第八节酒店投入资本及其核算（Eighth hotels invested capital and its accounting）.doc

第八节酒店投入资本及其核算（Eighth hotels invested capital and its accounting） Eighth hotels invested capital and its accounting First, the concept of Hotel Capital Investment 1., the hotel invested capital is the hotel investors actually put into the hotel activities of all kinds of property and materials. The investment capital of hotel and catering industry is the principal part of the owners rights and interests. It is also one of the basic conditions for the establishment of the hotel. It is also the necessary funds for the normal operation of the hotel, and it is the financial guarantee to bear the responsibility of the people. In new hotels, the direct use of the new accounting system, the confusion of hotel investment is not easy, but for the majority of the existing hotel, because there exists not clear property rights, so we should pay more attention to the understanding of the capital hotel. We will distinguish between capital and liabilities, capital reserves, surplus reserves and undistributed profits, and we can successfully complete the transition between the old and new accounting systems by referring to each other. The investment capital of the hotel is also different from the hotel in terms of organization and form. 2., many hotels are unaware that the invested capital and the registered capital are two different concepts. The two should not be confused, and the corresponding concepts should be used on different occasions. The registered capital of hotels and restaurants refers to the amount of capital registered when the hotel is registered with the administrative authorities for Industry and commerce. In addition to the provisions of the state only (such as joint-stock hotels), the hotels registered capital should be consistent with the hotels real capital, the use of paid in capital account. The registered capital of the hotel and restaurant industry can be confirmed when the relevant legal capital injection documents are submitted to the Administration for I