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（b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a ca

(b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,

as well as a hotel. The theme park, casino, and hotel were sold in the year ended 31 May 2008 to Conquest, a

public limited company, for $200 million but the sale agreement stated that Norman would continue to operate

and manage the three businesses for their remaining useful life of 15 years. The residual interest in the business

reverts back to Norman after the 15 year period. Norman would receive 75% of the net profit of the businesses

as operator fees and Conquest would receive the remaining 25%. Norman has guaranteed to Conquest that the

net minimum profit paid to Conquest would not be less than $15 million. (4 marks)

Norman has recently started issuing vouchers to customers when they stay in its hotels. The vouchers entitle the

customers to a $30 discount on a subsequent room booking within three months of their stay. Historical

experience has shown that only one in five vouchers are redeemed by the customer. At the company’s year end

of 31 May 2008, it is estimated that there are vouchers worth $20 million which are eligible for discount. The

income from room sales for the year is $300 million and Norman is unsure how to report the income from room

sales in the financial statements. (4 marks)

Norman has obtained a significant amount of grant income for the development of hotels in Europe. The grants

have been received from government bodies and relate to the size of the hotel which has been built by the grant

assistance. The intention of the grant income was to create jobs in areas where there was significant

unemployment. The grants received of $70 million will have to be repaid if the cost of building the hotels is less

than $500 million. (4 marks)

Appropriateness and quality of discussion (2 marks)

Required:

Discuss how the above income would be treated in the financial statements of Norman for the year ended

31 May 2008.

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更多“（b) One of the hotels owned by…”相关的问题

第1题

请选择正确翻译了中文句子的选项一天，约翰来到了一家酒店（）

A.One day, John arrived in a hotel

B.One day, John arrived at a hotel

C.On one day, John arrived in a hotel

D.One day, John arrive at a hotel

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第2题

—How much did the owner of the hotel ______for the room one night？ —100 dollars.

—How much did the owner of the hotel ______for the room one night？

—100 dollars.

A. take

B. spend

C. offer

D. charge

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第3题

阅读理解：阅读下面的短文，根据文章内容进行判断，正确写“T”错误写“F”。Feedback from your custo

阅读理解：阅读下面的短文，根据文章内容进行判断，正确写“T”错误写“F”。

Feedback from your customers is very important. The more information you have from them, the more competitive you will be in your field. The following techniques will help you know what the customers think of your business.

1. Ask your customers directly and cater to their wishes. This is the simplest way to find out what people want from your service or product. When hotel customers are asked what they want for their breakfast and then the hotel staff are asked what they think the customer wants, the answers are quite different.

2. Be a customer yourself and find out what your customers experience when they use your service. This is one of the most obvious but underused ways for getting feedback. For example, you can act as one of the customers in a wheelchair, and see how you’re treated.

3. Use a focus group. Focus groups are representatives of customers whose job is to provide you with information on their needs and preferences.

4. Use questionnaires and surveys. This is one of the most well-established feedback techniques. When well-conducted, they usually work well.

5. Encourage your front-line staff to build strong relationships with customers. Your front-line staff are the most resourceful and reliable, as well as the least costly, of your customer feedback sources. Their communication with the customers will become important information for improving customer care.

You may deliver the best service in the world. But if it is not what people want, you’re wasting your time. Implement one, two, three or all of the above techniques, and your service and product will improve overnight.

1. Hotel customers and hotel staff think the same about breakfast.{T、F}

2. A good or bad experience of a customer in a wheelchair in your shop shows whether your service is good or not.{T、F}

3. It’s not necessary to know about the customers’ needs and preferences. {T、F}

4. Questionnaires are useful in getting feedback from customers.{T、F}

5. Front-line staff have nothing to do with improving customer service.{T、F}

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第4题

You know what a hotel is, of course. And perhaps, you also know what a condo is-aresidnti

al(居住的)building divided into seprate uniots that are owned by different people.What you may not know is that in someU.S. cities, the two have come together into somethingcalled a “condo hotel”.

Some condo hotels can now be found in beach and mountain towns and a few small cities,However, none is more famous than the great 105-year-old Plaza Hotel in New York,on Fifth Avenue across from Central Park. The Plaza closed for repair in When it reopened two years later,more than half of it had been changed into one of these modern condo hotels.

Here&39;s how it works: You buy what equals to an apartment(公寓). If it&39;s at&39;The Plaza,it will cost you between $ 1.5million and $9 mllion. So you own a part of the building. But there&39;s some inconvinience. You may stay there no more than 120 days a year. hereion. The rest of the time,the hotel&39;s workers can book guests into your place, just as they would in the regular hotel&39;s rooms. So if you&39;re lucky and rich,you can now live in really special quarters up to almost one thid of the year. While others pay off your mortgage(房贷)the rest of the year.

So far,a great monry of the nation&39;s condo hotel units have been purchased not by rich people but richer companiesm, including foreign ones. They want a nice place for their bosses to stay when they are in town or working late at the office.

47.A condo is a place where people .

A.live

B.work

C.eat

D.study

What do we know about a condo hotel？A.It is designed by rich companies.

B.It is built for foreign travellers.

C.It is usually sold at a low price.

D.It is owned by different people.

How long can you stay in your own condo hotel unit a most each year？A.120 days

B.One month

C.Half a year

D.Three months.

What does purchased in the last parngraph probably mean？A.Closed.

B.Bought.

C.Damaged.

D.Repaired.

请帮忙给出每个问题的正确答案和分析，谢谢！

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第5题

From: info@incahotels.netTo: sarah.brogen@mail.comSubject: RE: reservation requestDear Ms.

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

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第6题

回答下列各题 D Hobbs was an orphan．He worked in a fact&y a

nd every day he got a little money．Hard work changed him thin and weak．He wanted to borrow a lot of money to learn painting pietures，but he did not think he could pay off the debts． One day the lawyer said to him，“One thousand dollars，and here is the money．”As Hobbs took the package of noted，he was very dumbfounded．He didn’t know where the money canle from and how to spend it．He said to himself,“I could go to find a hotel and live like a rich man for a few days：or I give up my work in the factory and do what Id like to d0：painting pictures．I could do that for a few weeks．but what would I do after that？I should have lost my place of the factory and have no money to live on．If it were a little less money．I would buy a new coat，or a radi0，or give a dinner to my friends．If it were more，I could give up the work and Pay for painting pictures．But it’s too much for one and too little for the other．” “Here is the reading of your uncle’s will”，said the lawyer，“telling what is to be done with this money after his death．I must ask you to remember one point．Your uncle has said you must bring me a paper showing exactly what you did with his money，as soon as you have spent it．”“Yes．I see．Ill do that．”said the young man． He wanted to borrow money because he wanted to__________．

A.study abroad

B.work abroad

C.pay for the debts

D.1earn to paint pictures

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第7题

Within Australia, Australian Hotels Inc. （AHI) operates nine hotels and employs over 2,000

Within Australia, Australian Hotels Inc. (AHI) operates nine hotels and employs over 2,000 permanent full-time staff, 300 permanent part-time employees and 100 casual staff. One of its latest ventures, the Sydney Airport Hotel (SAH), opened in March 1995. The hotel is the closest to Sydney Airport and is designed to provide the best available accommodation, food and beverage and meeting facilities in Sydney's southern suburbs. Similar to many international hotel chains, however, AHI has experienced difficulties in Australia in providing long-term profits for hotel owners, as a result of the country's high labour-coat structure. In order to develop an economically viable hotel organisation model, AHI decided to implement some new policies and practices at SAH.

The first of the initiatives was an organisational structure with only three levels of management -- compared to the traditional seven. Partly as a result of this change, there are 25 percent fewer management positions, enabling a significant saving. This change also has other implications. Communication, both up and down the organisation, has greatly improved. Decision-making has been forced down in many eases to front-line employees. As a result, guest requests are usually me without reference to a supervisor, improving both customer and employee satisfaction.

The hotel recognised that it would need a different approach to selecting employees who would fit in with its new policies. In its advertisements, the hotel stated a preference for people with some "service" experience in order to minimize traditional work practices being introduced into the hotel. Over 7,000 applicants filled in application forms for the 120 jobs initially offered at SAH. The balance of the positions at the hotel (30 management and 40 shift leader positions) were predominantly filled by transfers from other AHI properties.

A series of tests and interviews were conducted with potential employees, which eventually left 280 applicants competing the 120 advertised positions. After the final interview, potential recruits were divided into three categories. Category A was for applicants exhibiting strong leadership qualities, Category C was for applicants perceived to be followers, and Category B was for applicants with both leader and follower qualities. Department heads and shift leaders then composed prospective teams using a combination of people from all three categories. Once suitable teams were formed, offers of employment were made team members.

Another major initiative by SAH was to adopt a totally multi-skilled workforce. Although there may be some limitations with highly technical jobs such as cooking or maintenance, wherever possible, employees at SAH are able to work in a wide variety of positions. A multi-skilled workforce provides far greater management flexibility, during peak and quiet times to transfer employees to needed positions. For example, when office staff are away on holidays during quiet periods of the year, employees in either food or beverage or housekeeping departments can temporarily fill in.

The most crucial way, however, of improving the labour cost structure at SAH was to find better, more productive ways of providing customer service. SAH management concluded this would first require a process of "benchmarking". The prime objective of the benchmarking process was to compare a range of service delivery processes across a range of criteria using made up of employees from different departments within the hotel which interacted with each other. This process resulted in performance measures that greatly enhanced SAH's ability to improve productivity and quality.

The front office team discovered through this project that a high proportion of AHI club member reservations were incomplete. As a result, the service provided to these guests was below the standard promised to them as part of their membership agr

A．management

B．size

C．staff

D．policies

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第8题

Hummingbird Scents Co （Hummingbird) manufactures and sells luxury toiletries; they have be

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)

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第9题

In capsule hotels, each guest stays in a small sleeping space called capsule. It measures about 2 meters in length and 1 meter in both width and height.

In capsule hotels, each guest stays in a small sleeping space called capsule. It measures about 2 meters in length and 1 meter in both width and height.

It is a type of hotel first developed in Japan intended to provide cheap, basic overnight accommodation for guests who do not require the services offered by traditional hotels. Facilities differ, but most include a television and wireless internet connection. There are many buttons in the capsule. One turns on the light, one turns on the TV, one controls the channels. There is a radio and an alarm clock built in. The open end of the capsule can be closed, for privacy, with a curtain or a fiber glass door. Luggage is stored in a locker、 Clothes and shoes are sometimes exchanged for a Yukawa and slippers on entry. Washrooms are communal. Guests are asked not to smoke or eat in the capsules. Some hotels also provide restaurants (or at least vending machines), pools, and other entertainment facilities. Capsules are used primarily by men. Some capsule hotels offer separate sections for male and female guests.

The benefits of these hotels are convenience and price, usually around？ 2000—4000 (USD 25—50) a night. They provide a place for those who may be too drunk to return home safely.

About 30% at the Capsule Hote1 were unemployed or underemployed and were the month. It was first offered to salary men who had missed the last train

also popular with travelers from all over the world. There for it’s going

Popularity.

26、 The space of each capsule id quite ()

A、large

B、capacious

C、limited

27、 Most capsules are not equipped with ()in the small sleeping space.

A、a TV

B、washrooms

C、wireless Internet connection

28、Capsule hotels were first developed in ().

A、Japan

B、China

C、UK

29、The benefits of these hotels do not include()

A、convenience

B、comfort

C、price

30、The writer has a () attitude towards capsule hotels.

A、positive

B、negative

C、neutral

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第10题

A thief entered the bedroom of the 30th president of the United States, who met him and he

lped him free.

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.

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