南开大学22春学期(1509、1603、1609、1703)《酒店管理会计(一)(二)(EI双语)》在线作业一.docx
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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
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