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What is this report mainly about?A．Phone inquires about hotel bookings for the 2008 Olympic Games.B．Beijing Hotel is one of the most top hotels in the capital.C．Beijing will host the 2008 Olympic Games.D．Visitors from all over the world will come to China

题目

What is this report mainly about?

A．Phone inquires about hotel bookings for the 2008 Olympic Games.

B．Beijing Hotel is one of the most top hotels in the capital.

C．Beijing will host the 2008 Olympic Games.

D．Visitors from all over the world will come to China for the games.

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相似问题和答案

第1题：

3 The Global Hotel Group (GHG) operates hotels in most of the developed countries throughout the world. The directors

of GHG are committed to a policy of achieving ‘growth’ in terms of geographical coverage and are now considering

building and operating another hotel in Tomorrowland. Tomorrowland is a developing country which is situated 3,000

kilometres from the country in which GHG’s nearest hotel is located.

The managing director of GHG recently attended a seminar on ‘the use of strategic and economic information in

planning organisational performance’.

He has called a board meeting to discuss the strategic and economic factors which should be considered before a

decision is made to build the hotel in Tomorrowland.

Required:

(a) Discuss the strategic and economic factors which should be considered before a decision is made to build

the hotel. (14 marks)


正确答案：
(a) Of vital importance is the need for reliable information on which to base the decision regarding the potential investment within
Tomorrowland, since the lack of such information will only serve to increase the risk profile of GHG.
The strategic factors that ought to be considered prior to a decision being made to build and operate a hotel in Tomorrowland
are as follows:
The competition
The key notion here is that of the position of GHG relative to its competitors who may have a presence or intend to have a
presence in Tomorrowland. The strategic management accounting system should be capable of coping with changes that can
and will inevitably occur in a dynamic business environment. Hence it is crucial that changes such as, the emergence of a
new competitor, are detected and reflected within strategic plans at the earliest opportunity.
The government
The attitude of the government of Tomorrowland towards foreign organisations requires careful consideration as inevitably the
government will be the country’s largest supplier, employer, customer and investor. The directors need to recognise that the
political environment of Tomorrowland could change dramatically with a change in the national government.
Planning and control of operations within Tomorrowland
Planning and control of operations within Tomorrowland will inevitably be more difficult as GHG might not possess sufficient
knowledge of the business environment within Tomorrowland. Indeed their nearest hotel is at least 3,000 kilometres away.
It is vital the GHG gain such knowledge prior to commencing operations within Tomorrowland in order to avoid undue risks.
The sociological–cultural constraints
While it is generally recognised that there is a growing acceptability of international brands this might not be the case with
regard to Tomorrowland. The attitude towards work, managers (especially foreign nationals) and capitalist organisations could
severely impact on the degree of success achieved within Tomorrowland. In this respect it is vital that consideration is given
to recognition of the relationships in economic life including demand, price, wages, training, and rates of labour turnover and
absenteeism.
Resource utilisation
A primary consideration relates to whether or not to use local labour in the construction of the hotel. The perceived
‘remoteness’ of Tomorrowland might make it an unattractive proposition for current employees of GHG, thereby presenting the
directors of GHG with a significant problem.
Communication
Consideration needs to be given to the communication problems that arise between different countries and in this respect
Tomorrowland is probably no exception. Language barriers will inevitably exist and this needs to be addressed at the earliest
opportunity to minimise any risks to GHG.
The economic factors that ought to be considered prior to a decision being made to build and operate a hotel in Tomorrowland
are as follows:
Resource availability
The hotel should be designed having given due consideration to the prevailing climatic conditions within Tomorrowland which
might necessitate the use of specific types of building materials. It might well be the case that such building materials are not
available locally, or are in such scarce supply in which case local supply would prove to be uneconomic.
Another consideration relates to local labour being available and reliable in terms of its quality.
Currency stability/restrictions
The stability of the currency within Tomorrowland assumes critical significance because profit repatriation is problematic in
situations where those profits are made in an unstable currency or one that is likely to depreciate against the home currency,
thereby precipitating sizeable losses on exchange. Any currency restrictions need to be given careful consideration. For
example, it might be the case that hotel guests would be prohibited from paying accommodation bills in a foreign currency
which would be problematic if the local currency was weak.
Legislation
All local and International legislation should be given careful consideration. It might be the case that local legislation via
various licences or legal requirements favour local hotels.
Demand
The potential demand within Tomorrowland will be linked to the local economy. It is a developing economy and this may
bode well for GHG. However, again the need for reliable information about the size of the market, the extent of competition,
likely future trends etc is of fundamental importance.
Financing
An important decision lies in the availability and associated costs of financing in Tomorrowland which might not have mature
enough capital markets due to its developmental state. Hence GHG might need to finance using alternative currencies.
Note: Other relevant comments would be acceptable.

第2题：

( ) Chinese people are proud to host the 2008 Olympic Games in Beijing.

A、Us

B、We

C、These

D、Our


参考答案：D

第3题：

Beijing's top hotels are fielding scores of calls from foreigners and Chinese people eager to book rooms during the 2008 Olympic Games in the Chinese capital. The luxurious and recently-renovated Beijing Hotel said it had received nearly 100 telephone inquiries from people wanting to book rooms during the Games since Beijing won its bid to host the event. "Out of these people, foreigners make up 30 to 40 per cent, including people calling from the United States and Europe," a hotel sales manager surnamed Song said.

Minutes before the decision by the International Olympic Committee (IOC) was announced in Moscow, the hotel had already received 50 to 60 such phone calls from would be game-goers gambling on the result. Domestic callers have mainly come from the southern provinces of Guangdong and Fujian. Song said the hotel was not taking reservations, but only noting down names of callers, because seven years was too far in advance. The hotel also may be used by the IOC and would then need to set aside rooms for IOC members, he said.

Beijing will have more than 800 hotels with star ratings before the Olympic Games in 2008. The city currently has 20 five-star hotels, 34 four-star hotels and 338 other hotels with lower ratings. About 70 hotels will be designated to accommodate athletes and Olympic officials during the Games.

In the first paragraph, which of the following is the most possible reason for many people to book rooms in top hotels in Beijing?

A．The 2008 Olympic Games will be hold there.

B．More foreigners want to come to China.

C．People from the United States and Europe are eager to visit China.

D．Those hotels can offer good service.


正确答案：A
解析：本题的依据句是文章的第一个句子“Beijing's top hotels are fielding scores of calls from foreigners and Chinese people eager to book rooms during the 2008 Olympic Games in the Chinese capital.”其他个别选项尽管涉及了第一段的内容，但都是类似于举例说明的细节信息，与本题的问题没有必然的因果关系。

第4题：

40 years ago the idea of disabled people doing sport was never heard of. But when the annual games for the disabled were started at Stoke Mandeville, England in 1948 by Sir Ludwig Guttmann, the situation began to change.
Sir Ludwig Guttmann, who had been driven to England in 1939 from Nazi Germany, had
been asked by the British government to set up an injuries center at Stoke Mandeville Hospital near London. His ideas about treating injuries included sport for the disabled.
In the first games just two teams of injured soldiers took part. The next year, 1949, five teams took part. From those beginnings, things have developed fast. Teams now come from abroad to Stoke Mandeville every year. In 1960 the first Olympics for the Disabled were held in Rome, in the same place as the normal Olympic Games. Now, every four years the Olympic Games for the Disabled are held, if possible, in the same place as the normal Olympic Games, although they are organized separately. In other years Games for the Disabled are still held at Stoke Mandeville. In the 1984 wheelchair Olympic Games, 1064 wheelchair athletes from about 40 countries took part.
Unfortunately, they were held at Stoke Mandeville and not in Los Angeles, along with the other Olympics.
TheGameshavebeenagreatsuccessinpromotinginternationalfriendshipandunderstanding, and in proving that being disabled does not mean you can't enjoy sport. One small source of disappointment for those who organize and take part in the games, however, has been the unwillingness of the International Olympic Committee to include disabled events at Olympic Games for the able-bodied. Perhaps a few more years are still needed to convince those fortunate enough not to be disabled that their disabled fellow athletes should not be excluded.
From the passage, we may conclude that the writer is __________ .

A.one of the organizers of the game for the disabled
B.a disabled person who once took part in the games
C.against holding the games for the disabled
D.in favor of holding the games for the disabled

答案：D
解析：
最后一段第一句提到了残疾人运动会发挥的巨大作用，可见作者对此是支持的。故选D。 Passage 2

第5题：

The ancient Olympic Games were part of a religious festival in honour of the Greek god Zeus, the father of all Greek gods and goddesses.The festival and games were held in Olympia, a religious sanctuary.The athletes came to Olympia from all parts of the Greek world, from as far as Spain in the west and Turkey in the east.The ancient Olympic Games began in the yea 776 BC when Koroibos, a cook from the city of Elis, won a 200-metre-long race.They took place for a period of 617 years until the last games were held in AD 393

In the ancient games, athletes received prizes worth large amounts of money.In fact the word athlete is an ancient Greek word, meaning one who competes for a prize.Although women did not compete in the games, there was a separate festival held at the same time in honour of Hera, wife of Zeus At this festival unmarried girls competed in foot races.

The marathon was not an event of the ancient Olympic Games.The marathon is a modern event that was first introduced in the Olympic Games in 1896.It was named after a village called Marathon where the Persians were defeated by a small Greek army The news of the victory was brought to Athens by soldier, who ran the 26 miles from the village of Marathon to the capital 26 miles was therefore adopted as the distance of the modern marathon race

The Olympic flag was introduced in 1908 and carries the symbol of five linked rings.Which represent the five continents-Africa, America, Asia, Australasia and Europe.The Olympic flame was first carried in the 1932 Olympic Games in Los Angeles.There was no torch relay in the ancient Olympic Games.The first torch relay in the modern OlympIc Games was staged in Berlin in 1936.(判断正误)

26.The ancient Greeks held the first Olympic Games in 617 BC.()

27.The ancient Greeks held the Olympic Games for 393 years.()

28.They did not allow women to compete in the an cient Olympic Games.()

29.They first used the Olympic flag in 1908.()

30.The torch relay was first used in the ancient Olympics.()


参考答案：FFTTF

第6题：

From what I heard about their hotel and the terrible weather, they ( ) their holiday at all.

A、would have enjoyed

B、shouldn't have enjoyed

C、needn't have enjoyed

D、can’t have enjoyed


参考答案：D

第7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.

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


参考答案：26、A 27、C 28、C 29、B 30、B


第8题：

(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.


正确答案：
(b) Property is sometimes sold with a degree of continuing involvement by the seller so that the risks and rewards of ownership
have not been transferred. The nature and extent of the buyer’s involvement will determine how the transaction is accounted
for. The substance of the transaction is determined by looking at the transaction as a whole and IAS18 ‘Revenue’ requires
this by stating that where two or more transactions are linked, they should be treated as a single transaction in order to
understand the commercial effect (IAS18 paragraph 13). In the case of the sale of the hotel, theme park and casino, Norman
should not recognise a sale as the company continues to enjoy substantially all of the risks and rewards of the businesses,
and still operates and manages them. Additionally the residual interest in the business reverts back to Norman. Also Norman
has guaranteed the income level for the purchaser as the minimum payment to Conquest will be $15 million a year. The
transaction is in substance a financing arrangement and the proceeds should be treated as a loan and the payment of profits
as interest.
The principles of IAS18 and IFRIC13 ‘Customer Loyalty Programmes’ require that revenue in respect of each separate
component of a transaction is measured at its fair value. Where vouchers are issued as part of a sales transaction and are
redeemable against future purchases, revenue should be reported at the amount of the consideration received/receivable less
the voucher’s fair value. In substance, the customer is purchasing both goods or services and a voucher. The fair value of the
voucher is determined by reference to the value to the holder and not the cost to the issuer. Factors to be taken into account
when estimating the fair value, would be the discount the customer obtains, the percentage of vouchers that would be
redeemed, and the time value of money. As only one in five vouchers are redeemed, then effectively the hotel has sold goods
worth ($300 + $4) million, i.e. $304 million for a consideration of $300 million. Thus allocating the discount between the
two elements would mean that (300 ÷ 304 x $300m) i.e. $296·1 million will be allocated to the room sales and the balance
of $3·9 million to the vouchers. The deferred portion of the proceeds is only recognised when the obligations are fulfilled.
The recognition of government grants is covered by IAS20 ‘Accounting for government grants and disclosure of government
assistance’. The accruals concept is used by the standard to match the grant received with the related costs. The relationship
between the grant and the related expenditure is the key to establishing the accounting treatment. Grants should not be
recognised until there is reasonable assurance that the company can comply with the conditions relating to their receipt and
the grant will be received. Provision should be made if it appears that the grant may have to be repaid.
There may be difficulties of matching costs and revenues when the terms of the grant do not specify precisely the expense
towards which the grant contributes. In this case the grant appears to relate to both the building of hotels and the creation of
employment. However, if the grant was related to revenue expenditure, then the terms would have been related to payroll or
a fixed amount per job created. Hence it would appear that the grant is capital based and should be matched against the
depreciation of the hotels by using a deferred income approach or deducting the grant from the carrying value of the asset
(IAS20). Additionally the grant is only to be repaid if the cost of the hotel is less than $500 million which itself would seem
to indicate that the grant is capital based. If the company feels that the cost will not reach $500 million, a provision should
be made for the estimated liability if the grant has been recognised.

第9题：

In China, you will find the following Multinational Hotel Groups as ( ).

A. America's Cendant Corp.

B. America's Marriott International

C. France's Accor Hotel Group

D. America's Hilton Hotels Corp.


正确答案：ABCD

第10题：

__________ the 2008 Olympic Games will be held in Beijing is quite clear to the people all over the world.

A.That
B.Whether
C.What
D.If

答案：A
解析：
“That”引导主语从句，不可省略。

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