|
损益类
|
|
|
|
|
|
|
|
|
|
|
|
一、营业收入
|
|
|
|
|
|
|
|
|
|
|
|
（一） 客房营业收入
|
|
|
|
|
|
|
|
|
|
|
|
1、 客房房费收入
|
|
|
|
|
|
|
|
|
|
|
|
① 散客收入
|
|
|
|
|
|
|
|
|
|
|
|
② 会议收入 账务处理不设该5项明细账，
|
|
|
|
|||||||
|
③ 旅行团收入 由日报表月末提供数据填制报表
|
|
|
|
|
||||||
|
④ 长包房收入
|
|
|
|
|
|
|
|
|
|
|
|
⑤ 其他房费收入
|
|
|
|
|
|
|
|
|
|
|
|
2、 商务中心收入
|
|
|
|
|
|
|
|
|
|
|
|
3、 客房服务费收入
|
|
|
|
|
|
|
|
|
|
|
|
4、 客房其他收入（杂项）
|
|
|
|
|
|
|
|
|
|
|
|
5、 制作费收入
|
|
|
|
|
|
|
|
|
|
|
|
6、 客房小酒吧收入
|
|
|
|
|
|
|
|
|
|
|
|
（二）餐饮营业收入
|
|
|
|
|
|
|
|
|
|
|
|
1、 中餐厅食品收入
|
|
|
|
|
|
|
|
|
|
|
|
2、 中餐厅酒水收入
|
|
|
|
|
|
|
|
|
|
|
|
3、 中餐厅烟草收入
|
|
|
|
|
|
|
|
|
|
|
|
4、 中餐厅服务费收入
|
|
|
|
|
|
|
|
|
|
|
|
5、 中餐厅其他收入
|
|
|
|
|
|
|
|
|
|
|
|
6、 会议租金收入
|
|
|
|
|
|
|
|
|
|
|
|
7、 西餐厅食品收入
|
|
|
|
|
|
|
|
|
|
|
|
8、 西餐厅酒水收入
|
|
|
|
|
|
|
|
|
|
|
|
9、 西餐厅烟草收入
|
|
|
|
|
|
|
|
|
|
|
|
10、西餐厅服务费收入
|
|
|
|
|
|
|
|
|
|
|
|
11、西餐厅其他收入
|
|
|
|
|
|
|
|
|
|
|
|
（三）康乐部营业收入
|
|
|
|
|
|
|
|
|
|
|
|
1、咖啡厅营业收入
|
|
|
|
|
|
|
|
|
|
|
|
① 食品收入
|
|
|
|
|
|
|
|
|
|
|
|
② 酒水收入
|
|
|
|
|
|
|
|
|
|
|
|
③ 烟草收入
|
|
|
|
|
|
|
|
|
|
|
|
④ 其他收入
|
|
|
|
|
|
|
|
|
|
|
|
2、茶艺居收入
|
|
|
|
|
|
|
|
|
|
|
|
① 包厢收入
|
|
|
|
|
|
|
|
|
|
|
|
② 茶水收入
|
|
|
|
|
|
|
|
|
|
|
|
③ 烟草收入
|
|
|
|
|
|
|
|
|
|
|
|
④ 其他收入
|
|
|
|
|
|
|
|
|
|
|
|
3、网吧收入
|
|
|
|
|
|
|
|
|
|
|
|
4、台球收入
|
|
|
|
|
|
|
|
|
|
|
|
5、商场收入
|
|
|
|
|
|
|
|
|
|
|
|
（四）物业营业收入
|
|
|
|
|
|
|
|
|
|
|
|
1、物业费收入
|
|
|
|
|
|
|
|
|
|
|
|
2、物业租金收入
|
|
|
|
|
|
|
|
|
|
|
|
3、杂项收入
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
二、营业成本
|
|
|
|
|
|
|
|
|
|
|
|
（一）客房营业成本
|
|
|
|
|
|
|
|
|
|
|
|
1、客房酒吧成本
|
|
|
|
|
|
|
|
|
|
|
|
（二）餐饮营业成本
|
|
|
|
|
|
|
|
|
|
|
|
1、中餐食品成本
|
|
|
|
|
|
|
|
|
|
|
|
2、中餐酒水成本
|
|
|
|
|
|
|
|
|
|
|
|
3、中餐烟草成本
|
|
|
|
|
|
|
|
|
|
|
|
4、西餐食品成本
|
|
|
|
|
|
|
|
|
|
|
|
5、西餐酒水成本
|
|
|
|
|
|
|
|
|
|
|
|
6、西餐烟草成本
|
|
|
|
|
|
|
|
|
|
|
|
（三）康乐营业成本
|
|
|
|
|
|
|
|
|
|
|
|
1、 咖啡厅食品成本
|
|
|
|
|
|
|
|
|
|
|
|
2、 咖啡厅酒水成本
|
|
|
|
|
|
|
|
|
|
|
|
3、 咖啡厅烟草成本
|
|
|
|
|
|
|
|
|
|
|
|
4、 咖啡厅其他成本
|
|
|
|
|
|
|
|
|
|
|
|
5、 茶艺居酒水成本
|
|
|
|
|
|
|
|
|
|
|
|
6、茶艺居烟草成本
|
|
|
|
|
|
|
|
|
|
|
|
7、 茶艺居其他成本
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
三、营业税金及附加
|
|
|
|
|
|
|
|
|
|
|
|
客房营业税金
|
|
|
|
|
|
|
|
|
|
|
|
餐饮营业税金
|
|
|
|
|
|
|
|
|
|
|
|
康乐营业税金
|
|
|
|
|
|
|
|
|
|
|
|
物业营业税金
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
四、营业费用
|
|
|
|
|
|
|
|
|
|
|
|
薪金工资——工资、津贴、奖金
|
|
|
|
|
|
|
|
|
|
|
|
职工福利——社保
|
|
|
|
|
|
|
|
|
|
|
|
职工副食——员工餐
|
|
|
|
|
|
|
|
|
|
|
|
邮电及电讯
|
|
|
|
|
|
|
|
|
|
|
|
交通费——市内交通费
|
|
|
|
|
|
|
|
|
|
|
|
差旅费
|
|
|
|
|
|
|
|
|
|
|
|
工服洗涤费
|
|
|
|
|
|
|
|
|
|
|
|
棉织品洗涤费
|
|
|
|
|
|
|
|
|
|
|
|
办公费——纸张、文具、墨盒
|
|
|
|
|
|
|
|
|
|
|
|
客用品消耗——客房客人一次性用品
|
|
|
|
|
|
|
|
|
|
|
|
鲜花租摆——客房为客人免费提供的鲜花费用
|
|
|
|
|
|
|
|
|
|
|
|
订房佣金
|
|
|
|
|
|
|
|
|
|
|
|
棉织品摊销
|
|
|
|
|
|
|
|
|
|
|
|
制服摊销
|
|
|
|
|
|
|
|
|
|
|
|
玻瓷银不锈钢摊销
|
|
|
|
|
|
|
|
|
|
|
|
低值易耗品摊销
|
|
|
|
|
|
|
|
|
|
|
|
杀虫灭鼠费用
|
|
|
|
|
|
|
|
|
|
|
|
水费（餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
电费（餐饮）
温泉费（餐饮） 按比例分摊
|
|
|
|
|
|
|
|
|
|
|
|
燃料费（餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
印刷品 按领用部门
|
|
|
|
|
|
|
|
|
|
|
|
提成（客房、餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
其他
|
|
|
|
|
|
|
|
|
|
|
|
服务用品（餐饮、康乐） 如牙签、餐巾纸、打包盒等
|
|
|
|
|
|
|
|
|
|
|
|
音乐及娱乐（餐饮、康乐）
|
|
|
|
|
|
|
|
|
|
|
|
餐厨具摊销（餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
餐牌酒牌（餐饮、康乐）——会议、婚宴指示牌等
|
|
|
|
|
|
|
|
|
|
|
|
业务推广费（餐饮）——销售推广时实际各项费用，如：展台费、婚寿宴用花、公关用品
|
|
|
||||||||
|
折旧（餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
维修费（餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
汽车费用（餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
应酬费（餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
清洁用品——卫生小用具、清洁剂、洗涤剂、擦铜膏等
|
|
|
|
|
|
|
|
|
|
|
|
劳务费：指临时用工（餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
厅堂装饰费：酒店统一活动大堂装饰（由销售部分解，餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
宣传册费：宣传酒店形象，介绍服务项目的小册子等（餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
劳动保护费：劳保用品、高温费等
|
|
|
|
|
|
|
|
|
|
|
|
排污费（餐饮）
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
五、管理费用
|
|
|
|
|
|
|
|
|
|
|
|
薪金工资——工资、津贴、奖金
|
|
|
|
|
|
|
|
|
|
|
|
职工福利——社保
|
|
|
|
|
|
|
|
|
|
|
|
职工副食——员工餐
|
|
|
|
|
|
|
|
|
|
|
|
办公费——纸张、文具、墨盒
|
|
|
|
|
|
|
|
|
|
|
|
邮电及电讯
|
|
|
|
|
|
|
|
|
|
|
|
制服摊销
|
|
|
|
|
|
|
|
|
|
|
|
工服洗涤费
|
|
|
|
|
|
|
|
|
|
|
|
差旅费
|
|
|
|
|
|
|
|
|
|
|
|
信用卡佣金——账务处理在财务费用科目核算，对外报表在财务费用列出，内部报表在管理费用列出
|
|
|||||||||
|
银行手续费
|
|
|
|
|
|
|
|
|
|
|
|
印花税
|
|
|
|
|
|
|
|
|
|
|
|
低值易耗品摊销
|
|
|
|
|
|
|
|
|
|
|
|
车辆燃油费
|
|
|
|
|
|
|
|
|
|
|
|
工会经费
|
|
|
|
|
|
|
|
|
|
|
|
教育经费
|
|
|
|
|
|
|
|
|
|
|
|
管理公司管理费
|
|
|
|
|
|
|
|
|
|
|
|
停车及交通费——市交费、停车费
|
|
|
|
|
|
|
|
|
|
|
|
印刷品 按领用部门
|
|
|
|
|
|
|
|
|
|
|
|
清洁用品
|
|
|
|
|
|
|
|
|
|
|
|
物料用品
|
|
|
|
|
|
|
|
|
|
|
|
提成
|
|
|
|
|
|
|
|
|
|
|
|
其它
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
六、能源及维修（工程部）
|
|
|
|
|
|
|
|
|
|
|
|
薪金工资
|
|
|
|
|
|
|
|
|
|
|
|
职工福利
|
|
|
|
|
|
|
|
|
|
|
|
职工副食
|
|
|
|
|
|
|
|
|
|
|
|
办公费——纸张、文具、墨盒
|
|
|
|
|
|
|
|
|
|
|
|
邮电及电讯
|
|
|
|
|
|
|
|
|
|
|
|
物料消耗——工程部所需各种维修材料、配件的购进，给耗、分摊、月末假退库，余额为零
|
|
|
||||||||
|
交通费——市内交通费
|
|
|
|
|
|
|
|
|
|
|
|
差旅费
|
|
|
|
|
|
|
|
|
|
|
|
工服洗涤费
|
|
|
|
|
|
|
|
|
|
|
|
制服摊销
|
|
|
|
|
|
|
|
|
|
|
|
空调冷冻设备维修
|
|
|
|
|
|
|
|
|
|
|
|
楼房及建筑物维修
|
|
|
|
|
|
|
|
|
|
|
|
家具摊销
|
|
|
|
|
|
|
|
|
|
|
|
锅炉及水暖维修
|
|
|
|
|
|
|
|
|
|
|
|
电器维修
|
|
|
|
|
|
|
|
|
|
|
|
电视及音响维修
|
|
|
|
|
|
|
|
|
|
|
|
电脑系统维修
|
|
|
|
|
|
|
|
|
|
|
|
通讯设备维修
|
|
|
|
|
|
|
|
|
|
|
|
交通运输设备维修
|
|
|
|
|
|
|
|
|
|
|
|
其他设备维修
|
|
|
|
|
|
|
|
|
|
|
|
收视费
|
|
|
|
|
|
|
|
|
|
|
|
电费
|
|
|
|
|
|
|
|
|
|
|
|
水费
|
|
|
|
|
|
|
|
|
|
|
|
温泉费
|
|
|
|
|
|
|
|
|
|
|
|
燃气费
|
|
|
|
|
|
|
|
|
|
|
|
其他
|
|
|
|
|
|
|
|
|
|
|
|
排污费
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
七、市场推广费（销售部）
|
|
|
|
|
|
|
|
|
|
|
|
薪金工资
|
|
|
|
|
|
|
|
|
|
|
|
职工福利
|
|
|
|
|
|
|
|
|
|
|
|
职工副食
|
|
|
|
|
|
|
|
|
|
|
|
办公费用
|
|
|
|
|
|
|
|
|
|
|
|
邮电及电讯
|
|
|
|
|
|
|
|
|
|
|
|
交通费
|
|
|
|
|
|
|
|
|
|
|
|
差旅费
|
|
|
|
|
|
|
|
|
|
|
|
洗涤费
|
|
|
|
|
|
|
|
|
|
|
|
制服摊销
|
|
|
|
|
|
|
|
|
|
|
|
工服洗涤费
|
|
|
|
|
|
|
|
|
|
|
|
交际宴请
|
|
|
|
|
|
|
|
|
|
|
|
广告费
|
|
|
|
|
|
|
|
|
|
|
|
广告设计费
|
|
|
|
|
|
|
|
|
|
|
|
厅堂装饰费（同上）
|
|
|
|
|
|
|
|
|
|
|
|
公关推广费（同上）
|
|
|
|
|
|
|
|
|
|
|
|
宣传册费（同上）
|
|
|
|
|
|
|
|
|
|
|
|
其他
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
八、非经营费用
|
|
|
|
|
|
|
|
|
|
|
|
折旧
|
|
|
|
|
|
|
|
|
|
|
|
无形资产
|
|
|
|
|
|
|
|
|
|
|
|
开办费摊销
|
|
|
|
|
|
|
|
|
|
|
|
递延资产摊销
|
|
|
|
|
|
|
|
|
|
|
|
固定资产大修理支出
|
|
|
|
|
|
|
|
|
|
|
|
土地使用费
|
|
|
|
|
|
|
|
|
|
|
|
房产税
|
|
|
|
|
|
|
|
|
|
|
|
财产保险费
|
|
|
|
|
|
|
|
|
|
|
|
汇兑损益
|
|
|
|
|
|
|
|
|
|
|
|
会计师及律师费
|
|
|
|
|
|
|
|
|
|
|
|
董事会费
|
|
|
|
|
|
|
|
|
|
|
|
利息——借款利息
|
|
|
|
|
|
|
|
|
|
|
|
其他
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
九、营业外收入
|
|
|
|
|
|
|
|
|
|
|
|
固定资产盘盈
|
|
|
|
|
|
|
|
|
|
|
|
罚款收入
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
十、营业外支出
|
|
|
|
|
|
|
|
|
|
|
|
固定资产盘亏
|
|
|
|
|
|
|
|
|
|
|
|
罚款支出
|
|
|
|
|
|
|
|
|
|
|
|
捐款支出
|
|
|
|
|
|
|
|
|
|
|
|
非常损失
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
十一、财务费用
|
|
|
|
|
|
|
|
|
|
|
|
利息净支出
|
|
|
|
|
|
|
|
|
|
|
|
汇兑损失
|
|
|
|
|
|
|
|
|
|
|
|
金融机构手续费
|
|
|
|
|
|
|
|
|
|
|
|
信用卡手续费
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
十二、投资收益
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
注：固定资产分类
|
|
|
|
|
|
|
|
|
|
|
|
1、房屋建筑物
|
|
|
|
|
|
|
|
|
|
|
|
2、机器设备
|
|
|
|
|
|
|
|
|
|
|
|
3、交通运输设备
|
|
|
|
|
|
|
|
|
|
|
|
4、家具设备
|
|
|
|
|
|
|
|
|
|
|
|
5、文体娱乐设备
|
|
|
|
|
|
|
|
|
|
|
|
6、电器设备
|
|
|
|
|
|
|
|
|
|
|
|
7、其他
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
存货分类
|
|
|
|
|
|
|
|
|
|
|
|
食品类
|
|
|
|
|
|
|
|
|
|
|
|
酒水类
|
|
|
|
|
|
|
|
|
|
|
|
物料用品
|
|
|
|
|
|
|
|
|
|
|
|
1、客用品
|
|
|
|
|
|
|
|
|
|
|
|
2、办公用品
|
|
|
|
|
|
|
|
|
|
|
|
3、印刷品
|
|
|
|
|
|
|
|
|
|
|
|
4、装饰用品
|
|
|
|
|
|
|
|
|
|
|
|
5、玻瓷银器
|
|
|
|
|
|
|
|
|
|
|
|
6、餐厨具
|
|
|
|
|
|
|
|
|
|
|
|
7、清洁用品
|
|
|
|
|
|
|
|
|
|
|
|
8、棉织品
|
|
|
|
|
|
|
|
|
|
|
|
9、工服
|
|
|
|
|
|
|
|
|
|
|
-
- 酒店财务管理 热门阅读
精品课程
本周推荐
厨师
-
过去，人们称厨师是做饭的伙夫，但随着社会的发展，人们对饮食需求的提高，厨…
- 未来餐饮，想学厨师的朋友学什么才能吃香…
- 厨师的酸甜苦辣，不是厨师你不懂！
- 餐饮业“去厨师化”趋势明显，厨师未来在…
- 30名大厨集体跳槽求职的公开信曝光，为什…
- 餐饮是个永远不败的产业，厨师们学什么才…
- 厨师成功开餐馆，离不开这七招！
- 厨师节我在百味楼，我为中国厨师代言
- 从厨20年，想辞职创业做一家专做外卖的店…
- 厨师谈加薪7技巧