酒店代金券政策.doc

.Overview 概述This policy is to ensure that the issuance, sale and redemption of gift certificates is properly controlled and recorded.这项政策是为了确保礼券的发行、销售和兑现得到有效的控制和记录。Policy and Procedures 政策与程序There are generally three types of gift certificates:通常有三种类型的礼券： Sold by the hotel for use only at the hotel由某酒店销售，并只能在该酒店内使用的 Sold and/or redeemed through a franchisor or brand program通过特许经营商和品牌计划销售和/或兑现的 Complimentary免费券In addition, the gift certificate can be for predetermined amounts, or the amount can be left blank and included when sold. The same basic controls apply to all types of gift certificates.此外，礼券可以预先确定的金额，或金额可留空，销售时再确认。基于同样基础的控制适用于所有类型的礼券。Gift Certificates Sold by the Hotel for Use Only at the Hotel由某酒店销售，并只能在该酒店内使用的礼券All gift certificates:所有礼券： Are to be preprinted with sequential numbering, where applicable.如果可行的话，礼券应该按号码排序事先打印好以备用。 Are to be in a format that is not be easily changed or reproduced.要使用不容易被更改或复制的统一格式。 Are to be clearly denominated when sold. 出售时要明确规定面值。 Are to include an expiration date one year or less from the date of issue (where legally permitted).要包含从发出日期起算的，一年或一年之内的有效期（如法律允许）。Gift Certificate Sales Transaction销售礼券交易In general, the individuals who can sell gift certificates are to be limited. In some properties, this function may be delegated to the concierge, guest services desk, business center or A/R associate, as long as they have access to the PMS system. The goal is to limit the points of sale and thereby limit the number of individuals who can issue/sell gift certificates.一般来说，销售礼券的人员是有限制的。在一些酒店，这项职能可以委托给礼宾部，前台，商务中心，或应收账款员工，因为他们能登录使用酒店管理系统。我们的目标是限制销售点，从而限制发出/销售礼券的人员数量。 All unsold gift certificates are to be maintained in a locked location with limited access.所有未售出的礼券要锁起来，并限制相关人员的开启权限。 The seller is to enter the sale into the PMS system using the gift certificate transaction code and include the gift certificate number.销售人员使用礼券交易代码将销售交易输入到酒店管理系统的，并且要包含礼券编号信息。 Accounting is to track gift certificates sold and redeemed in a Gift Certificate Log. The log is to be maintained with the unsold gift certificates and include the following information, at a minimum:财务部要跟踪记录所有售出礼券的销售和兑现。记录要和未售出的礼券保存在一起，并至少要包括以下信息：o Date日期o Gift Certificate Number礼券号码o Amount of the Gift Certificate礼券金额 The Gift Certificate Log is to be reconciled to the Unredeemed Gift Certificate account on a monthly basis.礼券记录是每月核对未兑现礼券帐户的依据。 The revenue auditor is to ensure all gift certificates sold are recorded as a credit to unredeemed gift certificates in the general ledger. See Hotel Finance Policy 460.12, Revenue Accounting Revenue Audit.收入审计人员要确保所有售出礼券要记入总账科目- 未兑现礼券的贷方。参见 酒店财务政策 460.12 收入会计 营业收入审计。Gift Certificate Redemption Transaction礼券兑现交易 When a gift certificate is presented for redemption, it is to be treated as cash and included in their daily deposit.当礼券被出示用于兑现时，它要视作现金处理和并包含在每日投款中。 All redeemed gift certificates are to be forwarded to the Accounting Department via the night audit package.所有已兑换的礼券应当被放在夜审包裹里送到财务部。 The gift certificates are to be marked as cancelled/redeemed, at point of redemption to prevent reuse of certificate.用于兑现的礼券要标记为取消或已兑现，以预防礼券被重复使用。 The revenue auditor is to ensure all gift certificates redeemed are recorded as a debit to unredeemed gift certificates in the general ledger.收入审计人员的要确保所有已兑现礼券都准确记入总账帐户 未兑现礼券的借方。 The redemption is to be recorded in the Gift Certificate Log.礼券的兑现要记录在礼券登记表。Complimentary Gift Certificates免费礼券Hotels issue complimentary gift certificates for a wide variety of reasons and they are typically not denominated in currency, but are for services (one room night or dinner for two or breakfast). A separate gift certificate is to be issued for each complimentary transaction. Complimentary gift certificates are to comply with the same standards as for gift certificates sold, but should be clearly delineated as complimentary. Complimentary gift certificates are to expire in one year or less (where legally permitted) and the expiration date is to be clearly stated on the gift certificate along with the department granting the certificate.酒店因各种原因而发出的免费礼券，一般不会作为货币计价，但用于兑换服务（“一房晚”或“两个晚餐”或“早餐”）。每一笔免费交易要对应一张单独的礼券。免费礼券要遵从销售礼券的相同标准，但应明确地定义为免费。免费礼券的有效期一般是一年或以下（如法律允许），要明确地在礼券上阐明有效期与准予的部门。Complimentary gift certificates create a future liability and, as such, they are to be carefully controlled. The issuance of complimentary gift certificates is to be controlled through the General Manager (GM), and a Gift Certificate Log is to be maintained that indicates the same information as for sold gift certificates. The Hotel Director of Finance or a designee is to review the Gift Certificate Log on a periodic basis. Additional information that is to be captured in the log is: 1) the reason for the complimentary gift certificate; 2) the individual granting the gift certificate; and 3) the department to be charged when the certificate is redeemed. The issuance of complimentary gift certificates does not result in an accounting transaction until the gift certificate is redeemed.免费礼券的发出意味着未来负债的建立，正因为如此，必需严格控制。所有礼券发出都必需总经理统一控制，免费礼券登记要与销售礼券一样要指明同样的相关信息。酒店财务总监或指定人员定期复查礼券的记录。记录附加说明：1）免费礼券原因；2）准予人；3）承担费用的部门。除非礼券发生兑现，否则礼券的不会造成会计交易。When a complimentary gift certificate is redeemed, it is to be posted through the PMS and handled as a promotional charge (F&B) or as complimentary (Rooms). In all the cases, it is to be cancelled/stamped redeemed at the point of redemption to prevent the reuse of the certificate.当礼券用于兑现时，要通过酒店管理系统记录为促销费用（餐饮）或免费赠送（客房）。任何情况下，礼券在兑现时一定要标记为取消或盖“已兑现”章，防止礼券的重复使用。Unredeemed Gift Certificates未兑换礼券Where required by State law, unredeemed gift certificates are to be included in the annual escheatment. Where gift certificates are not required to be escheated, the unredeemed gift certificates are to be reversed to income using a systematic method to best represent redemptio