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

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