浅析酒店业的会计核算  

Analysis of Hotel Industry Accounting

作　　者：蔡丽博[1] 

机构地区：[1]辽阳职业技术学院,辽阳111000

出　　处：《价值工程》2017年第36期24-25,共2页Value Engineering

摘　　要：酒店业的竞争异常激烈,怎样降低成本,加强管理,提高收益,是酒店业的重要问题。不过成本核算主要指菜品的成本核算。酒店业的会计核算为酒店的收益利润保驾护航,提高酒店业的会计核算,就应该明确酒店会计核算的内容,注重酒店业的成本核算,酒店业中的工资核算部分,以及相关的账务处理工作。酒店会计要做的工作与一般会计要做的工作相同,记账,收入,成本利润的核算,报表交税。The competition in the hotel industry is extremely fierce.How to reduce the cost,strengthen the management and increase the profit is an important issue for the hotel industry.However,the cost accounting mainly refers to the cost of dishes.Hospitality industry accounting escorts the hotel＇s profit.In order to improve the hotel industry accounting,it is necessary to make clear hotel accounting content,focus on the cost accounting of hotel industry,the hotel industry payroll part of the accounting,and related accounting jobs.Hotel accounting work is the same with general accounting work,that is accounting,income,cost and profit accounting,tax returns.

关 键 词：酒店 会计核算 成本 

分 类 号：F253.7[经济管理—国民经济]