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酒店财务管理操作实务(第三版) 版权信息
- ISBN：9787503265266
- 条形码：9787503265266 ; 978-7-5032-6526-6
- 装帧：一般胶版纸
- 册数：暂无
- 重量：暂无
- 所属分类：>>
酒店财务管理操作实务(第三版) 本书特色
适应新形势下酒店财务管理的需要，为酒店从事财务工作的管理人员 和员工提供一份可供操作和借鉴的专业文本。
酒店财务管理操作实务(第三版) 内容简介
本书于2008年**次出版，2015年我们对本书进行了部分修订再版发行，由于注重酒店财务业务的实用性和可操作性，受到读者的好评。 如今又过去了5年，社会的进步和经济的发展，科技创新突飞猛进，各种财务支付手段也日新月异，微信、支付bao等一些高效、便捷支付方式的出现，第三方结算平台应运而生，增加了酒店财务核算的内容；而随着国家税制改革，营业税改增值税之后，相关财务核算也发生变化，为我们的财务核算、管理提供了更多的内涵，由此引起管理的延伸，酒店内部控制及管理制度进一步完善。在这种新形势下，为适应酒店财务管理工作的新情况，我们在第二版的基础上，对本书部分内容进行更新，并于2020年更新修改后发行第三版。 本次修订的相关内容包括但不限于： 一、修订了营改增之后的财务核算方法；更新了财务报表格式、预算报表格式，使之内容更加丰富，使用者能够更加清晰、详尽地了解企业的财务状况、经营成果； 二、增加了“酒店重点业务实例（30例）”，目的是增强初学者对酒店财务账务处理的了解，希望能够对从事酒店财务工作的读者起到借鉴作用； 三、增补了“记账凭证摘要规范”“财务总监管理办法”“年末财务决算注意事项”“内控管理自查提纲”“采购管理办法”等内容，进一步完善财务内部管理制度。 总之，这次再版我们尽量将酒店财务管理在新形势下出现的新变化和可能涉及的新问题进行完善和补充，希望本书的第三版能适应新形势下酒店财务管理的需要，为酒店从事财务工作的管理人员和员工提供一份可供操作和借鉴的专业文本
酒店财务管理操作实务(第三版) 目录
编 者 的 话 ············································································1
再 版 说 明 ············································································6
收银及内控业务 ·····································································1
一、收银基础工作 ·······························································2
二、前台收银 ···································································· 10
三、餐厅收银 ···································································· 19
四、收银员对客服务 ·························································· 24
五、出纳业务 ···································································· 32
六、票证管理 ···································································· 40
七、营业稽核 ···································································· 43
会计业务及规范 ··································································· 49
一、会计政策 ···································································· 50
二、会计科目设置 ····························································· 62
三、会计业务账务处理100 例 ·············································· 80
四、酒店重点业务实例（30 例） ··········································101
五、会计凭证的填制和审核 ················································151
六、会计账簿的登记 ·························································164
七、会计报表 ···································································167
八、财务分析 ···································································180
九、年末财务决算注意事项 ················································195
十、财务总监双轨汇报制 ···················································197
十一、会计档案管理 ·························································211
十二、财务会计工作交接 ···················································219
十三、财务检查 ·······························································220
十四、高层管理人员的离任审计 ·········································265
货币资金管理 ······································································267
一、现金管理 ···································································268
二、银行存款管理 ····························································271
应收、应付账款管理 ····························································275
一、应收账款管理 ····························································276
二、应付账款的管理 ·························································283
存货管理 ············································································285
一、仓库管理 ···································································286
二、物资采购管理 ····························································289
三、物资的进出仓及管理 ···················································322
四、物资盘点制度 ····························································329
固定资产及耐用物资管理 ······················································333
一、固定资产概述 ····························································334
二、酒店内部固定资产管理 ················································337
成本费用管理 ······································································349
一、餐饮营业成本控制 ······················································350
二、餐饮成本核算 ····························································357
三、各项费用控制 ····························································360
预算管理 ············································································371
一、财务预算编制规程 ······················································372
二、预算编制总体方案 ······················································395
三、超预算支出项目申请审批程序 ······································404
附 录 ···············································································415
附录一：外币知识简介 ······················································416
附录二：伪钞识别知识 ······················································419
附录三：财务操作流程图 ···················································434
附录四：财务部基本业务术语释义 ······································435
展开全部
酒店财务管理操作实务(第三版) 作者简介
方伟群：毕业于华南师范大学外语系，高级经济师。从事酒店业二十多年，主持过五星级金海湾大酒店的策划、筹建、经营和管理等领导工作，主编了《金海湾大酒店管理与服务规程》《东方嘉柏酒店管理模式》《前厅实务与特色服务手册》及《客房实务与特色服务手册》，著有《酒店总经理实践二十讲》《酒店与管理公司赢的策略》等书。
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