5800,期末食品庫存5700,食品成本144499,存貨周轉(zhuǎn)率是?選項A：22選項B：23選項C：21選項D：20參考答案：B第24題.

19、 Which of the following is not an example of a cost flow approach to inventory valuation?選項A：weighted average選項B：specific identification選項C：LIFO選項D：FIFO參考答案：B第25題. Organization costs include:選項A：state incorporation fees.選項B：attorneys fees.選項C：printing costs for stock certificates.選項D：all of the abov

20、e.參考答案：D第26題. On a financial statement, if this years data is larger than last years data, the change is called:選項A：a gain.選項B：an increase.選項C：a cross-check.選項D：unearned revenue.參考答案：B第27題. Which of the following is a major reason to have a budget?選項A：To hold managers accountable for deviations from

21、 the plan.選項B：The budgeting process forces managers to look forward.選項C：A budget serves as a financial plan.選項D：All of the above.參考答案：D第28題. The scope of an audit requires the CPA to:選項A：have or obtain a working knowledge of the client company and its industry.選項B：observe the physical inventorytakin

22、g by the client company and test the reliability of the counts and cost valuation.選項C：confirm the receivables with the companys customers.選項D：do all of the above.參考答案：D第29題. 如果固定費用38000,利潤目標(biāo)40000,變動費用率65%,需要多少銷售收入?選項A：222857選項B：108571選項C：148571選項D：以上都不是參考答案：A第30題. What is the definition of sales mix

23、?選項A：food and beverage and other items sold選項B：sales from all departments選項C：the proportion of each revenue centers sales to total sales選項D：sales shared by two or more departments參考答案：C第31題. 以下那些比率反映盈利能力比率選項A：市盈率選項B：凈資產(chǎn)收益率選項C：每股收益率選項D：邊際利潤率參考答案：B,D第32題. 酒店主要使用的預(yù)算是:選項A：資本預(yù)算選項B：經(jīng)營預(yù)算選項C：利潤預(yù)算選項D：成本預(yù)算參考答案：A,B第33題. 以下屬于無形資產(chǎn)特點的是:選項A：能為企業(yè)帶來經(jīng)濟(jì)效益選項B：無實物形態(tài)選項C：長期性選項D：具有流動性參考答案：A,B,C第34題. 以下屬于無形資產(chǎn)的是:選項A：開辦費選項B：商譽(yù)選項C：專利選項D：保險參考答案：A,B,C第35題. 以下屬于公共事業(yè)成本的是:選項A：電費選項B：租金選項C：蒸汽選項D：燃料參考答案：A,C,D第36題. 資產(chǎn)負(fù)債表的要素是:選項A：資產(chǎn)選項B：留存收益選項C：所有者權(quán)益選項D：負(fù)責(zé)參考答案：A,C,D第37題. 屬于飯店營運中固定費用的是:選項A：折舊選項B：攤銷選項C：利