酒店管理财务 The Uniform System of Accounts for the Lodging Industry 2016(叶予舜).docx

PAGE 10叶予舜 PAGE 10 叶予舜 二〇一五年三月二十一日星期六 酒店管理财务 The Uniform System of Accounts for the Lodging Industry The New Lodging Scoreboards The Uniform System of Accounts for the Lodging Industry This article is the third in a series reviewing various aspects of the Uniform System of Accounts for the Lodging Industry, Ninth Revised Edition. The income statement reflects the results of operations and is prepared at least monthly for management’s use and quarterly and/or annually for outsiders such as owners, creditors, and governmental agencies. The users of the income statement are able to answer many questions, including the following: How profitable was the hospitality organization during the most recent month? What were the total sales for the period? What were the total labor costs for the month? What is the relationship between food sales and the cost of food sales? How much did sales increase over the same period of the prior year? How much was spent to market the lodging operation’s services? These are only a few of the many questions that are answered by reviewing the income statements that cover several periods of time. Further, when the results of operations as shown on the income statement are compared to the numbers in the operating budget, management is able to determine how well the lodging entity is meeting its financial objectives! This article presents the major elements of the income statement. It discusses the various sections of the prescribed format for internal use, and a section of the article is devoted to highlighting changes in the Summary Statement of Income prescribed by the ninth edition of the Uniform System of Accounts for the Lodging Industry (USALI). Major Elements of the Income Statement The income statement reflects the revenues, expenses, gains, and losses for a period of time. Revenues represent the inflow of assets, reduction of liabilities, or a combination of both resulting from the sale of goods or services. For a lodging operation, r