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[主观题]

（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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发布时间：2021-04-14

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

If you have never booked a hotel, finding a good one can be difficult. （)

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第4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5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6题

Last year we visited, the place where Shakespeare was born on the 23rd of April, 1564.

Stratfordis a very interesting town, right in the centre of. The countryside aroundis pleasant, with its beautiful woods, green fields and quiet rivers.

The first place we visited was the house in the centre ofwhere Shakespeare was born. We saw the small desk that Shakespeare sat at when he went to school. One of the things we liked best was the garden behind the house, because we could see there many of the flowers, trees and plants that Shakespeare wrote about in his plays.

After we had visited Shakespeare's birthplace, we went to see the church where he was buried.

We had lunch in a very old hotel that was probably there in Shakespeare's time- Every room of the hotel had the name of one of Shakespeare's plays on the door—the "Hamlet" room, the "Romeo and Juliet" room, and so on.

After lunch we walked across the fields to the old cottage, about a mile out of, where Shakespeare spent most of his married life. The cottage is just as it was in Shakespeare's day. We saw the chairs where Shakespeare perhaps sat and thought about ideas for new plays, and we saw the plates from which he probably ate his dinner.

When we got back to our hotel in the evening, we were very tired, but we had enjoyed a wonderful day.

86.Shakespeare was born in ____.

A.1464

B.1564

C.1664

D.1764

87.Stratford where Shakespeare was born is _____.

A.an industrial city in the middle of

B.an interesting farm surrounded by woods and fields

C.a small town in the center of

D.part of the countryside in central England

88.Which of the following is NOT true_____

A.Shakespeare was born in a house in the centre of.

B.Shakespeare was buried in a church in his native town.

C.Shakespeare was buried in Wesminsier Abbey.

D.Inthere is a very old hotel which existed probably in Shakespeare's time.

89.After Shakespeare got married, _____.

A.he stayed home and wrote his plays

B.he lived in the centre of

C.he began to write plays

D.he spent most of his married life in an old cottage

90.A more suitable little for the above passage is ____.

A.Shakespeare and His Birthplace

B.A Visit lo

C.A Day in Stratford

D.A Famous Town

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第7题

Although most people return from package holidays reasonably satisfied, this is not always

the 【C1】______ Take for Instance, the nightmare experience of a Frenchman who went on a 【C2】______ to Columbia, The hotel in the small Caribbean port was overbooked, The holiday maker was 【C3】______ round the streets, looking for A 【C4】______ and breakfast place, when he was arrested for vacancy, He was 【C5】______ ,whore ho told the magistrate that it was the hotel's 【C6】______ , The magistrate was the hotel-owner's brother, and he charged the tourist 【C7】______ making false accusations and sent him to prison for eight day, By the time of his 【C8】______ , his return flight had lets, Ho had insufficient funds to buy a return ticket, 【C9】______ he went to the Pat Office to send a telegram to hi, home in Montpellier, asking for money, He was 【C10】______ before he could, end it, This time he was charged with illegal 【C11】______ , It was explained that, having missed his return 【C12】______ , he could no longer be classified as a tourist, Ho now needed a work 【C13】______ ,be didn't have one, He was fined $ 500 for this 【C14】______ , and a further $ 500 when he again blamed the hotel for overbooking His 【C15】______ was confiscated because he couldn't pay the tines, He hitch-hiked to Bogota 【C16】______ the consulate tingly arranged to send him home.

All things 【C17】______ , I would prefer to plan my holiday independently, 【C18】______ my view, it's order to "do it yourself!", And the advantages of planning your holiday yourself are 【C19】______ . If it is well-planned, an in dependent holiday san usually be good 【C20】______ for money.

【C1】

A．occurrence

B．situation

C．state

D．case

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第8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9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10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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