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1、南开大学22春学期（1509、1603、1609、1703）酒店管理会计（一）（二）（EI双语）在线作业1 .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：【A】解析：通过题干和相关知识点可知选项A为正确答案。2 . Which of the following are all revenue centers?选项 A： Marketing, Rooms, F&B选项 B： Rooms, Telecommunications, F&B选项 C： Marketing, Gift Shop, F&B选项 D： Rooms, Telec
2、ommunications, Marketing参考答案：【B】解析：通过题干和相关知识点可知选项B为正确答案。3 . Which of the following are elements of revenue?选项 A： food and beverage选项 B： volume and price选项 C： profits and cash f 1 ow选项 D： advertising and profits参考答案：【B】解析：通过题干和相关知识点可知选项B为正确答案。4 . Which of the following statements about cash is true?选
3、项 A： Cash consists of property, inventory, and accountsreceivable.选项 B： Cash is a noncurrent asset on the balance sheet.选项 C： Cash is money in the bank the business can use.选项 D： The amount of cash a business has equals its profit amount.参考答案：【口解析：通过题干和相关知识点可知选项C为正确答案。5 . Violation of the AICPA Code
4、 of Professional Conduct can result infor a CPA.选项 A： revocation of license选项 B： suspension from public practice选项 C： limited assurance选项 D： a and b参考答案：【D】解析：通过题干和相关知识点可知选项D为正确答案。6 .能够反映酒店在一个特定时期经营结果的报表是？选项A：资产负债表选项B：利润表选项C：现金流量表选项D：以上都不是参考答案：【B】解析：通过题干和相关知识点可知选项B为正确答案。7 . Which of the following is
5、 a cash flow stream for a finite number ofperiods where all the cash flows are equal in amount?选项 A： compound value选项 B： compound interest选项 C： an annuity选项 D： compound annuity参考答案：【C】解析：通过题干和相关知识点可知选项C为正确答案。8 . Which of the following is correct regarding budget variances? Theyare:选项 A： favorable if
6、 actual sales are greater than budget.选项 B： favorable if actual sales are less than budget.选项 C： favorable if actual expenses are less than budget.选项 D： a and c.参考答案：【D】解析：通过题干和相关知识点可知选项D为正确答案。9 . The percentage of receivables (balance sheet) procedure is used toestimate bad debts. The current balan
7、ce in the Allowance for DoubtfulAccounts is $500 credit. An aging of the accounts receivable results in aforecast of $1,700 potential bad debts. The adjustment to the Allowancefor Doubtful Accounts is:选项 A： $1, 200 credit.选项 B： $1,200 debit.选项 C： $1,700 credit.选项 D： $1,700 debit.参考答案：【A】解析：通过题干和相关知识
8、点可知选项A为正确答案。10 . Which of the following is true about improvements made to leasedproperty?选项 A： They should be recorded by the tenant to a LeaseholdImprovements account.选项 B： They do not revert to the landlord upon termination of alease.选项 C： They include the installation of all temporary partitions
9、.选项 D： They should be amortized over their estimated useful lifeor the remaining term of the lease, whichever is longer.参考答案：【A】解析：通过题干和相关知识点可知选项A为正确答案。11 . When received from guests, nonbank credit card drafts are:选项 A： treated the same as cash.选项 B： recorded as accounts receivable.选项 C： accounted
10、for using the allowance method.选项 D： classified as uncollectable accounts.参考答案：【B】解析：通过题干和相关知识点可知选项B为正确答案。12 . The Securities and Exchange Commission requires that auditedfinancial reports be sent to a publicly held company, s shareholders:选项 A： at the end of each month.选项 B： quarterly.选项 C： every s
11、ix months.选项 D： at the end of the company s fiscal year.参考答案：【D】解析：通过题干和相关知识点可知选项D为正确答案。13 . Hospitality operations are likely to use a perpetual recordkeepingsystem for:选项 A： supply items only.选项 B： inventory items with low cost per unit.选项 C： inventory items with high cost per unit.选项 D： all inven
12、tory items.参考答案：【C】解析：通过题干和相关知识点可知选项C为正确答案。14 . A company owning a controlling interest in another company is calleda parent company and the controlled company is called a:选项 A： minority interest company.选项 B： compilation company.选项 C： branch operation.选项 D： subsidiary.参考答案：【D】解析：通过题干和相关知识点可知选项D为正确答
13、案。15 . The traditional mandate in preparing financial statements accordingto GAAP was that land, building, equipment, and other assets should beshown at:选项 A： replacement cost选项 B： historical cost选项 C： current cost选项 D： future value cost参考答案：【B】解析：通过题干和相关知识点可知选项B为正确答案。16 . A company has been purchas
14、ed for $2,000,000, of which $500,000 hasbeen allocated to goodwill. The purchased company is estimated to have auseful life of 99 years. Goodwill could be amortized over a maximum periodof:选项 A： 1 year.选项 B： 5 years.选项 C： 40 years.选项 D： 99 years.参考答案：【C】解析：通过题干和相关知识点可知选项C为正确答案。17 . Which of the foll
15、owing is true of unearned revenue?选项 A： It is dependent upon the equity transactions that haveoccurred.选项 B： It results when a hotel collects room or banquet depositsfrom guests before any services have been rendered.选项 C： It may appear on a balance sheet under another name.选项 D： b and c参考答案：【D】解析：通过题干和相关知识点可知选项D为正确答案。18 Gas used to heat guestrooms is charged to the:选项 A： rooms department.选项 B： schedule of utility costs.选项 C： A&G department.选项 D： property operat
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