酒店財務(wù)管理操作實務(wù)（第三版）

定　價：￥48.00

作　者：	方偉群
出版社：	中國旅游出版社
叢編項：
標(biāo)　簽：	暫缺

購買這本書可以去

ISBN：	9787503265266	出版時間：	2020-09-01	包裝：
開本：	16	頁數(shù)：		字?jǐn)?shù)：

內(nèi)容簡介

　　本書于2008年第一次出版，2015年我們對本書進行了部分修訂再版發(fā)行，由于注重酒店財務(wù)業(yè)務(wù)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(jīng)濟的發(fā)展，科技創(chuàng)新突飛猛進，各種財務(wù)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(xiàn)，第三方結(jié)算平臺應(yīng)運而生，增加了酒店財務(wù)核算的內(nèi)容；而隨著國家稅制改革，營業(yè)稅改增值稅之后，相關(guān)財務(wù)核算也發(fā)生變化，為我們的財務(wù)核算、管理提供了更多的內(nèi)涵，由此引起管理的延伸，酒店內(nèi)部控制及管理制度進一步完善。在這種新形勢下，為適應(yīng)酒店財務(wù)管理工作的新情況，我們在第二版的基礎(chǔ)上，對本書部分內(nèi)容進行更新，并于2020年更新修改后發(fā)行第三版。本次修訂的相關(guān)內(nèi)容包括但不限于：一、修訂了營改增之后的財務(wù)核算方法；更新了財務(wù)報表格式、預(yù)算報表格式，使之內(nèi)容更加豐富，使用者能夠更加清晰、詳盡地了解企業(yè)的財務(wù)狀況、經(jīng)營成果；二、增加了“酒店重點業(yè)務(wù)實例（30例）”，目的是增強初學(xué)者對酒店財務(wù)賬務(wù)處理的了解，希望能夠?qū)氖戮频曦攧?wù)工作的讀者起到借鑒作用；三、增補了“記賬憑證摘要規(guī)范”“財務(wù)總監(jiān)管理辦法”“年末財務(wù)決算注意事項”“內(nèi)控管理自查提綱”“采購管理辦法”等內(nèi)容，進一步完善財務(wù)內(nèi)部管理制度。總之，這次再版我們盡量將酒店財務(wù)管理在新形勢下出現(xiàn)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(yīng)新形勢下酒店財務(wù)管理的需要，為酒店從事財務(wù)工作的管理人員和員工提供一份可供操作和借鑒的專業(yè)文本

作者簡介

　　方偉群：畢業(yè)于華南師范大學(xué)外語系，高級經(jīng)濟師。從事酒店業(yè)二十多年，主持過五星級金海灣大酒店的策劃、籌建、經(jīng)營和管理等領(lǐng)導(dǎo)工作，主編了《金海灣大酒店管理與服務(wù)規(guī)程》《東方嘉柏酒店管理模式》《前廳實務(wù)與特色服務(wù)手冊》及《客房實務(wù)與特色服務(wù)手冊》，著有《酒店總經(jīng)理實踐二十講》《酒店與管理公司贏的策略》等書。

圖書目錄

編者的話 ············································································1
再版說明 ············································································6
收銀及內(nèi)控業(yè)務(wù) ·····································································1
一、收銀基礎(chǔ)工作 ·······························································2
二、前臺收銀 ···································································· 10
三、餐廳收銀 ···································································· 19
四、收銀員對客服務(wù) ·························································· 24
五、出納業(yè)務(wù) ···································································· 32
六、票證管理 ···································································· 40
七、營業(yè)稽核 ···································································· 43
會計業(yè)務(wù)及規(guī)范 ··································································· 49
一、會計政策 ···································································· 50
二、會計科目設(shè)置 ····························································· 62
三、會計業(yè)務(wù)賬務(wù)處理100 例 ·············································· 80
四、酒店重點業(yè)務(wù)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(wù)分析 ···································································180
九、年末財務(wù)決算注意事項 ················································195
十、財務(wù)總監(jiān)雙軌匯報制 ···················································197
十一、會計檔案管理 ·························································211
十二、財務(wù)會計工作交接 ···················································219
十三、財務(wù)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(xiàn)金管理 ···································································268
二、銀行存款管理 ····························································271
應(yīng)收、應(yīng)付賬款管理 ····························································275
一、應(yīng)收賬款管理 ····························································276
二、應(yīng)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(chǎn)及耐用物資管理 ······················································333
一、固定資產(chǎn)概述 ····························································334
二、酒店內(nèi)部固定資產(chǎn)管理 ················································337
成本費用管理 ······································································349
一、餐飲營業(yè)成本控制 ······················································350
二、餐飲成本核算 ····························································357
三、各項費用控制 ····························································360
預(yù)算管理 ············································································371
一、財務(wù)預(yù)算編制規(guī)程 ······················································372
二、預(yù)算編制總體方案 ······················································395
三、超預(yù)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(wù)操作流程圖 ···················································434
附錄四：財務(wù)部基本業(yè)務(wù)術(shù)語釋義 ······································435