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Jingdong book

酒店会计实操从入门到精通

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Jingdong book

酒店会计实操从入门到精通

Name: 酒店会计实操从入门到精通
Brand: Jingdong book
SKU: 3110035901
Price: 26.18 USD
Availability: OutOfStock

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会计师角度来讲解酒店会计的操作手册，用上百个小型案例来讲解在酒店管理过程中遇到的各种会计问题，从而快速知晓各个部门的经营状况，并作出合适的反应。

Content Description

从会计类的细分行业，虽然属于较小的一个门类。但该市场上同类书非常少，导致《酒店会计实操从入门到精通》属于细分类中的蓝海。《酒店会计实操从入门到精通》以这个角度进行写作，具有以下特点：
（1）从会计角度来说明酒店行业的应用方法；
（2）不纠缠于会计科目的错综复杂，直接面向业务流程的来龙去脉，会计工作自然会条理清晰、游刃有余。
（3）着眼于财务流程规划，着手于解决实务问题，着重于分析经济业务，着力于提高工作效率。

Catalogue

第1章酒店会计基础

1．1 酒店的发展与经营特点

1． l． l 我国酒店的发展史

1． 1．2 我国酒店业发展现状和特点

1． l． 3 酒店的常见分类和等级

1．1． 4 酒店提供的产品

1．1．5 酒店的经营管理特点

1． 2 酒店会计核算的概述和特点

1． 2．1 酒店会计的概念

1． 2．2 酒店会计的特点

1．2． 3 酒店会计核算的主要内容

1．2．4 酒店各部门会计核算的内容

1．2．5 酒店会计核算的原则

1． 3 酒店会计的职能和作用

1． 3． l 酒店会计的职能

1． 3． 2 酒店会计的作用

1．4 酒店财务操作流程及机构设置

1．4．1 酒店财务机构的设置

1．4．2 酒店财务机构各岗位职能

1． 4． 3 酒店财务操作流程

1． 5 酒店会计常用的会计科目

第2章酒店客房部的会计核算

2．1 酒店客房部的基本常识

2．1． 1 客房部的地位和作用．

2．1．2 客房部的业务特点

2．1．3客房部的组织结构和责权

2．2 客房价格种类与定价方法

2．2．1 客房价格的种类

2．2．2 客房定价的3个有效法则

2．3 顾客入住及离店的管理

2．3．1 顾客入住的管理

2． 3． 2 顾客离店的管理

2．4 酒店客房部的营业收入

2．4．1 客房营业收入的确认

2．4．2 客房营业收入的结算方式

2． 4． 3 客房营业收入的核算

2．5 酒店客房部的营业成本

2． 5． 1 客房销售费用的管理

2． 5． 2 客房销售费用的核算

2．5． 3 客房折旧费、修理费和装修费的核算

2． 5．4 客房部洗衣房的成本核算

第3章酒店餐饮部的会计核算

3．1 酒店餐饮部的基本常识

3．1．1 餐饮部的管理

3．1．2 餐饮部的组织结构和责权

3．1．3 餐饮部成本核算的特点

3．1． 4 餐饮部经济业务流程

3． 2 酒店餐饮部的营业收入

3． 2．1 餐饮收入概述

3．2．2 餐饮营业收入的管理

3．2．3 餐饮部营业收入的核算

3．2．4 餐饮部收入的主要类别

3．2．5 餐饮部核算

3． 2． 6 餐饮产品毛利率及价格的制定

3．3 酒店餐饮部的营业成本

3．3．1 酒店餐饮部原材料的会计核算

3． 3．2 酒店餐饮部成本的会计核算

3．3．3 酒店餐饮部费用的会计核算

第4章酒店商品部的会计核算

4．1 酒店商品部的基本常识

4． 1．1 酒店商品部工作流程

4．1． 2 商品部会计核算的要点

4． 1． 3 售价金额核算

4．2 商品购进和进销差价的核算

4．2．1 商品购进的核算

4．2．2 商品销售的核算

4． 2． 3 商品进销差价的核算

4． 2．4 鲜果类商品的核算

4． 3 委托代销商品和销售折让的核算

4．3．1 委托代销商品的核算

4． 3．2 销售折让的核算．

4．4 商品调价和销价的核算

4．4．1 商品调价的核算

4．4．2 商品销价的核算

4．5 商品盘点短缺和溢余的核算

4．5．1 商品盘点短缺和溢余的管理

4． 5．2 商品盘点短缺的核算

4．5． 3 商品盘点溢余的核算

4．6 商品部销售税金的核算

第5章酒店康乐部的会计核算

5．1 酒店康乐部的概述

5． 1．1 康乐部在酒店中的地位

5． 1．2 康乐部在酒店中的作用

5．1．3 康乐部的基本功能

5．1．4 康乐部的组织结构与责权

5．2 康乐部的会计核算．

5． 2． l 舞厅的会计核算

5． 2．2 电子游戏厅的会计核算

5 ．2． 3 洗浴中的会计核算

第6章酒店日常行政业务的会计核算

6．1 行政部门的组织结构与责权

6．1．1 酒店的组织形式

6．1．2 行政部的组织结构

6． l． 3 行政部责权

6．2 行政部各岗位的职能

6．2．1 行政经理的岗位职责

6．2．2 行政主管的岗位职责

6．2． 3 后勤主管的岗位职责

6． 2． 4 行政专员的岗位职责

6． 3 其他经济业务的核算

6． 3．1 行政管理方面的核算

6． 3．2 工程维修费用的核算

6． 3．3 坏账准备的核算

6．3．4 固定资产的核算

6． 3．5 无形资产的核算

6．3．6 商誉的核算

6． 3．7 所有者权益的核算

第7章编制酒店财务报表

7．1 财务报表的概述

7．1．1 财务报表简介

7．1． 2 财务报表的分类

7．1． 3 财务报表的作用

7． 1．4 财务报表的结构

7．1． 5 财务报表的编制要求

7． 2 资产负债表

7．2． l 资产负债表的结构

7． 2．2 资产负债表的格式

7． 2． 3 资产负债表的用途

7．2． 4 资产负债表的内容

7． 2． 5 资产负债表的编制方法

7．3 利润表

7． 3．1 利润表的结构

7．3．2 利润表的格式

7．3．3 利润表的作用

7．3． 4 利润表的内容

7． 3． 5 利润表的编制方法

7． 4 现金流量表

7． 4． l 现金流量表的结构

7．4． 2 现金流量表的格式

7．4． 3 现金流量表的分类

7．4．4 现金流量表的作用

7．4．5 现金流量表的内容

7． 4．6 现金流量表的编制方法

7．5 所有者权益变动表

7． 5． 1 所有者权益变动表的项目

7．5．2 所有者权益变动表的格式

7．5．3 所有者权益变动表的作用

7． 5． 4 所有者权益变动表的内容

第8章编制酒店财务预算

8． 1 酒店财务预算

8．1．1 酒店财务预算简介

8．1． 2 酒店财务预算的程序和注意事项

8． 1．3 酒店财务预算的编制方法

8．1．4 酒店财务预算的组织管理

8．1．5 酒店财务预算的编制原则

8．1．6 酒店财务预算的控制管理

8． 2 酒店日常财务预算的编制

8． 2． 1 客房部的财务预算

8． 2．2 餐饮部财务预算

8． 2． 3 管理费用的预算

8． 2． 4 现金的预算

8．2．5 利润的预算

8．2．6 酒店资产负债表的预算

参考文献

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