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Jingdong book

酒店会计核算与纳税实务

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Jingdong book

酒店会计核算与纳税实务

Name: 酒店会计核算与纳税实务
Brand: Jingdong book
SKU: 3110030101
Price: 26.91 USD
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1、按照企业业务开展的流程进行会计核算的讲解，非常有利于读者学以致用。这种形式是会计实务类图书的一大创新。
2、根据企业会计准则及相关法规编写。
《酒店会计核算与纳税实务》以财政部颁布的《企业会计准则》、《企业会计准则指南》、《企业会计准则讲解》为依据，结合酒店行业的特点，对酒店行业有关会计政策的选择、会计科目的设置和使用、相关信息的财务报告披露等方面做了较为详细的论述。
3、用图表的形式来展现会计内容。
《酒店会计核算与纳税实务》将会计内容以图表方式展现，使得原本教枯燥的内容能够活灵活现的展现在读者的面前，这样不仅能使读者较快的掌握知识的精髓，也能加深对知识的理解和掌握。
4、突出酒店行业会计核算的特点。
《酒店会计核算与纳税实务》突出酒店行业会计核算的特点，结合酒店行业业务的特性来介绍会计核算的内容和方法，将准则的统一性、原则性和酒店行业业务的特殊性结合起来，针对性强。

Content Description

《酒店会计核算与纳税实务》根据酒店的实际业务流程，包括企业设立、顾客入店、顾客住店、顾客离店等，详细介绍每个环节所涉及的具体的会计账务问题的处理，并将涉税实务这一重要的涉及企业收益流向的工作单独进行了讲解，改变了传统教科书式的分科目、分税种的理论介绍方式，有助于具备一定会计基础的工作人员迅速、清晰地了解和掌握酒店的会计实务工作。此外，《酒店会计核算与纳税实务》在对每个知识点的重点内容进行讲解时，通过具有逻辑性的表格汇总列举，并配以相关业务的经典案例习题，同时给予详细讲解，实现理论和实践相结合的目的。
《酒店会计核算与纳税实务》可作为从事酒店工作的会计人员的工具书，以及针对酒店行业会计核算和税务处理的特点进行研究的参考用书。

Catalogue

目录

第一章总论1
第一节酒店企业及其主要业务1
一、酒店企业概述1
二、酒店企业经营特点2
三、酒店企业涉及的主要业务环节3
第二节酒店企业会计6
一、酒店企业涉及的会计科目6
二、酒店企业会计核算的特点8
第三节酒店企业的涉税处理9
一、酒店企业涉及的主要税种9
二、酒店企业的税收特点11
三、酒店企业税收筹划概述11

第二章企业设立阶段12
第一节企业设立条件的规定12
一、《中华人民共和国公司法》对企业设立条件的规定12
二、酒店企业设立条件的规定13
第二节企业设立阶段的会计处理14
一、酒店企业的建账14
二、酒店企业设立阶段应设置的会计账户17
三、酒店企业不同的出资方式及相应的会计处理18
四、酒店企业所有者权益变动的会计处理20
五、酒店企业开办费的核算22
第三节酒店企业设立阶段的税务处理22
一、税法对于以非货币性资产进行投资入股的相关规定22
二、企业设立的税务处理25

第三章顾客入店阶段28
第一节顾客入店概述28
一、顾客入店概述28
二、顾客入店会计核算程序29
第二节顾客入店阶段会计核算32
一、客房收入的确认原则32
二、客房的定价方法33
三、客房收入的账务处理34

第四章顾客住店阶段36
第一节客房管理业务36
一、客房管理业务概述36
二、客房管理业务会计核算内容37
三、客房管理业务的日常核算37
第二节餐饮业务40
一、餐饮业务经营概述40
二、餐饮业务会计核算内容41
三、饮食制品原材料的核算42
四、饮食制品销售的核算44
第三节零售业务46
一、零售业务经营概述46
二、零售业务会计核算流程47
三、零售业务成本的核算47
四、零售业务销售的核算49
第四节多种服务业务51
一、多种服务业务经营概述51
二、多种服务业务成本的核算52
三、多种服务业务收入的核算53
第五节综合服务收入相关税费的会计核算58
一、零售业务的增值税58
二、餐饮、美容美发、洗浴、旅游业务的营业税59

第五章顾客离店阶段61
第一节顾客离店阶段概述61
一、顾客离店业务流程61
二、顾客离店会计处理流程62
第二节顾客离店阶段的会计处理62
一、顾客客房费用结算62
二、顾客餐饮、购物、多种服务费用结算63

第六章月末结账阶段64
第一节月末结账阶段概述64
一、做账资料准备64
二、编制凭证65
三、纳税申报66
第二节月末结账阶段的会计处理66
一、月末客房成本核算与结转66
二、餐饮成本结算与结转71
三、零售业务成本费用结算74
四、其他费用计提与结转76
第三节内部管理报表79
一、营业收支月报表79
二、费用明细报表79
三、重要指标分析80

第七章酒店企业的企业所得税83
第一节企业所得税概述83
一、纳税义务人与征税对象83
二、税率与应纳税所得额的计算85
第二节酒店企业的企业所得税处理86
一、企业所得税收入总额的规定86
二、企业所得税收入总额中不征税收入的规定87
三、收入总额中关于免税收入的规定89
四、企业所得税税前扣除的规定89
五、特定事项的税务处理95
第三节酒店企业所得税汇算清缴95
企业所得税纳税申报表填报95

第八章酒店企业财务报告105
第一节财务会计报告概述105
一、财务报告的目标105
二、财务报告的内容和分类106
三、财务报表列报的基本要求108
第二节资产负债表111
一、一般企业的资产负债表111
二、酒店企业的资产负债表115
第三节利润表120
一、一般企业的利润表120
二、酒店企业的利润表123
第四节现金流量表125
一、一般企业的现金流量表125
二、酒店企业的现金流量表133
第五节所有者权益变动表139
一、一般企业的所有者权益变动表139
二、酒店企业的所有者权益变动表142
第六节财务报表附注146
酒店企业的财务报表附注146

第九章酒店企业税收筹划149
第一节酒店企业的税收现状149
一、酒店业概述 149
二、酒店企业涉税分析151
三、酒店业的税收特点155
第二节酒店企业的税务筹划155
一、税收筹划的切入点155
二、酒店企业主要税种筹划方法157
第三节本章小结179
一、要树立税收筹划意识179
二、税收筹划应从企业的整体和长远利益出发180
三、税收筹划要全盘考虑成本-效益的因素180
四、培养合格财务人员与选择合适中介181

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