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[单选题]
I ________ two hotels and they are both fully booked up.
A.tried
B.have tried
C.try
D.will try
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题目内容
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如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
A.tried
B.have tried
C.try
D.will try
如果结果不匹配，请 联系老师 获取答案
更多“I ________ two hotels and they…”相关的问题
(a) (i) Identify and explain FOUR financial statement assertions relevant to account balances at the year end; and
(ii) For each identified assertion, describe a substantive procedure relevant to the audit of year-end inventory. (8 marks)
(b) Pineapple Beach Hotel Co (Pineapple) operates a hotel providing accommodation, leisure facilities and restaurants. Its year end was 30 April 2012. You are the audit senior of Berry & Co and are currently preparing the audit programmes for the year end audit of Pineapple. You are reviewing the notes of last week’s meeting between the audit manager and finance director where two material issues were discussed.
Depreciation
Pineapple incurred significant capital expenditure during the year on updating the leisure facilities for the hotel. The finance director has proposed that the new leisure equipment should be depreciated over 10 years using the straight-line method.
Food poisoning
Pineapple’s directors received correspondence in March from a group of customers who attended a wedding at the hotel. They have alleged that they suffered severe food poisoning from food eaten at the hotel and are claiming substantial damages. Pineapple’s lawyers have received the claim and believe that the lawsuit against the company is unlikely to be successful.
Required:
Describe substantive procedures to obtain sufficient and appropriate audit evidence in relation to the above two issues.
Note: The total marks will be split equally between each issue. (8 marks)
(c) List and explain the purpose of FOUR items that should be included on every working paper prepared by the audit team. (4 marks)
From: info@incahotels.net
To: sarah.brogen@mail.com
Subject: RE: reservation request
Dear Ms. Brogen,
Thank you for your interest in our hotel. You have requested one double room for check-in on June 7 and check-out on June 13. I'm pleased to report that we do have (90) on these dates, and your reservation has been made.
When you arrive at the airport in Cuzco, there are two ways to get to the hotel. The first is to arrange your own taxi. Simply tell the driver you are staying at the Inca Hotel on San Bias Plaza. (91) , we can send our own driver to pick you up, for the small cost of $10 USD. If you would like to take (92) of this service, please let us know at least 48 hours in advance.
We look forward to your stay with us.
(50)
A．complaints
B．availability
C．organization
D．guarantees
The event happened in the early morning in one of the first days when Calvin Coolidge came into power. He and his family were living in the same third-floor suite at the Willard Hotel in Washington that they had moved in several years before. The former President's wife was still living in the White House.
Coolidge awoke to see a stranger go through his clothes, remove a wallet and a watch chain.
Coolidge spoke, "I wish you won't take that."
The thief, gaining his voice, said, "Why？"
"I don't mean the watch and chain, only the charm. Take it near the window and read what is on its back," the President said.
The thief read," Presented to Calvin Coolidge."
"Are you President Coolidge？" he asked.
The President answered "Yes, and the House of Representatives gave me that watch charm. I'm fond of it. It would do you no good. You want money. Let's talk this over."
Holding up the wallet, the young man said in a low voice, "I'll take this and leave everything else."
Coolidge, knowing there was $80 in it, persuaded the young man to sit down and talk. He told the President he and his college roommate had overspent during their holiday and did not have enough money to pay their hotel bill.
Coolidge added up the roommate and two rail tickets back to the college. Then he counted out $32 and said it was a loan.
He then told the young man "There is a guard in the corridor." The young man nodded and left through the same window as he had entered.
What caused the thief to meet the President？
A．He knew the President had lots of money.
B．He knew the President lived in the suite.
C．He wanted to be a rich businessman.
D．He wanted to steal some money.
The new management team introduced a new reward scheme for the hotel managers in an attempt to motivate managers to improve the revenue and profitability of the chain. The salary package devised for each manager comprised:
– A relatively low fixed salary
– A bonus payment based on high room occupancy rate. The occupancy rate is the percentage of usable hotel beds filled every night. Managers who achieved more than 90% occupancy rate receive a significant bonus. This target is aimed at keeping the hotel full.
– A smaller bonus payment based on the net profit margin achieved by the hotel. This is aimed at improving the profitability of the hotel.
However, despite these incentives the overall performance of the company is still declining. Managers are generally achieving a high occupancy rate but are largely failing to deliver higher net margins. It is also clear that some managers have achieved a high occupancy rate by declaring that some bedrooms were unfit for use or were being used as seminar rooms.
Also, the pursuit of high occupancy and high net profit appears to be affecting the perceived image of the hotel chain.
Once regarded as a mid-market hotel chain, the chain now seems to be perceived as a budget buy. A large percentage of bookings are received through the Internet broker lastsecondhotels.com and their view of the chain is given below, together with some visitor quotes from their web site.
Comments
‘Great last minute bargain … very easy to get rooms at half the advertised rate’
‘Full of school children on a trip … will not be using this chain again’
‘No Internet connections in the rooms or public areas, very disappointing’
‘The bath was cracked and the windows were dirty. Cheap, but badly in need of a clean’
‘Receptionists were very off-hand and unable to help. Did not seem to know much about the area surrounding the hotel’
‘The staff were surly and uncommunicative. Much worse than last time we visited it. It used to be such a lovely hotel’
‘Cheap, but don’t eat there. The price for breakfast was extortionate’
‘Cheap and cheerful but don’t pay the full rate! Always lots of cheap beds available’
‘Food was expensive and dull. The serving staff were uncommunicative, the cutlery was dirty and damaged. Staff were more interested in talking to each other than to the customers’
‘Restaurant food was very expensive and of poor quality. The two nights I stayed there I was the only customer in the restaurant’
Lastsecondhotels.com says: ‘Value for money hotels with rooms always available. Perfect for those last minute breaks’
Required:
(a) Analyse the unanticipated consequences of the management reward scheme at Elegant Hotels. (15 marks)
(b) The DMAIC methodology of Six Sigma includes five steps: Define, Measure, Analyse, Improve and Control.
Evaluate the potential benefits of using the DMAIC methodology at Elegant Hotels. (10 marks)
(b) GHG has always used local labour to build and subsequently operate hotels. The directors of GHG are again
considering employing a local workforce not only to build the hotel but also to operate it on a daily basis.
Required:
Explain TWO ways in which the possibility of cultural differences might impact on the performance of a local
workforce in building and operating a hotel in Tomorrowland. (6 marks)
I ______ my things to a hotel in Green Street.
A．gathered
B．got
C．moved
D．pitched
I'm sure I can ______ him into letting us stay in the hotel for the night.
A．speak
B．say
C．talk
D．tell
Hummingbird Scents Co (Hummingbird) manufactures and sells luxury toiletries; they have been trading for over 20 years and the company’s year end is 30 September 2014. Hummingbird sells products to trade customers via its own website; this represents 60% of revenue. Remaining revenue is generated by contracts to supply toiletries to hotels. Below is a description of the sales system.
Hotel revenue
The hotel revenue is made up of four key customers. Hummingbird has one sales clerk, Brenda, who maintains all aspects of this revenue stream; Brenda receives customer orders, raises sales invoices and processes payments. In raising invoices, the sales system automatically inserts the online trade customer prices for products. However, each hotel customer has contracted prices which are lower than the online prices and hence Brenda manually edits the invoices prior to despatch.
Online revenue
New trade customers are set up in the sales ledger master file upon passing suitable credit checks, and a credit limit is set at this stage by the finance director. Customers place online orders up to their pre-set credit limit; they receive an email confirmation and the sales order interfaces into the despatch system. The order number is linked to the customer account number. Goods are despatched daily with a goods despatched note which is referenced to the sales order number but are not sequentially numbered. Hummingbird used to despatch goods via a reliable national courier company. However, to reduce costs they have changed to a cheaper local courier and some orders have been delivered to customers late.
Trade customers’ sales invoices are automatically generated by the system on the day the online order is placed. The prices are inserted in accordance with the website rates. Occasionally Hummingbird makes special offers or discounts sales; when this occurs the master file data has to be amended to ensure that the correct prices are used on invoices. This task is usually performed by a senior sales ledger clerk.
Revenue and receivables records
On a monthly basis statements are sent to the hotel customers; a number of trade customers have been requesting monthly statements and Hummingbird is considering this request. The company only reconciles the sales ledger control account at the end of September in order to verify the year-end balance.
Required:
(a) As the external auditor of Hummingbird Co, write a report to management in respect of the sales system described above which:
(i) Identifies and explains SEVEN deficiencies in the sales system; and
(ii) Provides a recommendation to address each of these deficiencies.
A covering letter IS required.
Note: Up to two marks will be awarded within this requirement for presentation and the remaining marks will be split equally between each part. (16 marks)
(b) Describe substantive procedures the auditor should perform. to confirm Hummingbird Co’s revenue. (4 marks)
A.I’m going to stay in a hotel
B.I’m going to go outside
C.I am going to stay with my relatives
