explanations Questions and Answers
100% Pass
Which of the following financial terms represents current liabilities?
A. Accrued expenses, depreciation
B. Depreciation, retained earnings
C. Retained earnings, accounts payable
D. Accounts payable, accrued expenses - ✔✔D. Accounts payable, accrued expenses
A balance sheet provides a statement of an organization's assets (ie, current, fixed),
liabilities (ie, current, long term), and owner's equity at a given time. Current liabilities
(ie, accounts payable, accrued expenses, current mortgage payable) are debts that must
be paid within 12 months. Depreciation is a fixed asset. Retained earnings are owner's
equity.
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,The FDA, Food Safety and Inspection Service, and CDC jointly publish this reference
document for regulatory agencies responsible for overseeing food safety in retail
outlets:
A. Food Code
B. Food Law
C. FoodNet
D. Food Regulations - ✔✔A. Food Code
Every four years, these regulatory agencies release the Food Code.
Anthocyanin in turnips may change to a blue-black or red-brown color if heated
excessively in which type of pan?
A. Cast iron
B. Stainless steel
C. Porcelain
D. Aluminum - ✔✔A. Cast iron
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,Anthocyanin is a water-soluble red to blue pigment. Metals such as cast iron, tin, and
sometimes aluminum will turn the anthocyanin pigment to various shades of blue.
Therefore, use stainless steel or heat-safe glass for cooking anthocyanin vegetables and
fruits and store them in stainless steel or glass containers.
What are the estimated kilocalorie needs of a 4-month-old infant who weighs 14
pounds?
A. 509
B. 623
C. 687
D. 724 - ✔✔C. 687
Energy needs are calculated as 108 kcal/kg for infants 6 months of age and younger.
For a 14 pound (6.36 kg) infant, 687 kcal is the estimated caloric requirement.
When cooking fish, it should reach an internal temperature of:
A. 135°F for 15 seconds.
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, B. 145°F for 15 seconds.
C. 155°F for 15 seconds.
D. 165°F for 15 seconds. - ✔✔B. 145 for 15 seconds
The minimum internal temperature to ensure safety for consuming fish is 145°F.
A foodservice operation has a 1.93 current ratio. This value indicates to creditors that
the foodservice operation most likely will
A. not be able to meet long-term financial obligations.
B. not be able to generate profit in relation to sales.
C. be able to control expenses.
D. be able to pay bills when due. - ✔✔D. Be able to pay bills when due
Current ratio is calculated by dividing current assets by current liabilities. The resulting
number indicates an organization's ability to meet current financial obligations, and
therefore, is a measure of bill-paying ability. Creditors use the current ratio to help
determine if an organization has sufficient assets to repay debts over the next 12
months.
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