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南开大学23春学期(高起本
1609、1703)《酒店管理会计
(一)
(二)(EI双语)》在线作业Followingisaportionofanincomestatement20X820X7Sales$180000$190000Inacomparativeanalysisthepercentagechangefrom20X7to20X8is选项A a105%decrease.选项B a
94.7%decrease.选项C a
5.6%decrease.选项D A
5.3%decrease.参考答案DWhichofthefollowingtermsreferstothetotallaborandmaterialsusedinaproductionorsellingprocess选项A benchmarks选项B primecosts选项C equity选项D expensemargin参考答案BWhichofthefollowingiscorrectregardingbudgetvariancesTheyare选项A favorableifactualsalesaregreaterthanbudget.选项B favorableifactualsalesarelessthanbudget.选项C favorableifactualexpensesarelessthanbudget.选项D aandc.参考答案D.资产负债表的要素是选项A:资产选项B留存收益选项C所有者权益选项D负责参考答案ACD.以下那些比率反映盈利能力比率选项A市盈率选项B净资产收益率选项C每股收益率选项D边际利润率参考答案BD.以下属于无形资产特点的是选项A能为企业带来经济效益选项B无实物形态选项C长期性选项D具有流动性参考答案ABC.以下哪些是部门利润表提供的信息:选项A净收入选项B销售成本选项C未摊销费用选项D工资和有关费用参考答案ABD.影响营运资本要求的因素是选项A存货周转率选项B流动比率选项C应收账款周转率选项D利润率参考答案ACD.以下哪些是财务报表的外部使用者选项A股东选项B债权人选项C投资成员选项D总经理参考答案ABC.一些员工可以不必支付加班工资选项A对选项B错参考答案B.与利润表相同,资产负债表同样倾向于让部门使用选项A对选项B错参考答案B.如果流动负债超过流动资产,就会发生净营运资本的赤字选项A对选项B错参考答案A.员工的所有工作时间都要得到支付,包括零碎的工作时间选项A对选项B错参考答案A.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年中摊销选项A对选项B错参考答案B.获取特许经营权通常需要支付最初的一次性费用一旦开始经营,特许经营人就要支付特许使用费、固定的周期性费用,或是两者的结合选项A对选项B错参考答案A.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选项A对选项B错参考答案B.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选项A对选项B错参考答案B.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选项A对选项B错参考答案B.对餐厅烤箱的修理费用记录到餐饮部门选项A对选项B错参考答案BCashequivalentsarehighlyliquidinvestmentssuchas选项A marketablesecuritiessuchascommonandpreferredstock.选项B commercialpaper.选项C moneymarketfunds.选项D bandc参考答案DWhichofthefollowingisnotclassifiedasasupportcenterwithinahospitalitybusiness选项A Administrativeandgeneral选项B Telecommunications选项C Humanresources选项D Informationsystems参考答案BWhichofthefollowingareactiontraitsofexpenses选项A variable选项B fixed选项C semi-variable选项D alloftheabove参考答案DWhichofthefollowingcanbeusedtoforecastsales选项A statisticalmodels选项B CVP选项C movingaveragemethod选项D alloftheabove参考答案DHospitalityoperationsarelikelytouseaperpetualrecordkeepingsystemfor选项A supplyitemsonly.选项B inventoryitemswithlowcostperunit.选项C inventoryitemswithhighcostperunit.选项D allinventoryitems.参考答案cWhatistheindifferencepointinconsideringafixedversusavariablelease选项A Neitherleasemakesanydifferencetoprofits.选项B Saleslevelatwhichtherentisidenticalforbotheithertypeoflease.选项C Time.选项D aandc.参考答案BThepercentageofreceivablesbalancesheetprocedureisusedtoestimatebaddebts.ThecurrentbalanceintheAllowanceforDoubtfulAccountsis$500credit.Anagingoftheaccountsreceivableresultsinaforecastof$1700potentialbaddebts.TheadjustmenttotheAllowanceforDoubtfulAccountsis选项A$1200credit.选项B$1200debit.选项C$1700credit.选项D$1700debit.参考答案AInacompilationtheCPAanopinionorlevelofassuranceonthefinancialstatements.选项A expresses选项B doesnotexpress选项C formallyguarantees选项D askshisorhermanagertoexpress参考答案BThescopeofanauditrequirestheCPAto选项A haveorobtainaworkingknowledgeoftheclientcompanyanditsindustry.选项B observethephysicalinventory-takingbytheclientcompanyandtestthereliabilityofthecountsandcostvaluation.选项C confirmthereceivableswiththecompanyscustomers.选项D doalloftheabove.参考答案DWhichofthefollowingareelementsofrevenue选项A foodandbeverage选项B volumeandprice选项C profitsandcashflow选项D advertisingandprofits参考答案BWhichofthefollowingcasinogamesarecardgames选项A baccaratandblackjack选项B blackjackbaccaratandkeno选项C bingokenoandcraps选项D bingoandbaccarat参考答案ACommissionsfromoutsideguestlaundryservicesareshownonthe选项A roomsdepartmentstatement.选项B otheroperatingdepartmentstatement.选项C scheduleofrentalsandotherincome.选项D marketingdepartmentstatement.参考答案cUsingthegrossmethodtorecordinvoicesaMay29invoiceforsuppliesinventoryof$500witha2%discountin10daysis选项A recordedasaccountspayableof$
500.选项B recordedasaccountspayableof$
490.选项C notrecordeduntilitispaid.选项D recordedascashdiscountsearnedof$
10.参考答案AAnexternalincomestatementmustcomplywiththepronouncementsofwhichofthefollowing选项A AmericanInstituteofCertifiedPublicAccountants选项B FinancialAccountingStandardsBoard选项C PercentageChangeBoardofReview选项D aandb参考答案DUsingthenetmethodtorecordinvoicesaMay29invoiceforsuppliesinventoryof$500witha2%discountin10daysis选项A recordedasaccountspayableof$
500.选项B recordedasaccountspayableof$
490.选项C notrecordeduntilitispaid.选项D recordedascashdiscountsearnedof$
10.参考答案BRatiosthatmeasureoperationsefficiencyinclude选项A foodcostpercentageandlaborcostpercentage.选项B returnonequityandprofitmargin.选项C EPSandPER.选项D alloftheabove.参考答案A以下不属于薪金计算的是选项A两周结算的工资选项B计件工资选项C计时工资选项D按周结算的工资参考答案AWhichofthefollowingtypesofbalancesheetspresentsdatafortwoormoreperiods选项A comparative选项B common-size选项C accountformat选项D reportformat参考答案A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年度折旧费用为选项A0美元选项B800美元选项C1600美元选项D1300美元参考答案DThefixedassetturnoverratiorequirestheuseofwhichofthefollowingfinancialstatements选项A incomestatement选项B workingcapitalworksheet选项C balancesheet选项D aandc参考答案BTheexclusiverightgrantedbythefederalgovernmenttomanufactureorsellaproductiscalleda选项A franchise.选项B copyright.选项C trademark.选项D patent.参考答案D成本5300元,残值300元,使用6年,第三年折旧费用是多少?选项A400选项B500选项C300选项D600参考答案BAregisteredguestischeckingoutandpayingallchargeswithapersonalcheck.Thepaymentisrecordedinthe选项A generalledger.选项B cityledger.选项C guestledger.选项D dailyroomsreport.参考答案cWhichofthefollowingisacashflowstreamforafinitenumberofperiodswhereallthecashflowsareequalinamount选项A compoundvalue选项B compoundinterest选项C anannuity选项D compoundannuity参考答案cWhichofthefollowingfinancialstatementsprovidesinformationaboutcashreceiptsandcashpayments选项A incomestatement选项B balancesheet选项C statementofcashflows选项D statementofretainedearnings参考答案cWhichofthefollowingisafixedexpense选项A Rent选项B Interest选项C Depreciation选项D Alloftheabove参考答案DWhenabusinessispurchasedthepurchasepriceshouldstipulatetheportionoftheamountpaidfor选项A assetspurchased.选项B goodwill.选项C acovenantnottocompete.选项D alloftheabove.参考答案D已获利息倍数覆盖利润表的哪几项选项A边际利润率选项B净资产收益率选项C每股收益率选项D市盈率参考答案ABC关于对边际贡献的叙述正确的是选项A销售收入减去变动成本选项B是对固定成本或利润产生的贡献部分选项C半可变成本不在边际贡献范围内选项D边际贡献率可以评价酒店管理的情况参考答案ABC员工的工资是由哪两部分组成选项A基本工资选项B加班工资选项C净工资选项D总工资参考答案AB利润表需要分析哪些项目之间的关系选项A:利润选项B留存收益选项C销售额选项D费用参考答案CD。