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酒店財務管理操作實務(第三版) 版權信息
- ISBN：9787503265266
- 條形碼：9787503265266 ; 978-7-5032-6526-6
- 裝幀：一般膠版紙
- 冊數：暫無
- 重量：暫無
- 所屬分類：>>
酒店財務管理操作實務(第三版) 本書特色
適應新形勢下酒店財務管理的需要，為酒店從事財務工作的管理人員 和員工提供一份可供操作和借鑒的專業文本。
酒店財務管理操作實務(第三版) 內容簡介
本書于2008年**次出版，2015年我們對本書進行了部分修訂再版發行，由于注重酒店財務業務的實用性和可操作性，受到讀者的好評。 如今又過去了5年，社會的進步和經濟的發展，科技創新突飛猛進，各種財務支付手段也日新月異，微信、支付bao等一些高效、便捷支付方式的出現，第三方結算平臺應運而生，增加了酒店財務核算的內容；而隨著國家稅制改革，營業稅改增值稅之后，相關財務核算也發生變化，為我們的財務核算、管理提供了更多的內涵，由此引起管理的延伸，酒店內部控制及管理制度進一步完善。在這種新形勢下，為適應酒店財務管理工作的新情況，我們在第二版的基礎上，對本書部分內容進行更新，并于2020年更新修改后發行第三版。 本次修訂的相關內容包括但不限于： 一、修訂了營改增之后的財務核算方法；更新了財務報表格式、預算報表格式，使之內容更加豐富，使用者能夠更加清晰、詳盡地了解企業的財務狀況、經營成果； 二、增加了“酒店重點業務實例（30例）”，目的是增強初學者對酒店財務賬務處理的了解，希望能夠對從事酒店財務工作的讀者起到借鑒作用； 三、增補了“記賬憑證摘要規范”“財務總監管理辦法”“年末財務決算注意事項”“內控管理自查提綱”“采購管理辦法”等內容，進一步完善財務內部管理制度。 總之，這次再版我們盡量將酒店財務管理在新形勢下出現的新變化和可能涉及的新問題進行完善和補充，希望本書的第三版能適應新形勢下酒店財務管理的需要，為酒店從事財務工作的管理人員和員工提供一份可供操作和借鑒的專業文本
酒店財務管理操作實務(第三版) 目錄
編 者 的 話 ············································································1
再 版 說 明 ············································································6
收銀及內控業務 ·····································································1
一、收銀基礎工作 ·······························································2
二、前臺收銀 ···································································· 10
三、餐廳收銀 ···································································· 19
四、收銀員對客服務 ·························································· 24
五、出納業務 ···································································· 32
六、票證管理 ···································································· 40
七、營業稽核 ···································································· 43
會計業務及規范 ··································································· 49
一、會計政策 ···································································· 50
二、會計科目設置 ····························································· 62
三、會計業務賬務處理100 例 ·············································· 80
四、酒店重點業務實例（30 例） ··········································101
五、會計憑證的填制和審核 ················································151
六、會計賬簿的登記 ·························································164
七、會計報表 ···································································167
八、財務分析 ···································································180
九、年末財務決算注意事項 ················································195
十、財務總監雙軌匯報制 ···················································197
十一、會計檔案管理 ·························································211
十二、財務會計工作交接 ···················································219
十三、財務檢查 ·······························································220
十四、高層管理人員的離任審計 ·········································265
貨幣資金管理 ······································································267
一、現金管理 ···································································268
二、銀行存款管理 ····························································271
應收、應付賬款管理 ····························································275
一、應收賬款管理 ····························································276
二、應付賬款的管理 ·························································283
存貨管理 ············································································285
一、倉庫管理 ···································································286
二、物資采購管理 ····························································289
三、物資的進出倉及管理 ···················································322
四、物資盤點制度 ····························································329
固定資產及耐用物資管理 ······················································333
一、固定資產概述 ····························································334
二、酒店內部固定資產管理 ················································337
成本費用管理 ······································································349
一、餐飲營業成本控制 ······················································350
二、餐飲成本核算 ····························································357
三、各項費用控制 ····························································360
預算管理 ············································································371
一、財務預算編制規程 ······················································372
二、預算編制總體方案 ······················································395
三、超預算支出項目申請審批程序 ······································404
附 錄 ···············································································415
附錄一：外幣知識簡介 ······················································416
附錄二：偽鈔識別知識 ······················································419
附錄三：財務操作流程圖 ···················································434
附錄四：財務部基本業務術語釋義 ······································435
展開全部
酒店財務管理操作實務(第三版) 作者簡介
方偉群：畢業于華南師范大學外語系，高級經濟師。從事酒店業二十多年，主持過五星級金海灣大酒店的策劃、籌建、經營和管理等領導工作，主編了《金海灣大酒店管理與服務規程》《東方嘉柏酒店管理模式》《前廳實務與特色服務手冊》及《客房實務與特色服務手冊》，著有《酒店總經理實踐二十講》《酒店與管理公司贏的策略》等書。
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