The hotel management trains all its staff members to deal with guest inquiries ______.A.co
The hotel management trains all its staff members to deal with guest inquiries ______.
A.courtesy
B.courteous
C.courteously
D.more courteous
The hotel management trains all its staff members to deal with guest inquiries ______.
A.courtesy
B.courteous
C.courteously
D.more courteous
第1题
A) were not played
B) not to play
C) not be played
D) did not play
第2题
M: Only the one last year, none since then.
What does the man mean?
A.He has a friend who majored in hotel management.
B.He hasn't taken more than one hotel management course.
C.He's been learning a lot this year, too.
D.He couldn't make any sense out of this course.
第3题
Mott's thoughts are echoed in the brochures of universities and colleges around the world which offer programs in hotel management. IMHI: Institute de Management hotelier International in France, whose graduate programs are administered by two prestigious institutions—Cornell University and Group ESSEC—concurs, "The hospitality industry continues to internationalize its market and its development. "
"By the year 2000, business forecasts predict that the hospitality industry will be the largest business in the world. This tremendous growth will offer the properly trained management candidate an unlimited opportunity for success," writes the Hotel Consult SHCC Colleges, which has schools in Switzerland, the United States and Australia.
Hotel management provides a practical, interdisciplinary education. Students who have been well educated in hotel management, whatever the area of concentration, can market their skills universally. Dr. Roy Wood, department head of the Scottish Hotel School at the University of Strathclyde in Scotland—one of the United Kingdom's premier hotel management programs—emphasizes that, "graduates from hospitality programs are very attractive to other industries. "
Most hotel management curriculums offer a range of major area courses, including food and beverage management, culinary theory and practice, hotel development and planning, restaurant management and hotel operations. As with most business schools, the majority of the course-work will be fulfilled in required courses for management, accounting, marketing and economics. Additionally, students may take elective courses in chemistry, environmental science, information technology, psychology, sociology, writing and languages.
Courses vary by length, credentials earned, focus and language of instruction. Many European undergraduate programs last from 24 to 30 months and award a diploma upon graduation. IHTTI in Neuchatel, Switzerland offers a three-year degree program in conjunction with the University of Bournemouth. University courses take three or four years to complete, usually earning the student a Bsc. Graduate schools require a one-to-two-year commitment.
Hotel management programs are widely available in Europe and North America, yet virtually non-existent elsewhere. For this reason, these programs attract a culturally diverse student body. In some cases, 95% of the students are foreign born. At HOSTA, in Switzerland, the students are expatriates from 40 nations.
While English and French are the most common languages on campus, as well as within the hospitality industry, students are encouraged to learn several languages to enhance their careers.
"Each (educational host) country has its strengths," explains Roy Wood, "For example, Switzerland is recognized for producing graduates who are strong in food, beverage and accommodation management and the United States is known for its expertise in operations. "
Switzerland has long been regarded as the traditional seat of the hospitality industry. No list of preeminent hotel schools would omit the Ecole Hoteliere de Lausanne which began as a school for children whose families were in the hotel business. It would also include: Center International; the Swiss Hotel Association Hotel Management School, " Les Roches "; the SCHHs Institute Hotelier "Cesar" Ri
第4题
Who is offering the events?
A.The Barbados Hotel
B.The Greater Portsmouth Chamber of Commerce
C.The Portsmouth Management Institution
D.The Traverse City Conference Center
第5题
Why did the man spend a lot of time at the hotel?
A.The management seminar was held there.
B.His boss didn't like going out.
C.The weather conditions prevented him from going out.
D.He couldn't spare much time for sightseeing.
第6题
A.special gratuities given to the management personnel
B.gratuities for hotel hourly personnel
C.blanket service charges
D.service charges for group functions and banquets
第7题
Littleton News Update
The rate of unemployment in Littleton, a small town in the south west of England, has reached a record high this week. According to Helen Santer of Littleton Business Association, there are currently over 4,000 people registered as unemployed. This represents almost a quarter of the town's working population and is an increase of 5% compared to the previous year.
The main reason for this rise was the closure of the last remaining factory in the town, LKS. The company, which manufactured a number of parts for use in the computer industry, finally closed its doors in August, leaving over 150 people without work. Another major employer in Littleton, the Victoria Hotel, was recently bought by the well-known hotel chain Mount Clark, which fought off an attempted takeover by the health club operators Health Check.
Although staff had feared that they would lose their jobs in the resulting reorganisation, hardly any 'employees have in fact been made redundant. The company's management has recently announced ambitious plans for the improvement of the building's guestrooms.
More people are without work in Littleton than ever before.
A.Right
B.Wrong
C.Doesn't say
第8题
? Read this part of a fax from Ms Sophia Lin, the conference organizer.
We have pleasure in inviting you to our annual conference to be held at the Hilton Hotel here in Los Angeles, from 10 to 15 October, 2001.
We enclose derails of the conference, accommodation arrangements and a provisional program.
Last year you gave a very interesting presentation on the subject of "Major Principles of Financial Management". We would be very grateful if you would consider giving us an update on this.
Please confirm your participation at your earliest convenience.
? Write a fax to Ms Sophia Lin:
? referring to the invitation
? confirming your participation
? requesting more information about the program
? apologizing and giving reason for not being able to give another presentation.
? Write 60-80 words.
? Write on your Answer Sheet.
第9题
For those of you travelling from abroad I should also point out that the Society is not in a position to help with any charges for excess baggage. The standard allowance as you know is twenty kilos and if you have bought books, gifts or whatever to take home with you, any additional costs are your responsibility.
You will be pleased to learn that the fees for the Industrial Relations course have stayed the same as last year-so that's. Unfortunately, though, the fees for the Management Today course have not yet been finalized; they will vary from last year but you might like to know that they will be approximately somewhere in the region of £500. I'm sure it won't have escaped your attention that we failed to print the length of each course. The Industrial Relations course is a twelve-week course as is Management Today-both three months as usual.
The two charges listed under the Training Officers' course apply to members of the Society and these who axe eligible for awards or scholarships. The lower figure applies to overseas applicants who would be anable to attend our courses without these grants as it's important that we continue to attract participants from abroad.
And finally, the Training Officers' course lasts only ten weeks this year as it has been reduced in response to last year's suggestions for a slightly shorter courser
Thank you, I do hope that...
?You will hear the chairperson of the Technological Society making an announcement at the end of a meeting.
?As you listen, fill in the information for question 1 - 12, complete the notes using up to three words or a number.
?After you have listened once, replay the recording.
The Technological Society
International Department
Course dates, fees and other expenses
Location: 1______ Brimston Square
Fee includes: 2 ______
Extra costs: 3 ______
4 ______
Overseas participants many incur extra costs
For 5. ______
Industrial 6. ______course Management Today Course
Cost: 7. ______Cost: 8. ______
Length of courses: 9. ______
10. ______Officer's course
Cost: £1,160 for Society members
£ 860 for 11. ______
Length of course 12. ______
第10题
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)