酒店等最全的会计财务账务处理方法(The hotel is the most complete accounting, financial, accounting methods).docVIP
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酒店等最全的会计财务账务处理方法(The hotel is the most complete accounting, financial, accounting methods).doc
酒店等最全的会计财务账务处理方法(The hotel is the most complete accounting, financial, accounting methods)
Therefore, the accounting method of service enterprises is adopted.
(3) hotel enterprises of scale have both home-made goods and outsourcing goods. In order to evaluate the management results of home-made and purchased goods separately, and to strengthen the management and accounting of home-made goods, it is necessary to make a separate accounting of home-made and purchased goods.
(4) the settlement of hotel revenue is based on currency and capital. In the accounting function, there are both accounting functions, but also to strengthen the management functions of various settlement methods of monetary funds. The cash settlement is a settlement of the oldest hotel company, constantly updated with modern science and technology and the progress on bank cards, credit cards, meal cards and other advanced means of settlement, brought hitherto unknown vigor and vitality to the hotel industry accounting cash calculation. Therefore, cash settlement in a variety of ways, and some also have potential risks. The financial accounting departments of the hotel enterprises should adopt appropriate accounting management methods and systems.
(5) with the implementation of the policy of reform and opening to the outside world, a considerable number of hotel enterprises have foreign exchange and money income. In enterprise accounting, foreign exchange deposit, transfer and settlement shall be handled in accordance with the regulations of the state on the administration of foreign exchange and the administration of foreign exchange, and the exchange gains and losses shall be accounted for.
Catering business accounting
First, tax declaration
1, the national tax:
Monthly: None
The quarterly: enterprise income tax (founded after 2002) (audit and approval (10%))
2. Local taxes:
Monthly: sales tax, personal income tax, etc.
Enterprise income tax (established before 2002)
Two. Recognition of income
Mai
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