包邮酒店财务管理操作实务(第三版)

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