爱一万年够不够
范文一：英语第二版课后答案
1.1) insert 2) on occasion 3) investigate 4) In retrospect 5) initial 6) phenomena
7) attached 8) make up for 9) is awaiting 10) not…in the least 11) promote 12) emerged
2. 1) There is a striking contrast between the standards of living in the north of the country and the
south.
2) Natural fiber is said to be superior to synthetic fiber.
3) The city’s importance as a financial center has evolved slowly.
4) His nationality is not relevant to whether he is a good lawyer.
5) The poems by a little-known sixteenth-century Italian poet have found their way into some
English magazines.
3. 1) be picked up, can’t accomplish, am exaggerating
2) somewhat, performance, have neglected, they apply to
3) assist, On the other hand, are valid, a superior
II.
1. 1) continual 2) continuous 3) continual 4) continuous
2. 1) principal 2) principal 3) principle 4) principles 5) principal
III.
1. themselves 2. himself/herself 3. herself/by herself/on her own 4. itself
5. ourselves 6. yourself/ by yourself/on your own
Comprehensive Exercise
I. Cloze
1. 1) contrast 2) exaggerating 3) priority 4) on the other hand 5) promoting
6) pick up 7) assist 8) accomplish 9) on occasion 10) neglecting
11) worthwhile 12) superior
2. 1) end 2) perform 3) facing 4) competent 5) equipped
6) designed 7) approach 8) rest 9) definitely 10) quality
II. Translation
1.1) It takes an enormous amount of courage to make a departure from the tradition.
2) Tom used to be very shy, but this time he was bold enough to give a performance in front of a large audience.
3) Many educators think it desirable to foster the creative spirit in the child at an early age.
4) Assuming (that) this painting really is a masterpiece, do you think it’s worthwhile to buy/purchase it?
5) If the data is statistically valid, it will throw light on the problem we are investigating.
2. To improve our English, it is critical to do more reading, writing, listening and speaking.
Besides, learning by heart as many well-written essays as possible is also very important. Without an enormous store of good English writing in your head you cannot express yourself freely in English. It is also helpful to summarize our experience as we go along, for in so doing, we can figure out which way of learning is more effective and will produce the most desirable result. As long as we keep working hard on it, we will in due course accomplish the task of mastering English.
★ Text B
Comprehension check: c c d a c b
Language Practice
1.g h e c f a b d
2.1) adopt 2) account 3) from your point of view 4) ended up 5) furthermore 6) fund 7) annual 8)
keeping track of 9) pace 10) intends
11) perspective 12) devise
Unit 2
★ Text A
Vocabulary
I. 1. 1) abrupt 2) emotional 3) bless 4) wear and tear 5) dated
6）consequences 7）seemingly 8) in contrast to 9) Curiosity 10) genuine 11) primarily
12) sentiments
2. 1) When you are confronted with more than one problem, try to solve the easiest
one first.
2) Water is vital to the existence of all forms of life.
3) There is still some confusion among the students about what to do after class to follow up on the subject.
4) As a person of simple living habits, he needs nothing more than a job and an apartment to be happy.
5) It tickled him to think that she’d come to as his advice.
3. 1) a lingering, fabricating, sentiments
2) fill out, every item, vital, consequences
3) be denied, tangible, cherish, attain
II.
1.It’s a long trip and will take us five hours by bus.
2.She arrived early and took a front row seat.
3.Don’t take me for a fool.
4.It takes a lot of imagination to fabricate such a story.
5.My uncle will take me (along on his trip) to the Arctic this summer.
6.He took the dinner plate I passed to him.
7.Kevin took second prize in the weight-lifting competition.
8.If you don’t take my advice, you will regret it.
III.
1.hanging 2. to give 3. to return 4. being praised 5. not having written
6. to say 7. to open 8. being helped
Comprehensive Exercise
I.
1. 1) well-off/affluent 2) dated 3) falling into 4) bracket 5) deny
6) tangible 7) pursuit 8) cherishes 9) out of place 10) abrupt
11) focus 12) donations
2. 1) consume 2) fueled 3) annual 4) plain 5) physically 6) security
7) indicates 8) equally 9) traditional 10) follows
II. Translation
1.1) The company denied that its donations had a commercial purpose.
2) Whenever he was angry, he would begin to stammer slightly.
3) Education is the most cherished tradition in our family. That’s why my parents never took me to dinner at expensive restaurants, but sent me to the best private school.
4) Shortly after he recovered from the surgery, he lost his job and thus had to go through another difficult phase of his life.
5) In contrast to our affluent neighbors, my parents are rather poor, but they have always tried hard to meet our minimal needs.
2. With more and more donations coming in, our university will be much better off financially next year. We will thus be able to focus on the most important task that we, educators, must take on: to encourage students to attain their scholarly/academic goals, to train them to be dependable and responsible individuals, to prepare them for the life ahead, and to guide them in their pursuit of spiritual as well as material satisfaction.
★ Text B
Comprehension Check: b b d c d d
Language Practice
1.f c g e b a h d
2.1) stunned 2) hold (fast) to 3) folks 4) generosity 5) discount 6) liable
7) ranks 8) on the run 9) make up 10) blends in 11) by all accounts 12) comes into contact with
Unit 3
★ Text A
Vocabulary
I.
1．1) typical 2)dumb 3) junior 4) glorious 5) welfare 6)came over 7) interference 8)fading 9) narrowed down 10) frank 11)schemes 12) at any rate
2. 1) The Security council consists of five generals and four police officers.
2) The new hotel will be in a location overlooking the lake.
3) I was humiliated by her comments about my family background in front of so many people.
4) Do you have any proof that it was Henry who stole the computer?
5) the boy was exhausted after the long cycle ride.
3. 1) hysterical; was handed down; should have known better than
2) twisted, over and over, talented son
3) patience, not to keep him in suspense, assured, repeatedly
II.
1.adequate 2. anxious 3. certain 4. content 5. crazy 6. likely 7. fortunate 8. keen
III.
1.be admitted 2. live 3. be postponed 4. buy 5. be banned 6. be
Comprehensive Exercise
I. 1. 1) typical 2) welfare 3) constant 4) frank 5) talent 6) dumb
7) know better than that 8) repeatedly 9) dread 10) interference 11) bet 12) assure
2. 1) despite 2) really 3) same 4) contact 5) admitted 6) attempt
7) not 8) tend 9) different 10) manner
II. Translation
1. 1) Have scientists found proof of water on Mars?
2) The planning committee has narrowed down the possible locations for the nuclear power plant
to two coastal towns.
3) Sam not only lost his job but also both legs; he had to live on welfare for the rest of his life.
4) A jury consisting of 12 members voted in unison that Mary was guilty.
5) Sean felt humiliated ti hear his talent being questioned.
2. George, the son of Mr. Johnson, liked listening to heavy metal music in the evenings, which made it hard for other residents in the community to fall asleep. Eventually the exhausted neighbors lost their patience and decided on direct interference. They called Mr. Johnson to tell him in a frank manner what they were thinking. Mr. Johnson assured them that he would certainly settle the issue. As soon as he put down the phone he scolded his son, “What has come over you? You should know better than to disturb others for your own amusement.” In the end George traded his CD’s for computer games software from his classmates.
约翰逊先生的儿子乔治爱在晚上听重金属音乐，这使社区其他居民无法入睡。疲惫不堪的邻居们终于失去了耐心，决定直接干预。他们打电话给约翰逊先生，坦率的把想法告诉了他。约翰逊先生向邻居保证他一定会解决这个问题。放下电话他便去训斥儿子:”你这是怎么了? 你应该懂得不能为了你自己的娱乐而妨碍别人。“结果乔治拿CD 跟同学换了电脑游戏软件。
★ Text B
Comprehension Check: b a b c d a
Language Practice
1. d e f g a b h c
2. 1) and he like 2) popularity 3) had been kept in the dark 4) define 5) was aware of 6)relate 7) were up to 8) trend 9)opportunity 10)mobile 11)comments
12) interviewed
Unit 4
★ Text A
Vocabulary
I.
1. 1) conversely 2). but then 3) symptom 4) spitting 5) abusing 6) tone
7) took…in 8) editing 9) have arranged 10) in sight 11) stretched 12) data
2. 1) The sight of teenagers smoking cigarettes jars on me.
2) A lot of American teenagers don’t like street gangs, but they find themselves getting sucked in.
3) Jeffrey’s computer crashed again this morning. The manager has arranged for a technician from the computer store to check and repair it.
4) During the Vietnam War, many young Americans fled their country to avoid military service/fled to other countries to avoid military service.
5) The new government is planning an anti-corruption campaign so as to restore people’s confidence in it.
3. 1) the virtual, on line, via 2) nightmare, routine, any appointment, arrange for
3) cue, remarks, his tune
II. 1. We came here all the way on foot.
2. Private cars are not allowed on campus.
3. They are on vocation in Florida.
4. Mary has been talking to her friend on the phone for an hour.
5. Don’t worry, Lucy is always on time.
6. Industrial demand on fuel is on the rise.
III. 1. hard 2. difficult 3. impossible 4. tough 5. hard 6. easy
Comprehensive Exercise
I.
1. 1) internet 2) click 3) virtual 4) routines 5) arrange 6) nightmare 7) annoying 8) connection 9) crawls 10) take in 11) spit 12) data 13) sucked into 14) At times 15) flee 16) on line
2. 1) companion 2) deliver 3) access 4) enables 5) customers 6) delights 7) provides 8) small 9) remote 10) information
II. Translation
1. 1) Research shows that laughter can bring a lot of health benefits.
2) A slow Internet connecting speed is really annoying.
3) As the law stands, helping someone commit suicide is a crime.
4) In her report, Mary tries to interpret the data from a completely different angle.
5) Sue is a girl of great talent. Her amazing memory sets her apart from her classmates.
2. Perhaps you envy me for being able to work from home on the computer. I agree that the Internet has made my job a lot easier. I can write，submit and edit articles via email, chat with my colleagues on line and discuss work with my boss. With a click of the mouse, I can get all the data I need and keep up with the latest news. But then, communicating through the Net can be frustrating at times. The system may crash. Worse still, without the emotional cues of face-to-face communication, the typed words sometimes seem difficult to interpret.
★ Text B
Comprehension Check: c a a b d c
Language Practice
1．d e a c b f g h
2．1) vehicle 2) hooked on 3)intense 4)worldwide 5)overnight 6)slipped
7) on the whole 8) called forth 9) outwards 10)Needless to say 11) to my knowledge 12) On top of that
Unit 5
★ Text A
Vocabulary
I.
1. 1) startled 2) mere 3) motion 4) sweating 5) stretched 6) vain 7) On one occasion
8) anxiety 9) emotions 10) ashamed 11) In my mind’s eye 12) recurring
2. 1) Mrs. White’s birthday coincides with her husband’s.
2) They make big profits on the stuff they sell by creating an artificial shortage, which send s the
prices soaring/results in the soaring of prices.
3) It has been a week of alternate sunshine and rain.
4) Politics and philosophy have been his lifelong passions, although he studied economics at
university.
5) Tension came over her, as she waited for her first TV interview.
3. 1) media, dedication to, grace 2) his competitors, in excitement, hug him, congratulate him on
3) emotions, numerous, intensity, passion for
II.
1.Mike, a Green, made the suggestion that a large park be built near the community.
2.In a letter to his daughter, Mr. Smith expressed his wish that she (should) continue her education
to acquire still another degree.
3.There is no reason to hold the belief that humans have no direct moral responsibility to
safeguard the welfare of animals.
4.Children need to feel safe about the world they grow up in, and it is unwise to give them the idea
that everything they come into contact with might be a threat.
5.Anxiety can result from the notion that life has not treated us fairly.
6.Nobody believed his claim that he was innocent.
III.
1.I work out in the gym for one hour every morning.
2.Florence has worked as cleaner at the factory for five years.
3.The wounded man worked his way across the field on his hands and knees.
4.The safe load for a truck of this type works out at about twenty-five tons.
5.It is difficult to understand how human minds work.
6.To my disappointment, the manager’s plan of promoting the new products doesn’t work at all.
7.The teacher has a lot of experience of working with children who don’t know how to learn.
8.The medicine was like magic, and it worked instantly after you took it.
Comprehensive Exercise
I.
1. 1) In my mind’s eye 2) groan 3) competitor 4) intensity 5) anxiety 6) tense
7) sweat 8) tension 9) soaring 10) recurring 11) brought me back to earth
12) fantasy 13) sweat 14) congratulate 15) numerous 16) media
2. 1) engineer 2) forget 3) convinced 4) how 5) build 6) accident
7) thought 8)only 9) sharp 10) touched 11) instructions 12) finally
II. Translation
1. 1) It is the creativity and dedication of the workers and executives that turned the company
into a profitable business.
2) The prices of food and medicine have soared in the past three months.
3) We plan to repaint the upper floors of he office building.
4) His success shows that popularity and artistic merit sometimes coincide.
5) I don’t want to see my beloved grandmother lying in a hospital bed and groaning painfully.
2. Numerous facts bear out the argument/statement/claim that in order to recover speedily from negative emotion, you should allow yourself to cry. You needn’t/don’t have to be ashamed of crying. Anxiety and sorrow can flow out of the body along with tears.
Consider the case of/Take Donna, Her son unfortunately died in a car accident. The intensity of the blow made her unable to cry. She said, “It was not until two weeks later that I began to cry. And then I felt as if a big stone had been lifted from my shoulders. It was the tears that brought me back to earth and helped me survive the crisis.”
★ Text B
Comprehension Check: b c b b c a
Language Practice
1.a e d c b h f g
2.1) aid 2) inclined 3) in good health 4) shortcomings 5) penetrated
6) dismiss 7)has suffered from 8)progressive 9)optimistic 10)to a degree 11)hold on to
12)install
Unit 6
★ Text A
Vocabulary
I.
1. 1) culture/cultural 2) indication 3) miniature 4) ironic 5) stumbled into 6) decent
7) buzzing 8) abnormal 9) mechanical 10) Shuddering 11) implied 12) leap
2. 1) You can convert RMB into US dollars in the foreign exchange office a the airport.
2) I figured she didn’t know the first thing about cooking as she looked puzzled as to how to cook
rice with the rice cooker.
3) The manager glowed with pleasure upon hearing that in spite of their faulty equipment the team
had accomplished some very useful work.
4) I’m grateful to my company for allowing me to work flexible hours as long as I work eight
hours a day.
5) On seeing the comments made in the margins by previous readers, Tom couldn’t help thinking
the book must be quite fascinating.
3. 1) will not panic/feel panic, ’ll be at a disadvantage 2) hybrid, transmission
3) crave, One indication, to distinguish
II. 1. also 2. as well/too 3. too 4. also 5. as well/too 6. too 7. also 8. Also
III. 1. I’ve had enough 2. When I was old enough to work and earn money
3. can’t get enough sleep at night 4. has so far collected enough of them
5. have strong enough arms 6. have just enough money to live on
Comprehensive Exercise
I.
1. 1) stumbled into 2) not know the first thing about 3) mechanical 4) when it comes to
5) hybrid 6) gritted her teeth 7) premise 8) at a disadvantage 9) panic 10) cultural
11) flexible 12) imply
2. 1) chair 2) force 3) secrets 4) painstaking 5) recognized 6) steered 7) essentially
8) observation 9) women 10) tutor 11) inspired 12) unless
II. Translation
1. 1) He is a man of few words, but when it comes to playing a computer games, he is far too
clever for his classmates.
2) Children who don’t know any better may think these animals are pretty cute and start playing with them.
3) There is no way to obtain a loan, so to buy the new equipment, I will just have to grit my teeth and sell my hybrid car.
4) The hunter would not have fired t he shots if he hadn’t seen a herd of elephants coming towards his campsite.
5) I find it ironic that Tom has a selective memory --- he does not seem to remember painful experiences in the past, particularly those of his own doing.
2. Nancy Hopkins is a biology professor at MIT. She craves knowledge and works hard. However, as a scientist, she could not help noticing all kinds of indications of gender inequality on campus. Men and women professors did the same work, but when it came to promotion the administrators were rather selective. It was ironic that after so much cultural progress, women were still at a disadvantage in institutions of higher education. When her request for more lab space was refused, she knew she had to fight. So she gritted her teeth and complained to the President. The fight ended in victory and Nancy was converted into a gender-equality advocate.
★ Text B
Comprehension Check: b a d b d c a
Language Practice
1.b d a e g c f h
2.1) crisis 2) weighed down 3) supportive 4) takes all the credit 5) pleaded
6) in control of 7) party 8) expense 9) lives for 10) semester
11) at every opportunity 12) stir
Unit 7
★ Text A
Vocabulary
I.
1. 1) Strictly speaking 2) drifted 3) resembles 4) invaded 5) is conquered 6) fascinating 7) snack 8) put…into practice 9) source 10) climate 11) surrendered 12) were aroused
2. 1) an absolute necessity rather than a luxury 2) is a valuable addition to the football team.
3) will get out of control, if the firemen do not arrive within ten minutes.
4) alternative but to g via Vancouver to get to Seattle
5) declared all beef imports will be banned for the next six months as an emergency measure to
stop the spread of mad cow disease.
3. 1) systematic, have invented, to a very real extent, mysteries
2) to establish, to be modifies/ modifying 3) tolerance towards, strike out, enrich
II. 1. a) wish b) wish c) want d) want/wish 2. a) skin b) hide/skin c) hide d) skin
3. a) raise/rear b) raise c) rear/raise d) raise 4. a) royal b) kingly/royal c) sovereign d) royal/kingly III. 1. Indeed 2. though 3. Frankly 4. Moreover 5. To my knowledge
6. however 7. nevertheless 8. Yet 9. instead 10) in other words
Comprehensive Exercise
I.
1. 1) fascinating 2) tolerance 3) invented 4) addition 5) ban 6) corrupt
7) out of control 8) influenced 9) elite 10)came up with 11) establishing
12) Massive 13）sources 14）enrich
2. 1) early 2) similar 3) source 4) observation 5) examine
6) features 7) declared 8) stronger 9) accident 10) sprung
II. Translation
1. 1) Many small businesses have sprung up in the city since the new policy went into effect.
2) On hearing the news, she smiled briefly, and then returned to her habitual frown.
3) He paused for effect, then said:“We can reach/enter these markets through new channels.”
4) The addition of a concert hall to the school will help it nourish young musical talents.
5) We have no way to protect our personal liberties until we have established a sovereign
state,/We can’t protect our personal liberties unless we, first of all, establish a soverei gn state.
2. Though how the English language came into existence remains a mystery to many people， linguists believe that English and most other European languages have descended from a common source: the Indo-European parent language. English was first spoken by the Anglo-Saxons who invaded England in the fifth century. They passed onto us the basic vocabulary of English. In over fifteen centuries of its development, English has enriched itself by massive borrowing. As British immigrants landed in America and established the United States as an independent nation, a new variety was added to the English language : American English. Though some people worry that the language is running out of control, many native speakers of English take pride in the tolerance of their language.
★ Text B
Comprehension Check: c c c d b d
Language Practice
1. g e d c b h f a
2. 1) give way to 2) predict 3) substantial 4) integrate 5) in transition 6) aspect
7) to name a few 8) authority 9) dominate 10) had contributed to 11) unique
12) rid yourself of
Unit 8
Vocabulary
I. 1) barking 2) evil 3) brooding, hatched 4) migrant 5) tragedies 6) counterpart
7) are complaining/complain 8) grim 9) flocks, fed on 10) vegetation
11) patches 12) Scores of
2. 1) was lined with people who came to welcome the distinguished foreign guests
2) the boss silenced all lively conversation in the office
3) wearing a pair of sun glasses, the famous movie star passed the crowded unnoticed.
4) looked deserted 5) were stricken by it
3. 1) patches, came into full bloom, were puzzled, mysterious
2) throbbed with, sickened, migrant, a chorus 3) had crept into. Flickered, the stark
II. 1. age-old, air force, daughter-in-law, first-rate, greenhouse, half brother, ice-cream, lifelike,
light year, salesperson, self-centered, threefold, overuse, stone-still, worldwide
2.1) poverty-stricken people 2) heart-breaking news 3) newly-built 4) well-fed kids
5) successful spacewalk 6) peace-loving 7) need-based scholarships 8) color-blind people III. 1. lying 2. laid 3. lay 4. lain 5. lie 6. lay 7. lie 8. lay 9. lay 10. lies
Comprehensive Exercise
I.
1. 1) spell 2) stricken 3) misfortunes 4) surroundings 5) blossom/bloom 6) migrant
7)deserted 8) silence 9) sickened 10) hatch 11) puzzled 12) in harmony with
2. 1) rate 2) publication 3) dangerous 4) banned 5) export
6) profit 7) accept 8)comprehend 9) boundaries 10) ultimately
II. Translation
1.1) This is a prosperous town, but there is still poverty in the midst of wealth and abundance.
2) The Brown family was stricken with one misfortune after another, but their children never complained.
3) The museum is designed in such a way that it stands in perfect harmony with its surroundings.
4) It was a miracle that these flowers did not wither at all in the blazing sun.
5) Flocks of sheep feed on the patches of vegetation that rise above the winter snow.
2. This village was once famous for its beautiful natural surroundings. All the year round, the trees
were green and the flowers in bloom. Clear streams flowed out of the hills through a checkerboard of rice fields. Birds sang all day, and deer came and went in a leisurely manner. However, with the coming of DDT and other pesticides, an evil spell seemed to have settled over the village. Misfortunes came one after another. Chicken died suddenly, cattle and sheep were stricken by mysterious maladies, and farmers complained about a sickening feeling that puzzled the village doctor. The village square, once throbbing with life, was now deserted. ★ Text B
Comprehension Check: b d a b b c
Language Practice
1.c d g a h b e f
2.1) adapt 2) injured 3) immune 4) hostile 5) gives out 6) slight 7) take up
8) significance 9) for the most part 10) deliberate 11)span 12) get caught up in
范文二：旅游会计基础答案(李亚利 第二版)
旅游会计基础复习自测题
第一章参考答案
一、单选：
1.A 2.D 3.A 4.B 5.A 6.C 7.B 二、多选：
1.ABCD 2.ABCD 3.ABC 4.CD 5.ABCDE 6.ABCD 7.ABDE 三、问答：
1. 什么是会计？什么是旅游会计？
答：会计是经济管理的重要组成部分，它是以货币为主要量度，运用专门方法和技术手段，对一个单位的资金运动过程及其结果连续、系统、全面地进行核算和监督，旨在提供经济信息的一项管理工作。旅游企业会计属于财务会计，是企业会计的一个分支，它是对旅游企业资金运动及其结果所进行的核算与监督。
2. 试述会计的基本职能？
答：核算职能和监督职能是会计的两个基本职能。会计核算职能又称作反映职能，是将企业发生的大量交易或者事项，进行确认、计量、记录、计算、整理、汇总，提供系统、完整、综合的数据、信息和资料，从而反映企业资金运动过程及其结果。会计监督是指会计人员通过自身的工作对企业资金运动过程实行会计监督，使企业严格遵守国家制定的各项财经政策、法律和制度，并对各项经济业务的真实性、合理性和合法性进行审核。会计核算和会计监督两项职能关系密切，二者相辅相成，两个基本职能体现了会计的本质特征。
3. 什么是会计的基本理论？有哪些内容？
答：美国会计学会（AAA ）曾经对会计理论作出这样的定义：“一套前后一致的假设性、概念性和实用性的原则，是一个旨在探索会计本质的总体性的参考框架”1。这个框架结构一般包括：会计定义、会计假设、会计职能、会计对象、会计目标、会计信息质量特征、会计方法、会计基本程序和会计基础等内容。
4. 什么是会计规范？有哪些内容？
答：会计规范就是会计实践活动中应当遵循的法规、规则、典范、范例或惯例。我国现行会计规范体系包括四个层次，即会计法律、会计行政法规、会计部门规章、企业内部会计制度。
5. 会计信息质量要求有哪些？
答：会计信息质量要求是对企业财务报告中所提供会计信息质量的基本要求，是使财务报告中所提供会计信息对使用者决策有用应具备的基本特征，它包括可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性和及时性等。
6. 旅游企业的会计机构应怎样设置？
答：会计法第三十六条规定：“各单位应当根据会计业务的需要，设置会计机构，或者在有关机构中设置会计人员并指定会计主管人员。”具体地讲，凡实行独立核算的旅游企业都必须单独设置会计机构，配备相应的会计人员，会计业务不多的小型单位经有关部门批准后，虽可以不单独设置会计机构，但必须配备专职的会计人员，或者委托经批准设立从事会计代理记账业务的中介机构代理记账。
7. 会计人员应具备哪些条件？
答：旅游企业应当根据会计业务需要配备持有会计证的会计人员。未取得会计证的人员，不得从事会计工作。会计人员是指从事会计工作的专职人员，应当具备必要的专业知识和专业技能，熟悉国家有关法律、法规，规章和国家统一会计制度，遵守职业道德。
第2章 会计核算基础参考答案
一、单项选择题 1. B 2. B 3. C 4. A 5.A 6. D 7. D 8. D 9. C
二、多项选择题
1. ABC 2. ABC 3.ABCD 4. AC 5.ABCD 6. ABCDE 7. ABC 8. BCD 9. ACD 10.ABCD
三、简答
1. 会计要素是对会计对象按经济性质和特征所作的分类。在一定时期内企业发生的经济业务多种多样，每一项经济业务都对企业产生财务影响，只有按不同性质和特征对这些经济业务的财务影响加以适当分类，会计才可以连续、系统和综合地反映企业的资金运动，从而提供有用的会计信息。
2. 资源与资源所有者的要求权总是对应的，在任何时点上企业拥有的资源与资源所有者的要求权都是相等的。即存在如下的基本会计等式。等式有：资产=负债+所有者权益，收入-费用=利润，资产=负债+所有者权益+(收入-费用) 。任何经济业务的影响都是双重的，要么引起会计等式的左端或右端的一种要素增加、另一种要素等额减少，要么引起会计等式左右两端要素等额增加或等额减少。 3、账户是按照会计科目开设，具有一定结构，用于分类记录并初步加工会计 信息的工具。会计科目是账户的名称。设臵账户是会计核算的基本方法。所谓“记
账”、“算账”就是在账户中将企业每天发生的各种经济业务数据连续、分类、系统地记录下来，为定期提供会计信息准备数据。联系：会计账户根据会计科目开设，会计科目是会计账户的名称，也是会计账户设立的依据，两者的分类口径和核算内容一致。区别：会计科目只是名称，会计账户具有一定的格式和内容，能够记录经济业务内容。
4、所谓复式记账是指对每一笔经济业务都以相等的金额在两个或两个以上有关账户中相互联系地进行登记，借以反映会计对象具体内容增减变化的一种记账方法。复式记账法以会计等式为理论依据，设臵具有内在逻辑关系的、完整的账户体系，对每一笔经济业务都在两个或两个以上有关账户中相互联系地进行登记，因此，复式记账法可以完整地反映经济业务对会计要素的影响，全面反映企业的财务状况和经营成果。
5、原始凭证是指在经济业务发生时取得或填制的，用以记录经济业务、明确经济责任、具有法律效力并作为记账原始依据的书面证明。记账凭证是由会计人员根据审核无误的原始凭证或原始凭证汇总表填制的，用以记载经济业务简要内容、明确会计分录，作为记账依据的会计凭证。原始凭证填制要求有，记录真实、
内容完整、书写规范。审核要求有，原始凭证的真实性、合法性、合理性、完整性、正确性、及时性。记账凭证填制要求有，各项内容必须完整、应连续编号、记账凭证的书写应清楚、规范、填制记账凭证时若发生错误应当重新填制、记账凭证填制完经济业务事项后，如有空行，应当自金额栏最后一笔金额数字下的空行处至合计数上的空行处划线注销。审核要求有，内容是否真实、项目是否齐全、科目是否正确、金额是否正确、书写是否正确。
6、会计分录是指经济业务在登记账簿前预先确定应记账户名称、方向和金额的一种记录形式。在借贷记账法下，会计分录由记账符号“借”或“贷”、账户名称、记入账户的金额三部分构成，通常，“一借一贷”形式的会计分录被称为简单会计分录，“一借多贷”、“一贷多借”以及“多借多贷”的会计分录被称为复合分录。
7、科目汇总表核算形式的程序如下：
其特点是，手工记账条件下，可以减少工作量，适合大中型企业会计核算。
四、实训题
实训二：
1. 编制会计分录： （1）收款凭证：
借 银行存款 100 000 贷 实收资本 100 000 （2）付款凭证：
借 库存商品 20 000
贷 银行存款 20 000 （3）收款凭证：
借 银行存款 18 000
贷 主营业务收入18 000 （4）转账凭证：
借 主营业务成本 10 000
贷 库存商品 10 000 （5）转账凭证：
借 库存商品 10 000
贷 应付账款 10 000 （6）付款凭证：
借 库存现金 8 000 贷 银行存款 8 000 （7）转账凭证：
借 应收账款 9 000
贷 主营业务收入 9 000 （8）转账凭证：
借 主营业务成本 5 000
贷 库存商品 5 000 （9）付款凭证：
借 应付职工薪酬 5 000 贷 库存现金 5 000 （10）付款凭证：
借 管理费用 500
贷 库存现金 500 （11） 转账凭证：
借 主营业务收入 27 000
贷 本年利润 27 000 （12）转账凭证：
借 本年利润 20 500
贷 主营业务成本 15 000 管理费用 5 500
2. 将华强公司本期的会计分录过入“T ”型账。
银行存款 库存现金 实收资本
⑴
⑵
20 000 ⑹⑴100 000 ⑶⑼5000
⑹⑽500
库存商品 应收账款 应付账款 ⑵⑺⑸10 000 ⑸⑷10 000/
⑻5 000
主营业务收入 主营业务成本
管理费用 本年利润
⑿⑾27 000
第三章 复习自测题参考答案 一、单项选择题
1.C. 2.C 3.C 4.B 5.B 6.D 7.B 二、多项选择题
1.CD 2.ABD 3.ABCD 4.CD 5.ACD 6.ABCD 7.AB 三、简答题
1. 答：企业发生的货币资金收付业务可以采用支票、本票、汇票、汇兑、委托收款、托收承付、信用证和信用卡等方式进行结算。被简称作“三票三式一证一卡”。
2. 答：存货的采购成本包括购买价款、相关税费、运输费、装卸费、保险费以及其他可归属于存货采购成本的费用。
3. 答：原材料是指在经营过程中经加工改变其形态或性质并构成产品主要实体的各种原材料、主要材料和外购半成品，以及不构成产品实体但有助于产品形成的辅助材料。酒店的原材料包括食品原材料、燃料和物料用品。
4. 答：物料用品包括旅游企业的日常用品、办公用品、包装物品、日常维修用品、零配件等。 5. 答：一次转销法和五五摊销法。
6. 答：个别计价法、先进先出法、移动平均法和月末一次加权平均法。
7. 答：存货的初始计量虽然以成本入账，但存货进入企业后可能发生毁损、陈旧或价格下跌等情况，因此，在会计期末，存货的价值并不一定按成本记录，而是应按成本与可变现净值孰低计量。
四、实训题（一）
1. 借：其他应收款—张? 3 000 贷：库存现金 3 000 2. 原材料成本=18900+1100=20000（元） 借：原材料 20 000 贷：银行存款 20 000 3. 借: 预付账款 （应付账款） 9 000 贷：银行存款 9 000
4. 借：银行存款 29 000 贷：应收账款 29 000
5. 借：其他货币资金——外埠存款 25 000 贷：银行存款 25 000 6. 借：坏账准备 4 500 贷：应收账款 4 500
7. 物料用品A=50?20=1000（元），物料用品B=10?16=160（元）
借：原材料——物料用品A 1 000 原材料——物料用品B 160 贷：应付账款 1 160 8. 燃料乙=10?400（1+17%）+150=4830（元） 借：原材料——燃料乙 4 830 贷:银行存款 4 830 9. 借：管理费用 2 600 库存现金 400 贷：其他应收款—张? 3 000 10. 借：银行存款 18 000
贷：应收账款 18 000 借：应收账款 18 000 贷：坏账准备 18 000 或：
借：银行存款 18 000 贷：坏账准备 18 000
11. ⑴借：主营业务成本—餐饮部 5 600 贷：原材料—食品原材料 5 600 ⑵借：营业费用——客房部 1 200 营业费用——餐饮部 890 管理费用 600 贷:原材料——燃料 2 690 ⑶借：营业费用——客房部 670 营业费用——餐饮部 350 管理费用 450 贷：原材料——物料用品 1 470 12. 食品原材料盘亏=20?1.3=26（元）
定额内消耗=3?1.3=3.9（元） 定额外消耗=17?1.3=22.1（元） 借：待处理财产损溢 26 贷：原材料—食品原材料 26
借：管理费用 3.9 贷：待处理财产损溢 3.9 借：其他应收款 22.1 贷：待处理财产损溢 22.1
实训题（二）
（1）①借：银行存款 500 贷：预收账款 500 ②借：管理费用 300 贷：银行存款 300
（2） 银行存款余额调节表
第四章复习自测题答案 一、单项选择题
1.B 2.D 3.C 4.B 5.A 6.B 7.C 二、多项选择题
1.AC 2. ABD 3.ACD 4.AB 5.BD 6.BCD 7.ACD 三、简答题
1. 见本章P111-112, 固定资产的分类
2. 答：固定资产应按其取得时的成本作为入账价值，取得时的成本包括买价、进口关税等税金、运输和保险等相关费用，以及为使固定资产达到预定可使用状态前所必要的支出。固定资产取得时的成本应当根据具体情况分别确定:
（1）外购固定资产的成本包括买价、增值税、进口关税等相关税费，以及为使固定资产达到预定可使用状态前所发生的可直接归属于该资产的其他支出，如场地整理费、运输费、装卸费、安装费和专业人员服务费等。
（2）自制、自建的固定资产，按建造该项资产达到预定可使用状态前所发生的必要支出作
为其成本。
（3）投资者投入的固定资产，按投资各方确认的价值作为其成本。
（4）融资租入的固定资产，按照租赁协议或者合同确定的价款，加上运输费、途中保险费、安装调试费以及融资租入固定资产达到预定可使用状态前发生的利息支出和汇兑损益后的金额作为其成本。
（5）接受捐赠的固定资产，捐赠方提供了有关凭据的，按凭据上标明的金额加上应支付的相关税费，作为固定资产的成本; 如果捐赠方未提供有关凭据，则按其市价或同类、类似固定资产的市场价格估计的金额，加上由企业负担的运输费、保险费、安装调试费等作为固定资产成本。
（6）盘盈的固定资产，按其市价或同类、类似固定资产的市场价格，减去按该项资产的新旧程度估计的价值损耗后的余额作为其成本。
（7）经批准无偿调入的固定资产，按调出单位的账面价值加上发生的运输费、安装费等相关费用作为其成本。
3. 答：固定资产折旧，是指在固定资产使用寿命内，按照确定的方法对应计折旧额进行系统分摊。会计上计算折旧的方法很多，不同折旧方法的选用直接影响到企业成本、费用的计算，以及企业的收入和纳税，从而影响国家财政收入。可选用的折旧方法包括年限平均法、工作量法、双倍余额递减法和年数总和法。
4. 答：无形资产，是指企业拥有或控制的没有实物形态的可辨认非货币性资产。 资产满足下列条件之一的，符合以上定义中的可辨认性标准。
(1) 能够从企业中分离或划分出来，并能单独或与相关合同、资产或负债一起，用于出售、转移、授予许可、租赁或交换。
(2) 源自合同性权利或其他法定权利，无论这些权利是否可以从企业或其他权利和义务中转移或分离。
区别于其他资产，无形资产具有以下重要特征。
(1) 它是能够为企业带来经济利益的无实物形态资产。 (2) 它是可以辨认的资产。
(3) 它是非货币性资产，但其价值能够用货币计量。
无形资产的内容，无形资产主要包括专利权、非专利技术、商标权、著作权、土地使用权、特许经营权等。
5. 答：长期待摊费用是指企业已经发生，但应由本期和以后各期负担、摊销期限在一年以上的各项费用，包括经营租赁方式租入固定资产的改良支出、企业在筹建期间发生的费用等。 6. 答：旅游企业的固定资产由于使用期长，市场条件和经营环境的变化、科学技术的进步以及企业经营管理不善等原因，都可能导致固定资产创造未来经济利益的能力大大下降。因此，固定资产的真实价值有可能低于账面价值，在期末必须对固定资产价值减值损失进行确认。 旅游企业应当合理地计提固定资产减值准备，并设置“固定资产减值准备”科目，期末贷方余额反映企业已提取但尚未转销的固定资产减值准备。在资产负债表中，固定资产减值准备作为固定资产的扣除项目，不单独列示。旅游企业已全额计提减值准备的固定资产，不再计提折旧。
其账务处理是：资产负债表日，旅游企业发生固定资产减值的，按应减记的金额(可收回金额低于其账面价值的差额) ，借记“资产减值损失”科目，贷记“固定资产减值准备”科目。 7. 答：旅游企业应在资产负债表日判断无形资产是否存在发生减值的迹象。对使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。测试方法按照判断资产
减值的方法进行处理，如经减值测试表明已发生减值，则需要计提相应的减值准备。无形资产减值损失一经确认，在以后会计期间不得转回。 为核算企业计提的无形资产减值准备，应设置“无形资产减值准备”科目。其期末贷方余额，反映企业已计提但尚未转销的无形资产减值准备。相关账务处理是：按应减记的金额，借记“资产减值损失”科目，贷记“无形资产减值准备”科目。 四、实训题 （一）
①借：工程物资 200300 贷：银行存款 200300 ②借：在建工程 200300 贷：工程物资 200300 借： 在建工程 1000 贷：原材料 1000 ③借：在建工程 500 贷：银行存款 500 ④借：固定资产 201800 贷：在建工程 201800 ⑤借：固定资产清理 28000 累计折旧 12000 贷：固定资产 40000 ⑥借：银行存款 25000
贷：固定资产清理 25000
⑦借： 营业外支出— 处置非流动资产利得 3000 贷：固定资产清理 3000
⑧借：待处理财产损益—— 待处理固定资产损益 1000
累计折旧 4000 贷：固定资产 5000 ⑨借：营业外支出 1000
贷：待处理财产损益—— 待处理固定资产损益 1000 （二）.
① 固定资产成本=590+10=600（万元）
借：固定资产 600 应交税费——应交增值税（进项税额） 100.3 贷：银行存款 700.3 ②A 设备第一年的折旧额=600*2/10=120（万元）
借：管理费用 120 贷：累计折旧 120 ③采购成本=600+8=608（万元）
借：在建工程 608
应交税费——应交增值税（进项税额） 102
贷：银行存款 710
④借：在建工程 2
贷：银行存款 2
借：固定资产 610
贷：在建工程 610
⑤B 设备9月份的折旧额=【（6100000-100000）/50000】×720=86400（元）
借：管理费用 86400
贷：累计折旧 86400
第五章 负债答案
一、单项选择题
1.B 2.D 3.B 4.D 5.D 6.A 7. D
二、多项选择题
1.ABC 2.ABD 3.ABD 4.ACD 5.ABC 6.ABC 7.AB
三、简答题
1. 答：负债是指过去的交易、事项形成的现时义务，履行该义务预期会导致经济利益流出企
业。负债具有如下基本特征：(1)负债是企业的现时义务。负债作为企业承担的一种义务，
是由企业过去的交易或事项形成的、现时承担的义务。比如，应付账款是因为赊销商品或接
受劳务形成的，在这种购买发生之前，相应的应付账款并不存在。(2)负债的清偿预期会导
致经济利益流出企业。无论负债以何种形式出现，作为一种现时义务，最终的履行均会导致
经济利益流出企业。
2. 答：流动负债是指将在1年(含1年) 或超过1年的一个营业周期内偿还的债务，主要包括
短期借款、应付账款、应付票据、应付职工薪酬、应交税费、应付利息、应付股利、其他应
付款等项目。流动负债的目的一般是为了满足企业正常生产经营周转的需要，偿还期较短。
3. 答：非流动负债，是指流动负债以外的负债项目，又称为长期负债，非流动负债主要包括
长期借款、长期债券、长期应付款等项目。长期负债主要目的是用于购置设备、改扩建或进
行技术改造等资本性支出，偿还期较长。
4. 答：应付职工薪酬包括如下内容：(1)职工工资、奖金、津贴和补贴；⑵职工福利费；
⑶医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费；⑷住房
公积金；⑸工会经费和职工教育经费；(6)非货币性福利； (7)因解除与职工的劳动关系给予的补偿；(8)其他与获得职工提供的服务相关的支出；职工工资总额是指用人单位在一定
时期内直接支付给本单位全部职工的劳动报酬总额。一般由：计时工资、计件工资、奖金、
津贴和补贴、福利、加班加点工资、特殊情况下支付的工资组成。用人单位支付给职工的劳
动报酬，不论其经费来源、支付形式、费用列支渠道、是否计入成本、是否国家计征所得税，
都应列入工资总额计算范围。
5. 答：旅游企业作为纳税义务人，按照现行税法规定，应缴纳的税有：营业税、城市维护建
设税、教育费附加、增值税、企业所得税、房产税、车船税、土地使用税、印花税、个人企
业所得税等。企业应通过“应交税费”科目，总括反映各种税费的缴纳情况，并按照应交税
费的种类进行明细核算。该科目贷方登记应缴纳的各种税费等，借记登记实际缴纳的税费；
期末余额一般在贷方，反映企业尚未缴纳的税费，期末余额如在借方，反映企业多交或尚未
抵扣的税费。印花税以及其他不需要预计应交数的税金不在“应交税费”科目核算。
6. 答：债券是一种长期借款性质的书面凭证。应付债券是企业为筹集长期资金而对外发行的
债券，企业债券发行有面值发行、溢价发行和折价发行三种情况。
7. 答：长期借款，是指企业向银行或其他金融机构借入期限在一年以上的各种借款。它一般
用于固定资产购置、固定资产建造工程以及配套流动资产正常需要等方面。长期借款计算确
定的利息费用，应当按以下原则计入有关的成本和费用：属于筹建期间的，计入管理费用；
属于生产经营期间的，计入财务费用。如果长期借款用于购建固定资产等符合资本化条件的
资产，在资产尚未达到预定可使用状态前，所发生的利息支出应当资本化，计入在建工程等
相关资产成本；资产达到预定可使用状态后发生的利息支出，以及按规定不予资本化的利息
支出，计入财务费用。
四、实训题
（一）
① 借：原材料 6700
贷：应付账款 6700
② 借：固定资产 28000
贷：应付票据 28000
③ 借：短期借款 120000
贷：银行存款 120000
④ 借：财务费用 1800
贷：应付利息 1800
⑤ 借：应付账款 56000
贷：应付票据 56000
⑥ 借：营业费用—客房部 47 500
营业费用—餐饮部 58 700
营业费用—商品部 28 400
管理费用 46 000
贷：应付职工薪酬 180600
⑦ 借：管理费用 20000
贷：应付职工薪酬—职工福利 20000
⑧ 借：应付职工薪酬— 工资 26700
贷：库存现金（银行存款） 17100
其他应收款—房租水电费 9600
⑨ 借：应付职工薪酬—职工福利 1920
贷：库存现金 1920
（二）
⑴取得借款时， 借：银行存款 600000
贷：长期借款 600000
⑵支付工程款时， 借：在建工程 546000
贷：银行存款 546000
⑶核算利息时， 借：在建工程 14200
财务费用 3900
贷：应付利息 18100
⑷归还本息时， 借：长期借款—本金 600 000
应付利息 18 100
贷：银行存款 618 100
第六章所有者权益答案
一、单项选择题
1.D 2.C 3.B 4.D 5.C 6.D 8.B
二、多项选择题
1.ABD 2.ABD 3.ABCD 4.CD 5.AD 6.ABCD 7.BCD
三、简答题
1. 所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。与负债不同之处：
1）对象不同，2）性质不同，3）偿还期限不同，4）享受的权利不同，5） 风险不
同。
2. 所有者权益包括实收资本、资本公积和留存收益。
3. 有限责任公司使用“实收资本”科目，股份有限公司使用“股本”科目。
4. 资本公积是是企业收到投资者出资额超出其在注册资本（或股本）中所占份额的部
分，以及直接计入所有者权益的利得和损失等。
主要来源是资本(或股本) 溢价，是企业投入资本(实缴资本超过股票面值或设定价值
的部分) 。与实收资本不同之处：实收资本是投资者投入的、为谋求价值增值的原始
投资，而且属于法定资本，与企业的注册资本相一致，因此，实收资本无论是在来源
上，还是在金额上，都有比较严格的限制；资本公积有特定来源，其主要来源是资本
(或股本) 溢价，是企业投入资本(实缴资本超过股票面值或设定价值的部分) ，只是由
于法律的规定而无法直接以资本的名义出现。不同来源形成的资本公积由所有投资者
共同享有。投资者投入的资本通常被视为企业的永久性资本，通常不得任意支付给股
东。一般只有在企业清算时，在清偿所有负债后才可将剩余部分返还给投资者。
5. 留存收益是指企业从历年来实现利润中提取或形成并留存于企业的内部积累。留存
收益包括盈余公积和未分配利润两类。
6. 盈余公积是企业按规定从实现净利润中提取的各种累积资金。盈余公积分法定盈余
公积金和任意盈余公积金两类。
四、实训题答案
1. ①借：固定资产 53 000
贷：营业外收入—捐赠利得 50 000
库存现金 3 000
②手续费=60000×9.8×3‰=1764（元）
收到的股款=60000×9.8-1764=586 236（元）
借：银行存款 586 236
资本公积—股本溢价 1 764
贷：股本— 普通股 480 000
资本公积— 股本溢价 108 000
③2003年
借：利润分配— 未分配利润 50 000
贷：本年利润 50 000
2004年
所得税费用=10000×33%=3 300（元）
税后净利=10000-3300=6 700（元）
2005年
2006年
2007年
借：所得税费用 3 300 贷：应交税费—应交所得税 3 300 借：本年利润 3 300 贷：所得税费用 3 300 借：本年利润 6 700 贷：利润分配—未分配利润 6 700 所得税费用=10000×33%=3 300（元） 税后净利=10000-3300=6 700（元） 借：所得税费用 3 300 贷：应交税费—应交所得税 3 300 借：本年利润 3 300 贷：所得税费用 3 300 借：本年利润 6 700 贷：利润分配—— 未分配利润 6 700 所得税费用=30 000×33%=9 900（元） 税后净利=30 000-9 900=20 100（元） 借：所得税费用 9 900 贷：应交税费—应交所得税 9 900 借：本年利润 9 900 贷：所得税费用 9 900 借：本年利润 20 100 贷：利润分配—— 未分配利润 20 100 所得税费用=10000×33%=3 300（元） 税后净利=10000-3300=6 700（元） 借：所得税费用 3 300 贷：应交税费—应交所得税 3 300
借：本年利润 3 300
贷：所得税费用 3 300
借：本年利润 6 700
贷：利润分配—— 未分配利润 6 700
2. （1） 法定盈余公积=200×10%=20（万元）
借：本年利润 200
贷：利润分配—未分配利润 200
借：利润分配—提取法定盈余公积 20
贷：盈余公积 20
借：利润分配—应付现金股利 80
贷：应付股利 80
借：利润分配—未分配利润 100
贷：利润分配—提取法定盈余公积 20
—应付现金股利 80
（2） 借：盈余公积 100
贷:股本—A 公司 25
--B公司 30
--C公司 10
--D公司 5
--其他 30
（3） 借：盈余公积 100
贷：利润分配—盈余公积补亏 100
借：利润分配—盈余公积补亏 100
贷；利润分配—未分配利润 100
第七章收入、费用和利润参考答案
一、单项选择题
1. C 2.A 3. C 4. C 5. B 6. B 7. D
二、多项选择题
1. AC 2.ABCD 3.AB 4.ACD 5. BCD 6.ABD 7.BC
三、简答题
1. 答：收入，是指企业在日常活动中形成、会导致所有者权益增加、与所有者投入资本
无关的经济利益总流入。会计准则所涉及的收入，包括销售商品收入、劳务收入、利息收入、
使用费收入、租金收入、股利收入等，但不包括为第三方或客户代收的款项。收入具有如下
基本特征。(1)收入是从企业日常活动中产生的，而不是从偶发交易或事项中产生的。比如，
工商企业的收入是从其销售商品、提供工业性劳务等日常活动中产生的，而不是从处置固定
资产等非日常活动中产生的。(2)收入可能表现为企业资产的增加，如增加银行存款、应收
账款等，也可能表现为企业负债的减少，或者二者兼而有之。(3)收入能导致企业所有者权
益增加，收入能增加资产或减少负债或二者兼而有之。因此，根据“资产-负债=所有者权益”
的公式，企业取得收入一定能增加所有者权益。(4)收入只包括本企业经济利益的流入，不
包括为第三方或客户代收的款项，如旅行社代客户购买门票而收取票款等。代收的款项，一
方面增加企业的资产，另一方面增加企业的负债，因此不增加企业的所有者权益，也不属于
本企业的经济利益，不能作为本企业的收入。
2. 答：销售商品收入，应当在同时符合以下五项条件时才能予以确认。(1)企业已将商
品所有权上的主要风险和报酬转移给购货方。(2) 企业既没有保留通常与所有权相联系的
继续管理权，也没有对已售出的商品实施有效控制。(3)收入的金额能够可靠地计量。(4)
相关的经济利益很可能流入企业。(5)相关的已发生或将发生的成本能够可靠地计量。
3. 答：费用可分为主营业务成本、其他业务成本、营业税金及附加和期间费用等。(1)
主营业务成本，是指企业在经营过程中发生的各种直接支出。核算企业根据收入准则确
认销售商品、提供劳务等主营业务收入时应结转的成本。(2)其他业务成本，是指企业除主
营业务活动以外其他经营活动所发生的成本。(3)营业税金及附加，是指企业经营活动应负
担的相关税费。(4)期间费用，是指不能直接归属于某个特定对象成本的费用。
4. 答：利润总额=营业利润+营业外收入-营业外支出。其中，营业利润=营业收入-营业
成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+公允价值变动收益(-
公允价值变动损失)+投资收益(-投资损失) 。
5. 答：企业实现的利润(或亏损) 总额，是通过“本年利润”科目进行核算的。期末将各
损益类科目的余额转入“本年利润”科目，其中将收入科目的余额转入“本年利润”科目的
贷方，将支出科目的余额转入“本年利润”科目的借方，结平各损益科目。结转后，“本年
利润”科目如为贷方余额即为本期净利润，“本年利润”科目如为借方余额即为本期亏损。
为了正确地反映企业利润总额，在进行利润核算前，必须做好账目核对、财产清查和账项调
整的工作，然后才进行收支项目的结转。
6. 答：“计入当期损益”，就是指一些费用支出，要计入期末将结转到“本年利润”借方
的各相关费用类科目。
7. 答：管理费用，是企业为组织和管理企业生产经营所发生的管理费用，包括企业的董
事会和行政管理部门在企业经营管理中发生的或者应由企业统一负担的公司经费(包括行政
管理部门职工薪酬、修理费、物料消耗、低值易耗品摊销、办公费和差旅费等) 、工会经费、
董事会费(包括董事会成员津贴、会议费和差旅费等) 、聘请中介机构费、咨询费(含顾问费) 、
诉讼费、业务招待费、房产税、车船使用税、土地使用税、印花税、技术转让费、矿产资源
补偿费、研究费用、排污费等。
四、实训题
（1）甲企业2010年度应纳税所得额=200-50+10=160（万元）
（2）甲企业2010年度应交所得税额=160×25%=40（万元）
（3）甲企业2010年度实现的净利润=200-40=160（万元）
（4）年末结平“所得税费用”科目：
借：所得税费用 40
贷：应交税费—应交企业所得税 40
借：本年利润 40
贷：所得税费用 40
第八章饭店经营业务核算参考答案
一、 单项选择题
1. A 2.D 3.D 4.B 5.B 6.C 7.D
二、
三、 多项选择题 简答题 1. AB 2.BC 3.BCD 4.ABCD 5.ABCD
1. 客人入住酒店客房时，先收取押金，待客人离店时，根据实际入住时间确认收入。
取得收入时的账务处理，一般分两个步骤，第一步：每日收到宾客的押金时：借记“现
金”、“银行存款”，贷记“应收账款”。第二步：按收入确认的要求把当日实现的
收入入账：借记“应收账款”，贷记“主营业务收入”。
2. 收银员应按照饭店规定认真收好每一笔应收的款项，分别按现金、支票或信用卡进
行归类登记收讫。收银员还应严格按照与客户签订的协议处理应收账款的签单业务。目前饭
店收款普遍采取预收方式，即宾客入住饭店时，按预计住店天数预收押金，离店时多退少补。
对签有信用协议的单位，事先可不预收押金，为客人提供服务后，定期或离店时一次性向客
户结清账款。夜审人员午夜开始工作，根据收银员编制的报表、账单和发票等资料，核对饭
店各项收入，并纠正出现的差错和问题。检查免费房、折扣房的手续和权限。完成每天住店
宾客房费挂账及其他数据的计算机操作，负责饭店计算机系统数据更新，保障饭店计算机系
统数据的完整性和连续性。按规定打印需要保存的各类报表，并保证报表数据准确。编制《饭
店销售收入日报表》。记录《夜审日志》，详细说明夜审过程中发现、发生的有关问题，以及
解决措施或处理建议。日审人员次日早晨与夜审交接，核查饭店各项收入单据，保证其及时、
正确、合法，为饭店收入凭证记账工作提供准确的相关资料。交接、整理有关应收账的账单
和数据，为应收账款的及时回收提供依据。解决、处理收银员或服务员出现的差错，及时反
馈至收银处或其他营业部门，借此监督、指导饭店的收银工作。日审人员还负责账单、发票、
报表的整理、装订和保管。编制营业收入日报表，将审核无误的单据和报表交会计人员作入
账处理。
3. 客房价格受到成本高低、物价涨跌、供求关系、季节淡旺、地理位置等多种因素的
影响，所以，制定客房价格也是灵活多样的，其中，成本因素是定价的基础。在这里介绍两
种常用的成本定价方法：考虑建筑装修费用的千分之一计价法和既考虑造价又考虑日常费用
的量本利计价法。
4. 饭店的餐饮成本包括直接耗费的各种原材料、调料、配料成本，其实际成本，应按
照买价和可直接认定的运杂费、保管费以及缴纳的税金等确定。
5. 饭店经营业务涉及的流转税有：营业税、城市建设维护税、教育费附加、增值税等。
客房收入、餐饮收入和娱乐收入均缴纳营业税。除娱乐收入按5-20%的幅度税率计算税金外，
均按5% 计营业税。商品销售收入缴纳增值税，一般纳税人按17%计算，小规模纳税人按
3%计算增值税。在缴纳营业税或增值税的同时，计算缴纳城市建设维护税和教育费附加。
6. 成本核算流程中，有采购部、验收、厨房、仓库和财务部5个重要环节，它们共同
控制着采购单价、品种、规格、数量和质量，达到降低成本的目的。成本核算流程中的重点
还是在厨房。厨房的生产线流程主要包括原材料加工、用料配制、菜肴烹调三个方面。应加
强加工过程的控制，首先对加工数量进行控制；配制过程的控制；烹调过程的控制。
1. 客房和餐饮部门耗费中除记入主营业务成本的以外，其他费用都归入营业费用中。
营业费用的内容包括：房屋及有关设备的折旧费、低值易耗品摊销费、部门经营人员工资、
物料消耗费、水电费、办公费、差旅费、邮电费、服装费等。上述费用应按照相应的计量方
法计入各个部门，分不清的计入到管理费用当中。
四、实训题答案
实训一、
①借：营业费用—客房部 480
贷：原材料—物料用品 480
②借：营业费用—客房部—差旅费 1 000
贷：银行存款（或库存现金） 1 000
③借：银行存款（或库存现金） 1 600
贷: 应收账款—押金 1 600
④借：应收账款 1 600
库存现金 400
贷: 主营业务收入—客房收入 1 600
—餐饮收入 400
实训二、
①借：主营业务成本—餐饮成本 6 000
贷：银行存款 6 000
②借：主营业务成本—餐饮成本—食品成本 1 600
贷：原材料—食品原材料 –主料 1 600
③借：营业费用—餐饮部 110
贷：原材料—物料用品 110
④利用内扣毛利率法
清蒸甲鱼售价=（200×0.5+1）/（1-40%）=168.33（元）
⑤借:主营业务成本—餐饮成本—主料 320（红字）
贷：原材料—食品原材料 320（红字）
次月补记
借:主营业务成本—餐饮成本—主料 320
贷：原材料—食品原材料 320
第九章旅行社和景区核算参考答案
一、 单项选择题
1. A 2. A
二、 多项选择题
1. ABC 2.AB
三、简答题
1. 2006年国务院发布的《风景名胜区条例》第三十八条有明确规定，就是风景名胜区
的门票收入和风景名胜资源有偿使用费，实行收支两条线管理。具体做法是：收入直接汇缴
财政，年初要分别对景区各管理处制定收入预算指标，一般是按近三年收入平均数确定，要
求每天管理处的收银部门将当天收入存入银行的应缴财政专户。经费支出可分为基本经费和
专项经费，要事先逐级编制预算到财政部门，审批后由财政部门按月下拨拨到管理局，再由
管理局下拨到管理处。
2. 旅行社主营业务收入主要有组团外联收入、综合服务收入、零星服务收入、地游及
加项收入、劳务收入、票务收入和其他服务收入等七项构成内容。
3. 旅行社成本，主要是指为旅行社已计入营业收入总额，属于代收代付的直接用于游
客的有关费用，包括房费、餐费、交通费、门票费、陪同费、劳务费、票务费等。
4. 旅行社依照国家税法规定取得营业收入必须依法缴纳营业税，其应纳税额计算如下。 应纳税额=营业额×税率(5%)， 营业额=营业收入-准予扣除项目金额，其中：营业额，是指
旅行社组织旅游团在中国境内旅游，以收取的旅游费减去替旅游者支付给其他单位的房费、
餐费、交通、门票和其他代付费用后的余额。准予扣除项目金额，是指已计入营业收入总额，
替旅游者支付给其他单位的房费、餐费、交通、门票、其他代付费用和地接费的金额。
5. 旅游景区收入是指通过提供相应的设施和服务所形成的经济利益的总流入。主要来
源包括门票收入、观光车收入、索道收入等三项基本收入。
6. 旅游景区费用是指景区向游客提供服务、景区设施设备维修、景区资源维护、景区
项目开发及景区管理部门管理费用等各项支出。主要包括基本经费（工资及福利支出，商品、
服务支出，个人及家庭补助支出）和专项经费。
四、实训题
1、包价应为：（2000+1000+2000+200+2000）×（1+6%）=7632元
借：库存现金 7632
贷：应收账款—济青2日团 7632
2、借：其他应收款—张梅 8000
贷：银行存款 8000
3、借：现金 800
主营业务成本 7200
贷：其他应收款—张梅 8000
借：应收账款—济青2日团 7632
现金 300
贷：主营业务收入—外联组团收入 7932
4、借：主营业务成本—邮电费 5000
营业费用 —水电费 400
—办公费 1000
贷：银行存款 6400
5、借：管理费用—房屋租赁费 1000
贷：银行存款 1000
借：营业费用—低值易耗品摊销 200
管理费用—低值易耗品摊销 100
贷：低值易耗品 300
借：营业费用—折旧费 1000
管理费用—折旧费 1500
贷：累计折旧 2500
6、⑴分配工资费用：
借：管理费用 2000
营业费用 8000
贷：应付职工薪酬—工资 10000
⑵提取现金并发放工资
实发工资=10000-500-600-50-500=8350（元）
扣款总额=500+600+50+500=1650（元）
借：库存现金 8350
贷：银行存款 8350
借：应付职工薪酬 10000
贷：库存现金 8350
其他应收款 1650
7、缴纳营业税：（20-17）×5%=1500（元）
缴纳城市维护建设费：1500×7%=105（元）
缴纳教育费附加：1500×3%=45（元）
营业税金及附加合计：1500+105+45=1650（元）
借：营业税金及附加 1650
贷：应交税费—应交营业税 1500
—应交城市建设维护税 105
—应交教育费附加 45
借：本年利润 1650
贷：营业税金及附加 1650
借：主营业务收入 200000
贷： 本年利润 200000 借：本年利润 170000
贷：主营业务成本 170000
8、营业费用=1000+400+200+1000+8000=10600（元）
管理费用=1000+100+1500+2000=4600（元）
借：本年利润 15200
贷：营业费用 10600 管理费用 4600
9、应税所得为：200000-170000-1650-10600-4600=13150（元） 应交所得税额=13150×25%=3287.5（元）
借：所得税费用 3287.5
贷：应交税费—应交企业所得税 3287.5
借：本年利润 3287.5
贷：所得税费用 3287.5 结转利润分配=13150-3287.5=9762.5（元）
借：本年利润 9762.5
贷：利润分配—未分配利润 9762.5
第十章财务报告参考答案
一、单选题
1. C 2.C 3.B 4.A 5.C 6.C 7.D 二、多选题
1. AB 2.ABC 3.ABCD 4.ABD 5.CD 三、简答题
1. 财务报告是根据会计账薄所归集的资料，经过分析整理而形成的总括的书面报告，它以表格及附注的形式综合地反映企业的财务状况，某一时期的经营业绩以及现金流量，它是会计核算工作的终结，也是会计信息系统的输出部分。编制要求是：便于理解，真实可靠，相关可比，全面完整，编制报送及时。
2. 资产负债表是反映企业在某一特定日期所拥有或控制的经济资源、所承担的现时义务和所有者对净资产的要求权。作用如下：通过资产负债表，可以反映企业在某一特定日期所拥有的经济资源及其分布情况，分析企业资产的构成及其状况。可以反映企业某一特定日期的负债总额及其结构，分析企业目前与未来需要偿还的债务数额。可以反映企业的财务弹性。通过资产负债表，财务报告使用者可了解企业资产，负债的构成以及企业的资本结构，并借助利润表，评价企业的财务弹性。
编制资产负债表时，多数项目都是依据资产、负债和所有者权益三类科目的余额来填制，还有一些项目是需要计算填列，如，货币资金项目，应根据“库存现金”、“银行存款”、“其他货币资金”科目的期末余额合计填列。应收票据、应收账款、其他应收款预付账款、应收股利、应收利息等项目，应根据各自科目的期末余额，减去“坏账准备”科目中有关期末余额后的金额填列。存货项目应根据 “原材料”、“低值易耗品”、 “库存商品”、“周转材料”、“委托加工材料”等科目的期末余额合计，减去 “存货跌价准备”科目期末余额后的金额填列。长期股权投资项目，应根据“长期股权投资”科目的期末余额，减去“长期股权投资减值准备”科目的期末余额后的金额填列。固定资产项目，应根据“固定资产”科目的期末余额，减去“累计折旧”和“固定资产减值准备”科目的期末余额后的金额填列。在建工程项目应根据“在建工程”科目的期末余额，减去“在建工程减值准备”科目的期末余额后的金额填列。固定资产清理项目应根据“固定资产清理”科目的期末借方余额填列，如“固定资产清理”科目期末为贷方余额，以“-”号填列。无形资产项目应根据“无形资产”科目的期末余额，减去“累计摊销”和“无形资产减值准备”科目的期末余额后的金额填列。
3. 利润表是反映企业一定时期经营成果的财务报告。该表是按照各项收入、费用以及构成利润的各个项目分类编制而成的。利润综合体现了企业的经营业绩，而且还是进行利润分配的依据。编制利润表时，每个项目均按损益类科目的发生额来填制。
4. 现金流量表是反映在一定会计期间现金及现金等价物流入流出的报表。现金流量表作用是：现金流量表能够说明企业一定期间内现金现入和流出的原因；能够说明企业的偿债
能力和支付股利的能力；能够分析企业未来获取现金的能力；能够分析企业投资和理财活动对经营成果和财务状况的影响；能够提供不涉及现金的投资和筹资活动的信息。编制现金流量表有底稿法和账户法两种方法：底稿法，要设计一张工作底搞格式，将资产、负债及所有者权益的期初余额过入工作底稿上，根据所发生的经济事项编制调整分录，过入工作底稿上，并结出资产负债及所者权益的期末余额。根据调整分录分析现金流量变动的增减原因，据以编制现金流量表。账户法，是将某一会计期间内影响现金流量的一切业务，以Ｔ型账户形式，按照编表要求予以重现，通过一系列的调整、结转，据以编制现金流量表的一种方法。
5. 所有者权益变动表，是反映构成所有者权益的各组成部分当期的增减变动情况报告。所有者权益变动表中，企业至少应当单独列示反映下列信息的项目：净利润；直接计入所有者权益的利得和损失项目及其总额；会计政策变更和差错更正的累积影响金额；所有者投入资本和向所有者分配利润等；按照规定提取的盈余公积；实收资本（或股本）、资本公积、盈余公积、未分配利润的期初和期末余额及其调节情况。
6. 附注是财务报告的重要组成部分，是对资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示项目的文字描述或明细资料，以及对未来能在这些报表中列示项目的说明等。附注的主要内容有：企业的基本情况，财务报表的编制基础 ，遵循企业会计准则的声明，重要会计政策和会计估计，会计政策和会计估计变更以及差错更正的说明，报表重要项目的说明，其他需要说明的重要事项。
7. 四个报表之间存在着勾稽关系。资产负债表反映了资产、负债和所有者权益三个会计要素，利润表反映了收入、费用和利润三个会计要素。所有者权益变动表是资产负债表和利润表之间的桥梁，现金流量表是资产负债表货币资金项目期初和期末的详细分解。
试题参考答案
一、
单选题(每题1分，共计20分)
模拟
1、D 2、C 3、A 4、D 5、C 6、A 7、C 8、D 9、C 10、A 11、C 12、C 13、D 14、B 15、C 16、B 17、C 18、A 19、B 20、B 二、 多选题(每题2分，共计10分)
1、ABCD 2、BCD 3、ABCD 4、ABC 5、ABC 三、判断题：(每题1分，共计10分)
1、× 2、× 3、√ 4、√ 5、× 6、× 7、√ 8、√ 9、× 10、√ 四、 计算分析会计分录题(每题2分，共计40分) （借贷双方，一方对就得1分）
1、 借：银行存款9000
贷：库存现金9000
2、 借：待处理财产损溢20000
贷：原材料-食品原材料20000 3、 成本=5000+850+200=6050（元）
借：原材料-食品原材料 6050 贷：银行存款 6050 4、 借：低值易耗品-在用 5000
贷：低值易耗品-在库 5000 借：管理费用 2500 贷：低值易耗品-摊销 2500
5、 借：银行存款 20000
贷：应缴财政专户款—门票收入 20000 6、 借：营业费用—客房部40000
—餐饮部 50000 管理费用 20000 贷：累计折旧 110000 7、 借：固定资产减值准备 10000
累计折旧 300000 固定资产清理 190000 贷：固定资产 500000 借：银行存款 190000
贷：固定资产清理 190000
8、 借：银行存款 20000
贷：其他业务收入—出租无形资产收入 20000 9、 借：应收利息 1000
贷：投资收益 1000
10、成本=56000×3-8000=160 000（元）
借：交易性金融资产-股票 160000
应收股利 8000 投资收益 500 贷：银行存款 168500 11、营业税=1000000×5%=50 000（元）
城市维护建设税=50000×7%=3500（元） 教育费附加=50000×3%=1500（元）
借：营业税及附加 55000 贷：应交税费-应交营业税 50000
-城市维护建设税 3500
-教育费附加 1500 12、借：固定资产-设备 100000
应交税费-应交增值税（进项）17000
贷：应付票据 117000 13、 借：应付职工薪酬 130000
贷：银行存款 90000
其他应收款 30000 应交税费-应交个人所得税 10000 14、 借：银行存款 300000
贷：短期借款-生产周转借款 300000
15、 借：应交税费—应交营业税 50000
—应交城建税 3500 —教育费附加 1500 —应交企业所得税 30000 —应交个人所得税 10000
贷：银行存款 95000
16、借：银行存款 2000000
贷：实收资本-A 2000000
17、提取法定盈余公积=100000×10%=10000（元）
借：利润分配—提取法定盈余公积10000 贷：盈余公积—法定盈余公积 10000 借：利润分配—未分配利润 10000 贷：利润分配—提取法定盈余公积 10000 18、借：资本公积 200000
盈余公积 200000
贷：实收资本 400000 19、借：主营业务成本 3000
贷：库存现金 3000
20、借：应收账款 20000
贷：主营业务收入-综合服务收入 12000
-地游加项收入 8000
五、 综合分析题(共计10分)
1、编制利润表（2分）；
营业利润=2870000（元）利润总额=3150000（元）净利润=2000000（元）
利润表 （简表）
编制单位：甲饭店 2010年 单位： 万元
2、计算法定盈余公积金（2分）；
本期法定盈余公积金=200×10%=20（万元） 3、确定盈余公积和未分配利润科目余额（2分）； 期末盈余公积=100+20=120（万元）
期末未分配利润=50+（200-20）=230（万元） 4、编制提取法定盈余公积金的会计分录（2分）； 借：利润分配-提取法定盈余公积 20 贷：盈余公积-提取法定盈余公积 20 借：利润分配-未分配利润 20
贷：利润分配-提取法定盈余公积 20 5、编制资产负债表（2分）。
负债及所有者权益=6600（万元）
资产负债表（简表）
编制单位：甲饭店 2010年12月31日 金额单位：万元
六、 简述题(共计10分)
1、饭店期末结帐前要做哪些账项调整？（3分）
（1）未耗成本的调整，对已领未用原材料“退料”的转账。（2）应计未记费用的调整，对属于本期应负担的费用，在日常会计核算中没有取得原始凭证或尚未发生资金往来的会计事项。包括：固定资产折旧、低值易耗品摊销、无形资产摊销、递延资产摊销、本月尚未支付的职工工资、职工福利费、工会经费、教育经费、借款利息、营业税金及附加、已付待摊费用、坏账准备、各项减值准备的计提和交易性金融资产公允价值变动以及已批准核销的待处理财产损益等。（3）预收收益的调整，对按协议或合同规定预收的货款、定金、租金或其他款项，在本期已经实现时，应作为收入处理。（4）应计未记收益的调整，对某些收入项目在本期已经实现，但尚未取得现金或银行存款的项目。如银行存款利息、债券投资利息等。 2、请说明客房营业收入的收银、审核、入账过程。（4分） 收银员应按照饭店规定认真收好每一笔应收的款项，分别按现金、支票或信用卡进行归类登记收讫。收银员还应严格按照与客户签订的协议处理应收账款的签单业务。目前饭店收款普遍采取预收方式，即宾客入住饭店时，按预计住店天数预收押金，离店时多退少补。对签有信用协议的单位，事先可不预收押金，为客人提供服务后，定期或离店时一次性向客户结清账款。每天各收银员把现金投入保险箱，夜审人员午夜开始工作，根据收银员编制的报表、账单和发票等资料，核对饭店各项收入，并纠正出现的差错和问题。检查免费房、折扣房的手续和权限。完成每天住店宾客房费挂账及其他数据的计算机操作，负责饭店计算机系统数据更新，保障饭店计算机系统数据的完整性和连续性。按规定打印需要保存的各类报表，并保证报表数据准确。编制《饭店销售收入日报表》。记录《夜审日志》，详细说明夜审过程中发现、发生的有关问题，以及解决措施或处理建议。日审人员次日早晨与夜审交接，核查饭店各项收入单据，保证其及时、正确、合法，为饭店收入凭证记账工作提供准确的相关资料。交接、整理有关应收账的账单和数据，为应收账款的及时回收提供依据。解决、处理收银员或服务员出现的差错，及时反馈至收银处或其他营业部门，借此监督、指导饭店的收银工作。日审人员还负责账单、发票、报表的整理、装订和保管。编制营业收入日报表，将审核无误的单据和报表交会计人员作入账处理。
3、请说明科目汇总表会计核算形式（3分）
科目汇总表核算形式的记账程序如下。(1)根据原始凭证或原始凭证汇总表填制记账凭证。(2) 根据收款凭证和付款凭证逐笔登记现金日记账和银行存款日记账。(3)根据记账凭证和原始凭证登记明细账。(4) 根据记账凭证编制科目汇总表。(5) 根据科目汇总表登记总分类账。(6)月末，现金日记账、银行存款日记账的余额与总分类账中现金、银行存款账户的余额核对；各明细账余额与总账各账户的余额核对。(7)根据总分类账和明细分类账编制会计报表。采用科目汇总表核算形式可以减少总账登记的工作量，同时，科目汇总表还有试算平衡的作用。
范文三：旅游管理专业英语（第二版）-试卷(A)答案
旅游英语试卷(A)参考答案
Part I Reading Comprehension (10 points)
1. D 2. C 3. D 4. A 5. A 6. C 7. B 8. B 9. D 10. A
Part II Terms Used in Tourism Industry (30 points)
Directions: Spell out the following initials and acronyms (10 points) 1. LBO: leveraged buy out
2. MBO: mananagment by objectives
3. CRS: computer reservation system
4. ROI: return on investment
5. EDI: electronic data interchange
6. ERP: enterprise resource planning
7. CNTA: China National Tourism Administration
8. CEO: chief executive officer
9. ADR: average daily rate
10. POS: point of sale
Directions: Define the following terms (20 points)
1. synergy: In the business world, it is the concept that the combination of
two or more different businesses, activities, or processes will create an
overall value that is greater than the sum of individual parts. 2. Delphi Analysis: It is a forecasting technique in which a panel of experts
makes predictions about the future regarding a particular issue. Each panel
member makes an individual projection or forecast, and each of the
projections is assembled into a composite report, which is then reviewed by
the entire group.
3. Intellectual Property: It is a collective term used to refer to ideas or works
in the classes of industrial property or copyright. Industrial property means
legal rights in the form of patents, technological inventions, trademarks,
industrial designs, and appellations of origin. Copyright means legal rights
in the form of literary works, musical works, and artistic works, and in
films, books, and performance of performing arts in live form and in any
recorded format, including photographs, television or other visual medium. 4. Seven-S Framework: It is a framework developed by McKinsey & Co.
consultants to assist understanding the interrelated strategic elements that
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determine a company’s success or failure. Seven S refers to strategy, structure, staff, super-ordinated goals, skills, style, and system. 5. mission statement: It is a short statement of the central purposes, strategies and values of a company.
Part III Questions and Answers (20 points)
Directions: Give a brief answer to each of the following questions 1. What is the significance of the Airline Deregulation Act of 1978 to the
American tourism industry?
The Airline Deregulation Act was a piece of US legislation signed into
law on October 28, 1978. The main purpose of the act was to remove
government control from commercial aviation and expose the passenger
airline industry to market forces. It makes the American tourism industry
more competitive and more market oriented.
2. What are the differences between GDP and GNP?
GDP refers to gross domestic product while GNP refers to gross national
product. GNP), in economics, is a quantitative measure of a nation's total
economic activity, generally assessed yearly or quarterly. GNP equals the
gross domestic product plus income earned by domestic residents
through foreign investments minus the income earned by foreign
investors in the domestic market. GDP is the monetary value of all of a
nation's goods and services produced within a nation's borders and within
a particular period of time, such as a year, while gross national product
covers all goods and services produced by the residents regardless of
where they were working.
3. What are the key management functions?
They are planning, organizing and staffing, leading, and controlling.
Planning is analyzing a situation, determining the goals that will be
pursued in the future, and deciding in advance the actions that will be
taken to achieve these goals.
The second major management function, organizing and staffing
includes the efforts of managers to assemble the human, financial,
physical, and information resources needed to complete the job and to
group and coordinate employees, tasks, and resources for maximum
success.
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The leading function focuses on the manager’s efforts to stimulate
high performance among employees. This activity involves directing,
motivating, and communicating with employees, both as individuals and
in groups.
As a result, the fourth function, controlling, emphasizes evaluation
and change.
4. How does yield management work in hotel management?
Yield management, also known as revenue management, is the process of
understanding, anticipating and reacting to consumer behaviour in order
to maximize revenue. Yield management is being practiced in airlines
industry for the last 20 years and also in the hotels internationally for
about 10 years. It basically applies to all retail sectors where capacity is
fixed and enables the vendors like hotels to price the product differently
for different market segments, purchase patterns and distribution
channels. The basic objective is to increase the revenue and the
contribution by charging a higher price from certain market segments,
distribution channels, purchase patterns like length of advance booking
etc. This is now being practiced very widely by all the hotel chains and
progressive independent hotels for marketing of hotel room inventories.
The strategy is designed to dramatically increase revenues, maximise
profits, greatly improve the effectiveness of market segmentation, open
new market segments and strengthen product portfolio strategies. The
strategy and the implementation is dependent on having a good data
about past purchases of different segments, occupancy levels in different
parts of the year/parts of the week, occupancy achieved through different
segments etc. There are sophisticated computer softwares and models
available from the vendors, which are being used by all the practitioners.
Part IV Translation (30 points)
Directions: Translate the following passage into Chinese.
According to advance figures from the U.S. Bureau of Economic Analysis, the national economy (as measured by gross domestic product) contracted at an inflation-adjusted 0.4 percent annual rate in the third quarter—the first quarter
of negative growth in more than eight years. Most economists predict an even
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larger contraction in the fourth quarter of 2001. If there is negative growth in the fourth quarter of 2001, then the economy officially will be in a recession. Within the restaurant industry, the employment picture also looks bleak. On a seasonally adjusted basis, eating-and-drinking places cut 42,000 jobs in October, which followed a 43,000 job reduction in September. This marks the worst restaurant-industry employment performance on record for those two months.
根据美经济分析局先期发布的数字，国民经济在第三季度(按国内经济总
产值计算)根据通货膨胀修正后的年增长率收缩了0.4百分点。这是连续8
年来首个负增长季度。大多数经济学家预计2001年第四季度将会出现更大
的紧缩。如果2001年第四季度出现负增长，国民经济将正式进入衰退期。
在餐饮业内部，就业形势也日显暗淡。根据季度修正数据，餐饮场所在10
月份削减42000工作岗位，9月份已经削减了43000个工作岗位。这是餐
饮业有史以来就业表现最差的两个月。
Directions: Translate the following passage into English.
管理从19世纪末才开始形成一门科学，但是管理的概念和实践已经存在了
数千年。纵观管理思想发展的全部历史，大致可以划分为4个阶段:第一
阶段为早期的管理思想，产生于19世纪末以前;第二阶段为古典的管理思
想，产生于19世纪末到1930年之间，以泰勒(Frederick W. Taylor)与法
约尔(Henri Fayol)等人的思想为代表;第三阶段为中期的管理思想，产
生于1930年到1945年之间，以梅奥(Elton Mayo)与巴纳德(Chester I.
Barnard)等人的思想为代表;第四阶段为现代管理思想，产生于1945年
以后。这一时期管理领域非常活跃，出现了一系列管理学派，每一学派都
有自己的代表人物。
thManagement became a branch of scientific study at the end of the 19 century,
but the basic concept and practice of management have existed for thousands of years. The history of the development of management ideas can roughly be divided into four periods. The first period is the early management thinking
thstarted before the end of the 19 century. The second is the classic period from
ththe end of the 19 century to 1930 represented by Frederick W. Taylor and Henri Fayol and others. The third is the middle period from 1930 to 1945 represented by Elton Mayo and Chester I. Barnard. The fourth is the modern period after 1945. This period has witnessed vigorous development management thinking, which resulted in the emergence of many schools of management thinkers, each with its own representative figures.
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Part V Writing (10 points)
Directions: Choose one from the given topics and make a comment of about
200 words
1. An Effective Leader
2. An Ideal Decision Making Process 3. The Importance of People Skills 4. The future Trends of Tourism
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范文四：旅游管理专业英语（第二版）-试卷(B)答案
旅游英语试卷(B)参考答案
Part I Reading Comprehension (10 points)
1. A, 2.D, 3. D, 4.D, 5. C, 6. D, 7. C, 8. A, 9. D, 10. D
Part II Terms Used in Tourism Industry (30 points)
Directions: Spell out the following initials and acronyms
1. PMS: Property Management System
2. MNC: Multinational Corporation
3. NAFTA: North American Free Trade Agreement
4. MIS: Management Information System
5. IMF: International Monetary Fund
6. R & D: Research and Development
7. EU: European Union
8. NYSE: New York Stock Exchange
9. LSE: London Stock Exchange
10. GDP: Gross Domestic Product
Directions: Define the following terms
1. SWOT Analysis
SWOT is an acronym for Strengths, Weaknesses, Opportunities, and Threats. SWOT
analysis is a strategy analysis framework that helps managers build a corporate and
business strategy that emphasizes a company?s strengths and opportunities.
Strengths are also known as core competences. They include proprietary technology,
skills, resources, market position, patents, and so on. A weakness is a condition within
a company that can lead to poor performance. Common weaknesses include obsolete
equipment, a heavy debt load, a poor product image, weak managerial skills, and so
on. Opportunities are current or future conditions in the environment that a company
might be able to turn to its advantage. Threats are current or future conditions in the
environment that might harm a company.
SWOT analysis can help managers grasp their strategic situation, but it is important to
assign probabilities to both opportunities and threats in order to evaluate their likelihood.
2. Five Forces Model
It is a framework developed by Harvard Business School professor Michael E. Porter
to analyze the competitive forces within the environment in which a company
operates.
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The five forces model delineates five key structural features within an industry: threat of new entrants, threat of substitutes, supplier power, buyer power, and rivalry within the industry.
The total strength of these five forces determines the potential for profitability of an industry (where profit is measured by return on invested capital). This potential varies from industry to industry according to the collective strength exerted by the five forces. In industries like paper, tires, and steel, where forces are strong, in individual company earns distinguished returns. However, in industries such as cosmetics, oil field equipment, and toiletries, where the forces are relatively weak, it is common for an individual company to earn a high return.
In developing a competitive strategy within a particular industry, the five forces model serves to determine the factors that affect profitability and allows a company to find a position where it can best defend itself against these factors.
3. “Big Bang” in finance
The upheaval on the London Stock Exchange (LSE) when major changes in operation were introduced on 27 October, 1986. The major changes enacted on that date were: (a) the abolition of LSE rules enforcing a dual-capacity system; (b) the abolition of fixed commission rates charged by stockbrokers to their clients. The measures were introduced by LSE in return for an undertaking by the government (given in 1983) that they would not prosecute the LSE under the Restrictive Practices Act. Since 1986 the Big Bang has also been associated with the globalization and modernization of the London securities market.
4. Marslow?s needs hierarchy
Abraham Maslow organized five major types of human needs into a hierarchy. This need hierarchy shows Maslow?s belief that people satisfy their needs in a specific order, from bottom to top. The needs, in an ascending order, are
1. Physiological (food, water, sex, and shelter).
2. Safety or security (protection against threat and deprivation).
3. Social (friendship, affection, belonging, and love).
4. Ego (independence, achievement, freedom, status, recognition, and
self-esteem).
5. Self-actualization (realizing one?s full potential; becoming everything one is
capable of being).
5. suggestive selling
Suggestive selling is the most obvious way to increase total sales. The purpose behind suggestive selling is primarily to increase customer satisfaction which would eventually result into increase in sales. Suggestive selling does not mean manipulation of customers to get them to purchase what they do not want. The objective is to
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satisfy the customer to the level that they will tell their friends and encourage repeat visits. It is proactive selling, meaning inviting the customer to buy rather than waiting for them to order. Product knowledge is critical to turn servers into effective sales persons. The server should be trained to speak with enthusiasm and confidence about the food on the menu, only then the guest is more likely to accept the suggestions and recommendations offered by the service staff. When the server honestly says, “That is one of my favourite dishes on our menu,” it will establish credibility with the customers. Suggestions from service personnel should be done in such a way that it would make it difficult for the customer to respond negatively. For example, instead of asking the guests if he would like to have a dessert, wouldn?t it be better put to say, “Which one of our delicious pies, mousses can I bring you for dessert.” Arousing the guest curiosity is another way to promote sales. Here the servers have these badges pinned over their name badge saying ?Do you know?. The normal guest response
could be ?Do I know what?? Here the server uses the opportunity to inform the guest of the various happenings and new dishes or food festivals about to be launched by the hotel in the near future.
Part III Questions and Answers (20 points)
Directions: Give a brief answer to each of the following questions
1. What is comparative advantage according to David Ricardo?
The theory of comparative advantage which was advanced by David Ricardo in his seminal book, Principles of Political Economy (1817). According to Ricardo, it is mutually
beneficial for countries if they specialize in the production of those goods they can produce most efficiently and trade those goods among them. Suppose England produces textiles most efficiently, whereas France produces wine most efficiently. It then makes sense if England specializes in the production of textiles and France in the production of wine, and the two countries then trade their products. By doing so, the two countries can increase their combined production of textiles and wine, which, in turn, allows both countries to consume more of both goods. This argument remains valid even if one country can produce both goods more efficiently than the other country. Ricardo?s theory has a clear policy
implication: Liberalization of international trade will enhance the welfare of the world?s
citizens. In other words, international trade is not a “zero-sum” game in which one country
benefits at the expense of another country , the view held by the “mercantilists”. Rather,
international trade could be an “increasing-sum” game at which all players become
winners.
2. What is opportunity cost?
Because production uses inputs that could be used elsewhere, the production of any good or
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service entails foregoing the opportunity to produce something else instead. In economic terms, everything has an opportunity cost. The opportunity cost of a good or service is its cost in terms of the foregone opportunity to pursue the best possible alternative activity with the same time or resource. In an economy with many goods and services, opportunity costs are best expressed in monetary terms. For example, the opportunity cost of one month in Hawaii could be $5000, and that of a four-year education may be $40,000.
3. Why is tourism product defined as tourists? experience?
Tourism is a service based industry comprising a number of tangible and intangible components. The tangible elements include transport, foods and beverages, tours, souvenirs and accommodation, while the intangible elements involve education, culture, adventure or simply escape and relaxation. Tourism products are different things to the various members of the tourism industry. To the hotel it is `guest- nights'. To the airline it is the `seats flown' and the `passenger miles'. To the museum, art gallery or archaeological site, the product is measured in terms of the number of visitors. So the tourist the product is the complete experience resulting from the package tour or travel facility purchased, from the time they leave home until their return.
4. What are the differences between Chapter 7 and Chapter 11 in dealing with bankruptcy? Chapter 11 is the dominant form of bankruptcy for business, especially for companies with a large work force and numerous assets. A Chapter 11 reorganization attempts to preserve the going concern value of a business by allowing it to operate, usually without a trustee, while management negotiates a financial reorganization and a repayment plan (usually extended) with creditors. During the reorganization process, the company is freed from paying its past debts. If the bankruptcy court decides that the company has no chance of rejoining the business community as a going concern, it will decree a Chapter 7 proceeding, appoint a trustee, and liquidate the business assets.
Chapter 7 is the conventional form of bankruptcy, especially for smaller companies, under the 1978 Bankruptcy Reform Act. Bankruptcy attorneys usually refer to Chapter 7 proceedings as a “straight” bankruptcy. A company in Chapter 7 must
auction or sell all assets that are included in the bankruptcy in order to pay creditors. A court-appointed trustee gathers together and liquidates the assets of the debtor and then distributes the proceeds of the liquidation to the creditors and to him- or herself for trustee?s fee. In most cases, any debts remaining after the liquidation distribution are discharged. Rarely do liquidation proceeds cover all the company?s debts. So
common shareholders, who are at the bottom of the creditor ranking order, usually receive nothing. That?s generally the case as well with preferred shareholders who rank immediately above common shareholders.
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Chapter 7 is normally filed by a business that is beyond the point of attempting to
reorganize and pay its debts. If that possibility exists, the company will use Chapter
11.
Part IV Translation (30 points)
Directions: Translate the following passage into Chinese.
Hotel management is best defined in terms of the functions that all managers must perform, to a greater or a lesser degree, whether they operate a domestic or an international property. These management functions include planning, organizing and staffing, coordinating, directing and communicating, controlling, evaluating, and representing. While the functions may be the same, how these functions are carried out will differ for hotel operators and owners in different countries. The domestic managers operate in a generally stable environment with a higher degree of predictability, which allows for better control over daily activities and planning for the future. The international hotel manager, on the other hand, must contend with many environmental uncertainties, and, no matter how well he or she has planned, “fire fighting” or crisis management
at times becomes the prevailing mode.
饭店管理最好是根据所有管理者在不同程度上所执行的功能来界定的，不论他们是在管理
国内饭店还是在管理国际饭店。这些管理功能包括计划、组织与人事、协调、指挥与沟通、
控制、评估以及表述。这些功能或许都一样，但这些功能执行的方式会随着不同国家饭店
经营者和所有者而有所不同。国内饭店管理者是在一个相对稳定，有较高的可预见性的环
境中经营，这种环境使管理者能够更好地控制日常活动和对将来的计划。国际饭店的管理
者却必须应付许多外部环境的不确定性，不论他们计划的多么完好，不时的“救火”或危
机管理成为惯常模式。
Directions: Translate the following passage into English.
健全科学的决策系统一般包括五个方面:
1) 信息系统:利用计算机搜集、存储、分析、处理和共享各种信息，以作为决策的依据。
2) 咨询系统:企业内部和外部的专家智囊机构。
3) 决策系统:在领导者中间组成决策群，靠集体的智慧进行决策。
4) 执行系统:有计划、有步骤、有检查、有考核，确保决策得到正确执行。
5) 反馈系统:及时搜集决策执行后的真实信息，正确地反馈到决策层，看决策是否达到了
预想的结果。
A complete scientific decision making system consists of the following 5 aspects:
1) Information system: computers as used to collect, store, analyze, treat and share
various kinds of inform, which is the basis of decision making;
2) Consultation system: groups of experts both in and out of a business;
3) Decision making system: a decision making group of managers who make collective
wise decisions;
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4) Implementation system: so as to ensure the correct execution of the decisions made,
there must be plans, procedures, inspections and evaluations;
5) Feedback system: timely collection of reliable information after the execution of
decisions so as to offer feedbacks to the decision making body to see whether the
decision made has achieved the expected objectives or not.
Part V Writing (10 points)
Directions: Choose one from the given topics and make a comment of about 200 words 1. An Effective Leader
2. An Ideal Decision Making Process
3. The Importance of People Skills
4. The future Trends of Tourism
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范文五：希望英语第二版take5答案
1.汤姆不想因学费增加父母的负担。 regarded as a big city. Tom didn’t want his parents to be burdened with his 4.我们现在最需要的不是许诺，而是行动。 tuition. What we need most now is not promises but actions. 2.政府正采取各种措施以消除通货膨胀的可能性。 5.让玛丽高兴的是，她的体重已由去年的 65公斤降 The government is taking measures to eliminate the 到目前的55公斤。 possibility of inflation. To Mary’s joy, her weight has decreased from 65kg 3.地震后红十字会拨出了大量资金救助灾民。 last year to 55kg at present. After the earthquake the Red Cross allocated a large 1.你应该立即申请那个职位，要么亲自去，要么写信。 sum of money to help the victims. You should apply for that post immediately, in person 4.该公司在这场金融危机中蒙受了巨大损失。 The company incurred a heavy loss during the financial crisis. 5.考虑到公司的财务状况, 经理认为每个人的费用不应超过100美元。 Taking the financial situation of the company into consideration, the manager thought the cost for each person should not exceed $100. 1. 新鲜空气有益于人们的健康。 Fresh air is beneficial to people’s health. 2. 如今人们越来越关注社会的可持续发展。 Today, people are more and more concerned about the sustainable development of the society. 3. 教室里一共有30位学生。 There are thirty students in all in the classroom. 4. 他昨天的演讲令人印象深刻。 He made an impressive speech yesterday. 5. 关于这部新戏，人们看法不一。 Varied opinions were expressed on the new play. 1. 他对目前的工作感到心满意足。 He is content with his present job. 2. 现代科技已将人们从繁重的家务中解放出来。 Modern technologies have freed people from heavy housework. 3. 安妮尽一切可能使婚姻不致破裂。 Annie did all she could to keep the marriage from falling apart. 4. 他再也忍受不住牙痛，于是就去看医生。 He could no longer put up with his toothache, so he went to see a doctor. 5. 在管理中，评价员工的工作是很难的。 In management, it’s most difficult to assess an employee’s work. 1.这篇文章里有一些我们难以理解的句子。 This text contains some sentences which are difficult for us to understand. .2.学生们逐渐认识到，需要多年的时间才能掌握一门外语。 The students have come to realize that it takes years to master a foreign language
3.就人口而言，华盛顿还不能算是一个大城市。 In terms of population, Washington cannot be
or by letter. 2.由于我们俩互不让步，最后未能达成交易。 As neither of us would give in, the deal fell through. 3.他后悔浪费了那么多时间。 He regretted having idled away so much time. 4.请将报告再检查一遍，以免漏掉重要内容。 Please check your report again in case something important is missed out. 5. 你们应及时总结经验，作出必要调整。 You should sum up your experience in time, and make necessary adjustments. 1. 孩子们聚会后，我几乎花了一个小时来清理房间。 I spent nearly an hour clearing up the room after the children’s party. 2. 毫无疑问，如果不额外付酬，许多人都不愿意上夜班。 No doubt a number of people are reluctant to go to work at night without extra pay. 3.随着圣诞节的来临，这家超市的店员们一直在不停地接待顾客。 With the coming of Christmas, the assistants of this supermarket wait on customers continuously. 4. 据报道，去年该地区生产增长了9.6%，不过却是
以环境污染作为代价的。
It was reported that the overall production of this area went up by 9.6 percent last year at the expense of the environment 5. 即使现在，由于对女性的歧视，女性还不能享有与男性完全相同的晋升机会。 Even now, women can’t enjoy fully equal promotional prospects with men as a result of the prejudice against them.
