1. The Uniform System of Accounts for the Lodging Industry (USAL):

		A. is a basic reference document regarding accounting rules and regulations that can be applied across different industries.
		B. is also used by the restaurant industry.
		C. is normally used at a consolidated company level.
		D. makes easier readers of financial statement to compare between different lodging properties.

2.

Starbucks
Net Income	4,518.0
Number of Outstanding Shares	1,240.6
Stock Price	82.19
Total Debt	22,980.6
Total Revenue	24,719.5

P/E ratio of Starbucks is:

		A. 3.74
		B. 18.20
		C. 19.93
		D. 22.58