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[主观题]

The first hotels were very different from today's hotels. They were small inns built along

the road. Later, as people began to travel by train, hotels were built in the centers of large cities. Usually located near railroad stations, these hotels were many stories tall and had hundreds of rooms.

Although trains were a popular means of travel for some time, automobiles slowly began to take their place. Automobile travel caused problems for city hotels, which did not have enough parking space for so many cars.

People who traveled by automobile needed a different kind of hotel. They needed places to stay that were near highways and had room to park. Motorists did not like to drive in heavy city traffic to reach a hotel. The answer to the motorists' problems came when a new kind of hotel was built. These new buildings were called motels, a word made from the first part of MOTORIST and the last part of HOTELS.

Motels were much smaller than hotels. Built on ground level, often in separate units, they were more convenient for people traveling. The separate units also made them quieter than hotels, best of all, there was more than enough room for cars to park. ,

Now, many big hotels in the cities are being torn down. They can no longer make enough money to stay in business. In their place, many small motels have been built on the outskirts(近郊) of cities. Motels have become a big business in the United States.

The first hotels were built______.

A.with hundreds of rooms

B.around the city centers

C.near railway stations

D.quite close to roads.

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更多“The first hotels were very different from today's hotels. They were small inns built along”相关的问题

第1题

A small percentage of the grain ______ ruined by the prolonged rain. A. was B. wer

A small percentage of the grain ______ ruined by the prolonged rain.

A. was

B. were

C. is

D. are

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第2题

According to the passage, a pair of pandas is to be sent to the USA after______.A.they wer

According to the passage, a pair of pandas is to be sent to the USA after______.

A.they were born in the city of Chengdu

B.they were caught in Sichuan Province

C.the USA paid $ 4 million to China

D.three year's discussion of the two cities

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第3题

By the end of next year, they ______three modem hotels there.A.will buildB.will be buildin

By the end of next year, they ______three modem hotels there.

A.will build

B.will be building

C.will have been built

D.will have built

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第4题

Hotels gradually became less popular because they usually did not have ______.A.large enou

Hotels gradually became less popular because they usually did not have ______.

A.large enough rooms for big families

B.places for cars to park in

C.sufficient ground rooms

D.quiet and convenient units

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第5题

One way of categorizing hotels is by how many services they offer. The more services,
点击查看答案

第6题

The reason why many big hotels are being torn down is that______.A.more and more travelers

The reason why many big hotels are being torn down is that______.

A.more and more travelers choose to stay in motels

B.people want to spend their time in a more quiet place

C.it costs too much money for people to stay in a hotel

D.cities have become short of land for building large hotels

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第7题

The main idea of the passage is__________ .A.tourism burdens the local people with many pr

The main idea of the passage is__________ .

A.tourism burdens the local people with many problems

B.tourism needs a proper planning

C.tourism must be supposed by buildings and hotels

D.tourism can provide people more jobs

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第8题

They decided to stay in Skye______.A.because they knew it was a lovely placeB.because they

They decided to stay in Skye______.

A.because they knew it was a lovely place

B.because they knew of the nice hotels there

C.in spite of a great feeling of stillness

D.even though they did not expect to like the place very much

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第9题

2 Ramon Silva is a Spanish property developer, who has made a considerable fortune from th
e increasing numbers of

Europeans looking to buy new homes and apartments in the coastal regions of Mediterranean Spain. His frequent

contact with property buyers has made him aware of their need for low cost hotel accommodation during the lengthy

period between finding a property to buy and when they actually move into their new home. These would-be property

owners are looking for inexpensive hotels in the same locations as tourists looking for cheap holiday accommodation.

Closer investigation of the market for inexpensive or budget hotel accommodation has convinced Ramon of the

opportunity to offer something really different to his potential customers. He has the advantage of having no

preconceived idea of what his chain of hotels might look like. The overall picture for the budget hotel industry is not

encouraging with the industry suffering from low growth and consequent overcapacity. There are two distinct market

segments in the budget hotel industry; firstly, no-star and one-star hotels, whose average price per room is between

30 and 45 euros. Customers are simply attracted by the low price. The second segment is the service provided by

two-star hotels with an average price of 100 euros a night. These more expensive hotels attract customers by offering

a better sleeping environment than the no-star and one-star hotels. Customers therefore have to choose between low

prices and getting a poor night’s sleep owing to noise and inferior beds or paying more for an untroubled night’s sleep.

Ramon quickly deduced that a hotel chain that can offer a better price/quality combination could be a winner.

The two-star hotels typically offer a full range of services including restaurants, bars and lounges, all of which are

costly to operate. The low price budget hotels offer simple overnight accommodation with cheaply furnished rooms

and staffed by part-time receptionists. Ramon is convinced that considerable cost savings are available through better

room design, construction and furniture and a more effective use of hotel staff. He feels that through offering hotel

franchises under the ‘La Familia Amable’ (‘The Friendly Family’) group name, he could recruit husband and wife teams

to own and operate them. The couples, with suitable training, could offer most of the services provided in a two-star

hotel, and create a friendly, family atmosphere – hence the company name. He is sure he can offer the customer twostar

hotel value at budget prices. He is confident that the value-for-money option he offers would need little marketing

promotion to launch it and achieve rapid growth.

Required:

(a) Provide Ramon with a brief report, using strategic models where appropriate, showing where his proposed

hotel service can add value to the customer’s experience. (12 marks)

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第10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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