1、-本頁為預(yù)覽頁PAGE15-本頁為預(yù)覽頁-本頁為預(yù)覽頁22春學(xué)期（高起本1709-1803、全層次1809-2103）酒店管理會計（一）（二）（EI雙語）在線作業(yè)-00003第1題. 以下哪個是間接費用?選項A：租金選項B：薪金選項C：洗衣/干洗選項D：玻璃器皿參考答案：A第2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：Ope

2、rating supplies選項D：Insurance參考答案：D第3題. Which of the following is not an example of an internal user of a companys financial 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4題. A registered guest is charging a meal at the hotels restaurant.

3、 The meal charge will be posted in the:選項A：general ledger.選項B：city ledger.選項C：guest ledger.選項D：daily rooms report.參考答案：C第5題. If net sales are $1,000, food cost is $300, and labor cost is $200, gross選項A：is $1,000.選項B：is $700.選項C：is $500.選項D：cannot be determined from the given information.參考答案：B第6題. W

4、hich of the following is a qualitative factor that should be examined in planning a potential business acquisition?選項A：number of times the business has been sold選項B：the price選項C：future competition選項D：a and c參考答案：D第7題. What will be the effect when an actual selling price is higher than the budgeted s

5、elling 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 cannot be determined unless expense is known.參考答案：B第8題. What is a cash float?選項A：he interval between when a check is

6、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9題. What is the definition

7、 of sales mix?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10題. Interpretation of data shown on a common-size income statement can be simplified by:選項A：zeroing

8、out the income statement bookkeeping accounts.選項B：classifying dividends as a business expense.選項C：restating the percentages as a component of the sales dollar.選項D：redesigning the statement.參考答案：C第11題. A company owning a controlling interest in another company is called a parent company and the contr

9、olled company is called a:選項A：minority interest company.選項B：compilation company.選項C：branch operation.選項D：subsidiary.參考答案：D第12題. Which of the following are action traits of expenses?選項A：variable選項B：fixed選項C：semi-variable選項D：all of the above參考答案：D第13題. When an asset is sold at a price above its book v

10、alue:選項A：there is a loss on the disposal of the item.選項B：it is necessary to credit the revenue account Gain on Disposal of Equipment for the amount of the gain.選項C：the gain is not recognized through an entry involving a general ledger revenue account.選項D：the contraasset account Accumulated Depreciat

11、ion is unaffected.參考答案：B第14題. The FIFO approach to inventory valuation values units of ending inventory at:選項A：the oldest costs.選項B：the most recent costs.選項C：the highest costs.選項D：the average costs.參考答案：B第15題. Which of the following is true of fixed charges?選項A：They are incurred regardless of sales

12、volume.選項B：They are incurred even if a hotel is closed.選項C：They benefit a hotel as a whole.選項D：All of the above.參考答案：D第16題. In the measurement of fair value of fixed assets, the emphasis in Level 1deals with:選項A：either a directly or indirectly observable price.選項B：unobservable inputs.選項C：quoted pric

13、es in active markets for identical assets.選項D：quoted prices in inactive markets for identical assets.參考答案：C第17題. 不屬于部門報表提供的信息是:選項A：留存收益選項B：凈收入選項C：工資和有關(guān)費用選項D：以上都不是參考答案：A第18題. Which of the following approaches to inventory valuation produces cost of sales measurements that most closely reflect current

14、 costs?選項A：LIFO選項B：FIFO選項C：weighted average選項D：specific identification參考答案：A第19題. Water used in the F&B department is charged to the:選項A：F&B department.選項B：schedule of utility costs.選項C：A&G department.選項D：property operation and maintenance department.參考答案：B第20題. Which of the following is not classif

15、ied as a support center within a hospitality business?選項A：Administrative and general選項B：Telecommunications選項C：Human resources選項D：Information systems參考答案：B第21題. Which of the following casino games are card games?選項A：baccarat and blackjack選項B：blackjack, baccarat, and keno選項C：bingo, keno, and craps選項D：

16、bingo and baccarat參考答案：A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. 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?選項A：community relationship選項B：fixed costs選項C：c

17、ompetitors選項D：a and c參考答案：D第24題. What is the meaning of the term pro forma?選項A：It is a budgeting technique using variance analysis.選項B：Expenses are cost-justified.選項C：The numbers are estimates and not actual in form.選項D：All of the above.參考答案：C第25題. 以下哪個不屬于直接費用。選項A：營業(yè)費用選項B：銷售成本選項C：所得稅選項D：以上都不是參考答案：C第

18、26題. Using the gross method to record invoices, a May 29 invoice for supplies inventory of $500 with a 2% discount in 10 days is:選項A：recorded as accounts payable of $500.選項B：recorded as accounts payable of $490.選項C：not recorded until it is paid.選項D：recorded as cash discounts earned of $10.參考答案：A第27題

19、. Which approach to preparing a cash budget is especially suited for the non-accounting hospitality professional?選項A：the adjusted net income approach選項B：the cash receipts and disbursements approach選項C：either the adjusted net income approach or the cash receipts and disbursements approach選項D：neither

20、the adjusted net income approach nor the cash receipts and disbursements approach參考答案：B第28題. Which of the following describes a semi-variable expense?選項A：Sales volume and the expense have a linear relationship.選項B：The percentage of the expense to volume remains constant.選項C：The expense has two compo

21、nents: fixed and variable.選項D：All of the above.參考答案：C第29題. 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 productiveoutput method, the depreciation in the first year is:選項A：$30,000選項B：$40,000選項C：$6,000.選項D

22、：$0.參考答案：C第30題. 以下哪個屬于費用性支出。選項A：融資租賃選項B：改良選項C：維修選項D：以上都不是參考答案：C第31題. 資產(chǎn)負債表的要素是: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：負責(zé)參考答案：A,C,D第32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：利息選項D：人員社保參考答案：A,B,C第33題. 在評價資產(chǎn)管理上最常見的比率是:選項A：流動比率選項B：平均收賬期選項C：存貨周轉(zhuǎn)率選項D：應(yīng)收賬款周轉(zhuǎn)率參考答案：B,C,D第34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35題. 以下哪些是財務(wù)報表的外部使用者:選項A：股東選項B：債權(quán)人選項C：投資成員選項D：總經(jīng)理參考答案：A,B,C第36題. 員工的工資是由哪兩部分組成:選項A：基本工資選項B：加班工資選項C：凈工資選項D：總工資參考答案：A,B第37題. 那些屬于酒店收入中心:選項A：前廳部選項B：餐飲部選項C：市場營銷部選項D：客房部參考答