国外品牌五星级酒店会计科目表(免分分享).xls

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Key-Incentive Management Fee负债类 应付工资 Accounts Payable - Salaries and Wages负债类 国内员工工资 Local Staff Salaries and Wages负债类 国外员工工资 Foreign Staff Salaries and Wages负债类 临时工工资 Casual Labour Salaries and Wages负债类 实习生工资 Trainee Salaries and Wages负债类 应付福利费 Staff Wdlfare Fund负债类 养老保险 Pension Insurance负债类 失业保险及其它 Unemployment Insurance and Others负债类 医疗保险 Medical Insurance负债类 公积金 House Fund负债类 工会经费 Labour Union Fund负债类 应交税金 Sales Tax负债类 营业税 Sales Tax负债类 城市建设税 City Development Tax负债类 教育费及附加 Educational Fund负债类 财产税 Property Tax负债类 增值税 Value Add Tax负债类 国内员工所得税 Local Staff Profit Tax负债类 国外员工所得税 Foreign Staff Profit Tax负债类 个人所得税 Personal Income Tax负债类 管理费税金 Management TaxKISA负债类 应付利润 Profit Payable负债类 应付利润 Profit Payable负债类 预提费用 Accrued Others负债类 预提外籍员工福利 Accrued Expatriate Benefit负债类 预提外籍员工奖金 Accrued Expatriate Bonus负债类 预提外籍员工收入税 Accrued Expatriate Income Tax负债类 预提外籍员工假期费用 Accrued Expatriate Vacation Expenses负债类 预提电费 Accrued Electricity负债类 预提水费 Accrued Water负债类 预提煤气费 Accrued Gas负债类 预提柴油 Accrued Diesel Oil负债类 预提电话费 Accrued Telephone Expenses负债类 预提审计费 Accrued Audit Fee负债类 预提盆栽费 Accrued Plant Flower负债类 预提订阅费 Accrued Newspaper Magazine负债类 预提灭虫费 Accrued Pest Control负债类 预提表演费 Accrued Band Entertainer & Performance负债类 预提河道费 Accrued Riverway Fee负债类 Accrued Local Staff Bonus - 预提本地员工奖金负债类 Accrued L/Staff Bonus Income Tax - 预提本地员工奖金所得税负债类 预提维修费 Accrued Maintenance Fee负债类 其它预提费用Other Accrued Expenses负债类 资产添置Replacement of FF&E负债类 资产添置Replacement of FF&E负债类 长期借款 Long Term Loan负债类 长期借款 Long Term Loan负债类 长期借款利息 Long Term Loan Interest负债类 应付债券 Bond Payable负债类 应付债券 Bond Payable负债类 长期应付款 Long Term Payable负债类 长期应付款 Long Term Payable负债类 业主往来 Owners Loan负债类 实收资本 Share Capital负债类 实收资本 Share Capital负债类 资本公积 Capital Surplus负债类 资本公积 Capital Surplus负债类 盈余公积 Retained Earnings负债类 盈余公积 Retained Earnings负债类 本年利润 Current Year Net Income负债类 本年利润 Current Year Net Income负债类 利润分配 Distributed Profit负债类 未分配利润 Retained Earning负债类 营业收入 Sales Revenue损益类 房费收入 Room Revenue损益类 食品收入 Food损益类 饮品收入 Beverage损益类 烟草收入 Tobacco损益类 出租房收入 Room Rental损益类 设备出租收入 Equipment Rental损益类 办公室租金 Office Rental损益类 办公室物业管理费 Office Building Management Fee损益类 公寓租金 Apartment Rental损益类 公寓物业管理费 Apartment Building Management Fee损益类 停车费收入Car Parking Fee损益类 洗衣收入 Laundry损益类 干洗收入Dry Cleaning & Valet损益类 店外客人洗衣Outside Laundry损益类 国际长途电话收入IDD Calls损益类 国内长途电话收入DDD Calls损益类 市内通话收入Local Calls损益类 电话收入 Calls损益类 快递收入 Courier Service损益类 传真收入Facsimile损益类 复印收入Photocopies损益类 秘书服务收入Secretarial Service损益类 经销收入 Merchandise Sales Revenue损益类 寄卖品 Consignment损益类 车队收入 Transpotation Charge损益类 浴资 Bath Fee损益类 水疗套餐 Spa Package损益类 全身/足底按摩 Body/Foot Massage损益类 康乐房费 Spa Room Fee损益类 康乐会费 Spa Membership损益类 美容 Beauty Treatment损益类 美发 Hair Saloon损益类 运动和纪念品 Sports/Souvenir Items损益类 商场租金Shopping Arcade Rental损益类 罚款收入Penalty Income损益类 滞纳金收入Late Charge损益类 视频点播收入VOD损益类 上网收入Internet损益类 服务费Surcharge损益类 其它收入Other Revenue损益类 营业税金 Sales Tax损益类 营业税金 Sales Tax损益类 城市建设税 City Development Tax损益类 教育费及附加 Educational Fund损益类 Property tax 物业部税损益类 营业成本 Cost of Sales损益类 食品成本Food Cost损益类 饮品成本Beverage Cost损益类 烟草成本Tobacco Cost损益类 客人洗衣成本Guest Laundry损益类 干洗成本Dry Cleaning & Valet损益类 店外客人洗衣成本Outside Laundry损益类 国际长途电话成本IDD calls Cost损益类 国内长途电话成本DDD Calls Cost损益类 本地通话成本Local Calls Calls损益类 设备租用成本Equipment Rental Cost损益类 电话成本 Calls Cost损益类 商品成本Merchandise Cost损益类 汽油成本Fuel Cost损益类 康乐成本 Spa Cost损益类 其它成本 Other Cost损益类 酒店营业费用 Operating Expenses损益类 本地员工工资Local Salary损益类 本地员工工资-服务员 Local Salary Servise损益类 本地员工工资- 厨房 Local Salary Kitchen损益类 外籍员工工资 Expatriate Salary损益类 本地员工福利Local Employee Benefit损益类 外籍员工福利Expatriate Benefit损益类 员工膳食 Employee Meal损益类 年奖Bonus损益类 外籍员工所得税Expatriate Income Tax损益类 外籍员工假期费用Expatriate Vacation Expenses损益类 住房公积金Housing Fund Contribution损益类 医疗保险Medical Fund Contribution损益类 失业保险及其它 Unemployment Fund Contribution and Others 损益类 养老保险Pension Fund Contribution损益类 人力分摊 Transfer from Human Resources损益类 合同清洁Contract Cleaning损益类 清洁用品Cleaning Supply损益类 免费客用品Complimentary for Guest损益类 果篮Fruit Basket损益类 招待费Entertainment损益类 装饰费Flower-Decoration损益类 客用品Guest Supply损益类 娱乐费Music & Entertainment损益类 瓷器Chinaware损益类 玻璃器皿Glassware损益类 银器Silverware损益类 用具Utensil损益类 布草Linen损益类 制服Uniform损益类 印刷文具费Printing & Stationery损益类 邮费Postage损益类 订房费Reservation Expenses损益类 订阅费Subscriptions损益类 损耗Spoilage and Breakage损益类 电话费Telephone & Fax损益类 差旅费Travelling Expenses损益类 交通费Transportation损益类 旅行社佣金Travel Agent Commission损益类 电视/电影/录像费TV/Movie/Video Expenses损益类 宴会费用Banquet Expenses损益类 洗涤用品 Laundry Supplies损益类 厨房燃料Fuel-Kitchen损益类 微型啤酒坊租费Micro Brewery System损益类 菜牌费Menu & Wine Lists损益类 厨房器具Kitchen Utensils损益类 促销费Promotional Expenses损益类 商标许可费Trademark Franchise Fee损益类 管理费 Management Fee损益类 废物弃置费Waste Removal损益类 牌照费License & Permits损益类 车辆保险费Car Insurance损益类 养路费Road Fee损益类 停车费Parking Fee损益类 Unsure损益类 审计费Audit Fee损益类 银行手续费Bank Charge损益类 坏帐准备Bad Debt Reserve损益类 数据处理费Data Processing损益类 收银员长短款Cashier Over & Short损益类 信用卡佣金Credit Card Commission损益类 追款手续费Credit & Collection损益类 捐赠费Donation损益类 行政开支Executive Expenses损益类 汇兑损益Exchange Gain & Loss损益类 总经理费用General Manager Expenses损益类 保险费用Insurance-General损益类 利息费用Interest Expenses损益类 律师费Legal Expenses损益类 专业服务Professional Ser