统一会计制度（Uniform accounting system）.docVIP

统一会计制度（Uniform accounting system） What is the internationally accepted hotel industry unified accounting system? -------------------------------------------------------------------------------- Http://guanli.VeryEast.Cn 2006-8-19 9:20:00 Beijing Palace Hotel Management Consultants When it comes to modern hotel industry accounting system, especially relates to foreign hotel management group hotel management accounting system, it will be referred to the so-called international hotel industry unified accounting system (Unifrom System of Accounts for the Lodging Industry Hotel). What exactly is the hotel industry unified accounting system? What is the difference between the unified accounting system adopted by the international hotel industry and the current hotel accounting system used in our country? To understand these, it is not only beneficial to our modern hotel operators who are closely related to international business. The emergence of the unified accounting system in the hotel industry In early 1926, the Hotel Association of New York, the United States organized a group of accountants, the teams task is to design and implement a set specifically for the hotel industry financial management system, this system is todays hotel industry unified accounting system predecessor, was called Unifrom System of English Accounts for the Hotel. In 1961, at the request of members, the American Hotel Association and the Motel Association (AHMA) commissioned the United States Institute of Certified Public Accountants (CPA) to develop a unified accounting system for small hotels and motels. Later, in 1979 and 1986, members of the financial management committee of the hotel and Motel Association in the United States revised the system in two ways. In 1996, the Hotel Association of New York, on behalf of the financial management committee of the American Hotel and Motel Association (AHMA) and the international hotel accounting association, revised the hotel unified accounting sys