餐饮投资分析表

JACK.YEH. BUDGETBUDGET 2020/6/10:23 Page 3 THE FEASIBILITY STUDY AnyAny planningplanning forfor thethe openingopening ofof a a newnew FoodFood andand BeverageBeverage OperationOperation mustmust includeinclude a a feasibilityfeasibility studystudy designeddesigned toto answeranswer thethe basicbasic question:question: WillWill thethe businessbusiness paypay andand makemake a a profit?profit? TheThe feasibilityfeasibility studystudy shouldshould bebe throughthrough andand covercover allall expectedexpected costs,costs, conditionsconditions andand income.income. It It mustmust bebe realisticrealistic andand builtbuilt onon thethe bestbest obtainableobtainable facts.facts. ThereThere areare variousvarious waysways toto setset upup a a feasibilityfeasibility study.study. OneOne mightmight establishestablish a a hypotheticalhypothetical profitprofit andand lossloss statementstatement oror a a budget.budget. TheseThese fingersfingers cancan bebe analysedanalysed toto identifyidentify thethe yieldyield desireddesired onon investment,investment, plusplus thethe expectedexpected fit. TheThe followingfollowing exampleexample ofof a a feasibilityfeasibility studystudy forfor a a seated-serviceseated-service restaurant,restaurant, includingincluding a a cateringcatering serviceservice andand bar.bar. OPERATINGOPERATING DATADATA OPERATIONOPERATION PERPER YEAR:YEAR:3 36 65 5 SEATINGSEATING CAPACITY:CAPACITY:2 20 00 0 BREAKFAST:BREAKFAST: TurnoverTurnover0 0 timestimesOccupancyOccupancy average:average:0 0% CheckCheck average:average: LUNCH:LUNCH: TurnoverTurnover2 2. .5 5 timestimesOccupancyOccupancy average:average:7 75 5% CheckCheck average:average: SNACKSNACK 1 1 (Tea(Tea Time)Time)0 0 timestimesOccupancyOccupancy average:average:0 0% CheckCheck average:average: DINNER:DINNER: TurnoverTurnover2 2 timestimesOccupancyOccupancy average:average:8 80 0% CheckCheck average:average: SNACKSNACK 2 20 0 timestimesOccupancyOccupancy average:average:0 0% CheckCheck average:average: BarBar andand specialspecial cateringcatering incomeincome perper day:day: ClosedClosed MondayMonday exceptexcept holidays;holidays; averageaverage numbernumber ofof daysdays ofof OperationOperation perper year:year: 365365 YieldYield onon investmentinvestment desired:desired:8 8% ProfitProfit beforebefore taxestaxes desired:desired:5 5% JACK.YEH. BUDGETBUDGET 2020/6/10:23 Page 3 FEASIBILITYFEASIBILITY DATADATA AmountAmount investedinvested2 20 00 00 00 00 0 ReturnReturn onon InvestmentInvestment (ROI)(ROI)1 16 60 00 00 0 SalesSales NeededNeeded atat5 5%ProfitProfit toto3 32 20 00 00 00 03 38 88 8 ￥8 87 76 6. .7 71 1 Give $1 16 60 00 00 0 Return per year ChecksChecks NeedsNeeds perper yearyear toto produceproduce1 14 41 16 61 10 0. .9 95 5 $3 32 20 00 00 00 0 in Sales AverageAverage checkcheck2.262.26 ChecksChecks neededneeded PerPer DayDay3 38 87 7. .9 98 8 IncomeIncome neededneeded PerPer dayday8 87 76 6. .7 71 1 ESTIMATEDESTIMATED INCOMEINCOME PERPER DAYDAY seatsseatsoccupancyoccupancyturnoverturnovercheckcheck averageaverage BREAKFASTBREAKFAST2 20 00 00 0%0 00 0. .0 00 0 LUNCH:LUNCH:2 20 00 07 75 5%2 2. .5 51 1. .5 50 0 SNACKSNACK 1:1:2 20 00 00 0%0 00 0. .0 00 0 DINNER:DINNER:2 20 00 08 80 0%2 23 3. .1 15 5 SNACKSNACK 2:2:2 20 00 00 0%0 00 0. .0 00 0 BarBar andand cateringcatering incomeincome perper dayday JACK.YEH. BUDGETBUDGET 2020/6/10:23 Page 3 TOTALTOTAL INCOMEINCOME NEEDEDNEEDED PERPER DAYDAY FORFOR OBTAININGOBTAINING A A RETURNRETURN ONON INVESTMENTINVESTMENT PROFITPROFIT AFTERAFTER (ROI)(ROI) DAILYDAILY MONTHLYMONTHLY ACTUALACTUALFORECASTFORECASTDIFFERDIFFERACTUALACTUALFORECASTFORECAST SALES:SALES:1 10 00 0%￥1 1, ,5 57 70 0. .5 50 0 ￥8 87 76 6. .7 71 16 69 93 3. .7 79 9￥4 47 7, ,1 11 15 5. .0 00 0￥2 26 6, ,3 30 01 1. .3 37 7 FOODFOOD & & BEVERAGEBEVERAGE COST:COST:3 35 5%￥5 54 49 9. .6 68 8 ￥3 30 06 6. .8 85 52 24 42 2. .8 83 3￥1 16 6, ,4 49 90 0. .2 25 5 ￥9 9, ,2 20 05 5. .4 48 8 GROSSGROSS PROFIT:PROFIT: LESS LABOURLABOUR COST:COST:2 25 5%￥3 39 92 2. .6 63 3 ￥2 21 19 9. .1 18 81 17 73 3. .4 45 5￥1 11 1, ,7 77 78 8. .7 75 5 ￥6 6, ,5 57 75 5. .3 34 4 OPERATINGOPERATING COSTS:COSTS:3 30 0%￥4 47 71 1. .1 15 5 ￥2 26 63 3. .0 01 12 20 08 8. .1 14 4￥1 14 4, ,1 13 34 4. .5 50 0 ￥7 7, ,8 89 90 0. .4 41 1 (OVERHEAD)(OVERHEAD) G.O.PG.O.P1 10 0%￥1 15 57 7. .0 05 5 ￥8 87 7. .6 67 76 69 9. .3 38 8￥4 4, ,7 71 11 1. .5 50 0 ￥2 2, ,6 63 30 0. .1 14 4 DAILYDAILY MONTHLY ACTUALACTUALFORECASTFORECASTDIFFERDIFFERACTUALACTUALFORECASTFORECAST ￥1 1, ,5 57 70 0. .5 50 0 ￥8 87 76 6. .7 71 16 69 93 3. .7 79 9￥4 47 7, ,1 11 15 5. .0 00 0 ￥2 26 6, ,3 30 01 1. .3 37 7 FOODFOOD6 60 0%￥8 85 56 6. .6 64 4 ￥4 42 23 3. .6 66 64 43 32 2. .9 98 8￥2 25 5, ,6 69 99 9. .0 09 9 ￥1 12 2, ,7 70 09 9. .8 84 4 BEVERAGEBEVERAGE4 40 0%￥5 57 71 1. .0 09 9 ￥2 28 82 2. .4 44 42 28 88 8. .6 65 5￥1 17 7, ,1 13 32 2. .7 73 3 ￥8 8, ,4 47 73 3. .2 23 3 SERVICESERVICE CHARGECHARGE 10%10%1 10 0%￥1 14 42 2. .7 77 7 ￥7 70 0. .6 61 17 72 2. .1 16 6￥4 4, ,2 28 83 3. .1 18 8 ￥2 2, ,1 11 18 8. .3 31 1 CATERINGCATERING ￥- -￥1 10 00 0. .0 00 0- -1 10 00 0. .0 00 0￥- -￥3 3, ,0 00 00 0. .0 00 0 JACK.YEH. BUDGETBUDGET 2020/6/10:23 Page 3 A/CA/C CODECODE ACCOUNTACCOUNT NAMENAME FOODFOOD REVENUEREVENUE5 54 4. .5 54 4% ￥2 25 5, ,6 69 99 9. .0 09 9食物收入 BEVERAGEBEVERAGE REVENUEREVENUE3 36 6. .3 36 6% ￥1 17 7, ,1 13 32 2. .7 73 3飲料收入 SERVICESERVICE CHARGECHARGE - - F&BF&B9 9. .0 09 9% ￥4 4, ,2 28 83 3. .1 18 8餐飲服務費收入 ROOMROOM RENTALRENTAL0 0. .0 00 0%宴會廳租金收入 CIGARETTECIGARETTE REVENUEREVENUE0 0. .0 00 0%香煙收入 SUNDRYSUNDRY INCOMEINCOME - - F&BF&B0 0. .0 00 0%其他餐飲收入 SUBSUB TOTAL:TOTAL:1 10 00 0. .0 00 0% ￥4 47 7, ,1 11 15 5. .0 00 0小計 TRANSF.TRANSF. REVENUEREVENUE - - FOODFOOD0 0. .0 00 0% ￥- -轉撥收入-食物 TRANSF.TRANSF. REVENUEREVENUE - - BEVERAGEBEVERAGE0 0. .0 00 0%轉撥收入-飲料 TRANSF.TRANSF. REVENUEREVENUE - - OTHEROTHER0 0. .0 00 0%轉撥收入-其他 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥1 1. .0 00 0 HOUSEHOUSE USEUSE SALESSALES - - FOODFOOD0 0. .0 00 0%內部用餐收入-食物 HOUSEHOUSE USEUSE SALESSALES - - BEVERAGEBEVERAGE0 0. .0 00 0%內部用餐收入-飲料 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - ENT.ENT. SALESSALES - - FOODFOOD0 0. .0 00 0%館內交際收入-食物 ENT.ENT. SALESSALES - - BEVERAGEBEVERAGE0 0. .0 00 0%館內交際收入-飲料 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - REVENUEREVENUE1 10 00 0. .0 00 0% ￥4 47 7, ,1 11 16 6. .0 00 0 FOODFOOD COSTCOST0 0. .0 00 0%食品成本 BEVERAGEBEVERAGE COSTCOST0 0. .0 00 0%飲料成本 CIGARETTECIGARETTE COSTCOST#DIV/0!#DIV/0!香煙成本 TRANSF.TRANSF. COSTCOST - - FOODFOOD#DIV/0!#DIV/0!轉撥成本-食品 TRANS.TRANS. COSTCOST - - BEVERAGEBEVERAGE#DIV/0!#DIV/0!轉撥成本- 飲料 TRANS.TRANS. COSTCOST - - OTHEROTHER#DIV/0!#DIV/0!轉撥成本-其他 JACK.YEH. BUDGETBUDGET 2020/6/10:23 Page 3 TRANS.TRANS. COSTCOST - - ROOMSROOMS轉撥成本-客房 SUBSUB TOTAL:TOTAL:￥- - - - - - COSTCOST OFOF SALESSALES0 0. .0 00 0% ￥- -成本 GROSSGROSS PROFITPROFIT1 10 00 0. .0 00 0% ￥4 47 7, ,1 11 16 6. .0 00 0營業毛利 SALARIESSALARIES - - REGULARREGULAR0 0. .0 00 0%薪資 SALARIESSALARIES - - OVERTIMEOVERTIME0 0. .0 00 0%加班費0.05% LUNARLUNAR YEARYEAR BONUSBONUS0 0. .0 00 0%春節獎金4.00% CASUALCASUAL WAGESWAGES0 0. .0 00 0%臨時工資 PENSIONPENSION EXPENSESEXPENSES0 0. .0 00 0%退休金 DOMITARYDOMITARY ALLOWANCEALLOWANCE0 0. .0 00 0%員工住宿費0.20% LABOURLABOUR INSURANCEINSURANCE0 0. .0 00 0%員工勞保費1.00% DUTYDUTY ALLOWANCEALLOWANCE0 0. .0 00 0%員工勤務津貼 INCENTIVEINCENTIVE & & FESTIVALFESTIVAL BONUSBONUS0 0. .0 00 0% ￥- -績效獎金及節金1.00% SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - SUPPLIESSUPPLIES - - CLEANINGCLEANING0 0. .0 00 0%清潔用品 SUPPLIESSUPPLIES - - GUESTSGUESTS0 0. .0 00 0%顧客用品 SUPPLIESSUPPLIES - - BARBAR0 0. .0 00 0%酒吧用品 SUPPLIESSUPPLIES - - PAPERPAPER0 0. .0 00 0%紙張用品 SUPPLIESSUPPLIES - - COMPUTERCOMPUTER0 0. .0 00 0%電腦用品 SUPPLIESSUPPLIES - - OTHERSOTHERS0 0. .0 00 0%其他用品 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - PROVISIONPROVISION - - CHINAWARECHINAWARE0 0. .0 00 0%重置費用-磁器 0.25% PROVISIONPROVISION - - GLASSWAREGLASSWARE0 0. .0 00 0%重置費用-玻璃器皿0.20% PROVISIONPROVISION - - SILVERWARESILVERWARE0 0. .0 00 0%重置費用-銀器0.10% JACK.YEH. BUDGETBUDGET 2020/6/10:24 Page 3 PROVISIONPROVISION - - LINENLINEN0 0. .0 00 0%重置費用-布巾0.20% PROVISIONPROVISION - - UNIFORMSUNIFORMS0 0. .0 00 0%重置費用-制服0.25% SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - 1.00% - - - - BANQUETBANQUET EXPENSESEXPENSES0 0. .0 00 0%宴會費 FUELFUEL - - KITCHENKITCHEN0 0. .0 00 0%廚房燃料費 MENUMENU & & WINEWINE LISTLIST0 0. .0 00 0%菜單及酒單0.40% SILVERWARESILVERWARE REPAIRMENTREPAIRMENT0 0. .0 00 0%銀器修理費 UTENSILSUTENSILS & & TOOLSTOOLS0 0. .0 00 0%廚具 OTHEROTHER0 0. .0 00 0%水,電,瓦斯 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - BROCHURESBROCHURES & & LITERATURELITERATURE0 0. .0 00 0%廣告手冊及說明書 SALESSALES PROMOTIONPROMOTION0 0. .0 00 0%業務推廣費 TRADETRADE SHOWSHOW / / EXHIBITIONEXHIBITION0 0. .0 00 0%參展費用 PHOTOGRAPHYPHOTOGRAPHY0 0. .0 00 0%照像費 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - ADVERTISING-DOMES.-MAGAZADVERTISING-DOMES.-MAGAZ0 0. .0 00 0%國內廣告-雜誌 ADVERTISING-DOMES.AGENT COMM0 0. .0 00 0%國內廣告-代理佣金 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - R&MR&M - - AIRAIR CONDITIONINGCONDITIONING0 0. .0 00 0%修繕費-空調 R&MR&M - - BUILDINGBUILDING0 0. .0 00 0%修繕費-建築物 R&MR&M - - BOILERSBOILERS0 0. .0 00 0%修繕費-鍋爐 R&MR&M - - BULBSBULBS0 0. .0 00 0%修繕費-燈泡 R&MR&M - - FURNITUREFURNITURE & & CARPENTRYCARPENTRY0 0. .0 00 0%修繕費-傢俱及木工 F&MF&M - - ELECTRICALELECTRICAL0 0. .0 00 0%修繕費-電器設備 R&MR&M - - ENGINEERINGENGINEERING SUPPLIESSUPPLIES0 0. .0 00 0%修繕費-工程用品 JACK.YEH. BUDGETBUDGET 2020/6/10:24 Page 3 R&MR&M - - FLOORFLOOR COVERINGCOVERING0 0. .0 00 0%修繕費-地板 R&MR&M - - KITCHENKITCHEN EQUIPMENTEQUIPMENT0 0. .0 00 0%修繕費-廚房設備 R&MR&M - - PAINTINGPAINTING & & DECORATIONDECORATION0 0. .0 00 0%修繕費-油漆及裝璜 R&MR&M - - PLUMBINGPLUMBING & & HEATINGHEATING0 0. .0 00 0%修繕費-水管及熱水設備 R&MR&M - - VIDEOVIDEO & & AUDIOAUDIO0 0. .0 00 0%修繕費-視聽系統 R&MR&M - - EQUIPMENTEQUIPMENT0 0. .0 00 0%修繕費-營業設備 R&MR&M - - SUNDRYSUNDRY EQUIPMENTEQUIPMENT0 0. .0 00 0%修繕費-五金什項 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - FUELFUEL0 0. .0 00 0%燃料費 TYPESETTINGTYPESETTING EXPENSESEXPENSES0 0. .0 00 0%照相打字 ARTART SHOPSHOP SUPPLIESSUPPLIES0 0. .0 00 0%美工用品 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - FLOWERFLOWER SUPPLIESSUPPLIES0 0. .0 00 0%插花用品 FLOWERFLOWER TOOLSTOOLS0 0. .0 00 0%插花器具 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - OUTSIDEOUTSIDE CONTRACTCONTRACT CLEANINGCLEANING0 0. .0 00 0%外包清潔費 DECORATIONSDECORATIONS0 0. .0 00 0%裝飾費 MISE.MISE. PURCHASESPURCHASES0 0. .0 00 0%什項購置費 POSTAGEPOSTAGE0 0. .0 00 0%郵費 PRINTINGPRINTING & & STATIONERYSTATIONERY0 0. .0 00 0%文具印刷 TAXICABTAXICAB & & CARFARECARFARE0 0. .0 00 0%計程車費 TELTEL & & TELEXTELEX0 0. .0 00 0%電話及電報費 R&DR&D0 0. .0 00 0%研究發展費 LOSS & DAMAGE TO GUEST PROPERTY0 0. .0 00 0%顧客賠償 EQUIPMENTEQUIPMENT RENTALRENTAL0 0. .0 00 0%設備租金 SECURITY SVC.-OUTSIDE CONTRACT0 0. .0 00 0%保全費 JACK.YEH. BUDGETBUDGET 2020/6/10:24 Page 3 PARKINGPARKING - - GUESTSGUESTS0 0. .0 00 0%停車費-客用 PARKINGPARKING - - ININ HOUSEHOUSE0 0. .0 00 0%停車費-自用 LICENSESLICENSES & & INSPECTIONSINSPECTIONS0 0. .0 00 0%執照及檢驗費 MISC.MISC. EXPENSESEXPENSES0 0. .0 00 0%什費 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - TRANS.TRANS. EXPENSESEXPENSES - - DUTYDUTY MEALMEAL0 0. .0 00 0%轉撥費用-內部用餐費 TRANS.TRANS. EXPENSESEXPENSES - - F&BF&B ENTENT0 0. .0 00 0%轉撥費用-餐飲交際費 TRANS.TRANS. EXPENSESEXPENSES - - LAUNDRYLAUNDRY0 0. .0 00 0%轉撥費用-洗衣費 TRANS.TRANS. EXPENSESEXPENSES - - FLOWERFLOWER0 0. .0 00 0%轉撥費用-插花費 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - DISTRI.DISTRI. - - P.T.E.B.P.T.E.B.0 0. .0 00 0%歸零分攤費-人事費用 DISTRI.DISTRI. - - EMPLOYEESEMPLOYEES MEALMEAL0 0. .0 00 0%歸零分攤費-伙食費 DISTRI.DISTRI. - - ARTART SHOPSHOP0 0. .0 00 0%歸零分攤費-美工 DISTRI.DISTRI. - - PUBLICPUBLIC AREAAREA CLEANINGCLEANING0 0. .0 00 0%歸零分攤費-公共區域清潔 DISTRI.DISTRI. - - BANDBAND#VALUE!#VALUE! 歸零分攤費-樂隊 SUBSUB TOTAL:TOTAL:￥- - - - - - TOTALTOTAL EXPENSESEXPENSES0 0. .0 00 0% ￥- - G.O.I.G.O.I. ￥4 47 7, ,1 11 16 6. .0 00 0營業部門損益 = = = = = REALLO.-REALLO.- F&BF&B EXECEXEC OFFICEOFFICE0 0. .0 00 0%分攤費用-餐飲部辦公室 REALLO.-REALLO.- RENTALSRENTALS & & OTHOTH IC.IC.0 0. .0 00 0%分攤費用-租金及其它收入 REALLO.-REALLO.- A A & & G G0 0. .0 00 0%分攤費用-管理部 REALLO.-REALLO.- DATADATA PROCESSINGPROCESSING0 0. .0 00 0%分攤費用-電腦中心 REALLO.-REALLO.- SALESSALES & & MARKETINGMARKETING0 0. .0 00 0%分攤費用-業務部 REALLO.-REALLO.- P.O.M.E.C.P.O.M.E.C.0 0. .0 00 0%分攤費用-工程部 REALLO.-REALLO.- HUMANHUMAN RESOURCESRESOURCES0 0. .0 00 0%分攤費用-人事部 JACK.YEH. BUDGETBUDGET 2020/6/10:24 Page 3 SUBSUB TOTAL:TOTAL:0 0. .0 00 0% ￥- - - - - - G.O.P.G.O.P. 1 10 00 0. .0 00 0% ￥4 47 7, ,1 11 16 6. .0 00 0 REALLO.-BASICREALLO.-BASIC FEESFEES0 0. .0 00 0%分攤費用-基本技術報酬金 REALLO.-INCENTIVEREALLO.-INCENTIVE FEESFEES0 0. .0 00 0%分攤費用-獎勵金 REALLO.-TECHNICALREALLO.-TECHNICAL FEESFEES0 0. .0 00 0% REALLO.-LEASEHOLD & LEASEHOLD IMP0 0. .0 00 0%分攤費用-攤銷租貸權及租貸權改良 REALLO.-DEPRE.BUILDINGREALLO.-DEPRE.BUILDING0 0. .0 00 0%分攤費用-折舊建築物 REALLO.-DEPRE AIR CONDITIONING0 0. .0 00 0%分攤費用-折舊空調設備 REALLO.-DEPRE.BOILERSREALLO.-DEPRE.BOILERS0 0. .0 00 0%分攤費用-折舊鍋爐設備 REALLO.-DEPRE COMPUTER & CALCULA0 0. .0 00 0%分攤費用-折舊電腦費用 REALLO.-DEPRE.ELECTRICALREALLO.-DEPRE.ELECTRICAL0 0. .0 00 0%分攤費用-折舊電器設備 REALLO.-DEPRE.ELEVATORS & ESCALA0 0. .0 00 0%分攤費用-折舊電梯設備 REALLO.-DEPRE.FIRE FIGHTING EQUIP0 0. .0 00 0%分攤費用-折舊消防設備 REALLO.-DEPRE.FLOOR COVERING & C0 0. .0 00 0%分攤費用-折舊地毯及地面覆蓋物 REALLO.-DEPRE.GARDENREALLO.-DEPRE.GARDEN0 0. .0 00 0% REALLO.-DEPRE.GENERATORS & ENGIN0 0. .0 00 0%分攤費用-折舊發電及配電設備 REALLO.-DEPRE.HEALTH CLUB & LEIS0 0. .0 00 0% REALLO.-DEPRE.KITCHEN EQUIPMENT0 0. .0 00 0%分攤費用-折舊廚房設備 REALLO.-DEPRE.LAUNDRY & VALET EQ0 0. .0 00 0% REALLO.-DEPRE.OFFICE FURNITURE &0 0. .0 00 0%分攤費用-折舊辦公室設備 REALLO.-DEPRE.F&B FURNITURE & EQ0 0. .0 00 0%分攤費用-折舊傢俱設備-餐飲 REALLO.-DEPRE.RM FURNITURE & EQU0 0. .0 00 0% REALLO.-DEPRE.SANITATION FACILITY0 0. .0 00 0% REALLO.-DEPRE.SEWAGE DISPOSAL EQ0 0. .0 00 0%分攤費用-折舊污水處理設備 REALLO.-DEPRE.TELE. & TELEX & FA0 0. .0 00 0%分攤費用-折舊電話及電報設備 REALLO.-DEPRE.VIDEOREALLO.-DEPRE.VIDEO & & AUDIOAUDIO0 0. .0 00 0%分攤費用-折舊視聽系統 REALLO.-DEPRE.VEHICLESREALLO.-DEPRE.VEHICLES0 0. .0 00 0% REALLO.-DEPRE.OTHERSREALLO.-DEPRE.OTHERS0 0. .0 00 0%分攤費用-折舊其他設備 REALLO.-INSUR. BUILDING & CONTENT0 0. .0 00 0%分攤費用-保險建築物及其附屬設備 REALLO.-PRE-OPENINGREALLO.-PRE-OPENING EXP.EXP.0 0. .0 00 0%分攤費用-開辦費_攤銷 REALLO.-REALLO.- LANDLAND RENTAL.RENTAL. EXP.EXP.0 0. .0 00 0%分攤費用-土地租金 JACK.YEH. BUDGETBUDGET 2020/6/10:24 Page 3 REALLO.- REAL EXPARTRIATE INC. TAX0 0. .0 00 0%分攤費用-外籍人員所得稅 REALLO.-REALREALLO.-REAL ESTATEESTATE TAXESTAXES0 0. .0 00 0%分攤費用-財產稅 REALLO.-REALLO.- STAMPSTAMP DUTYDUTY0 0. .0 00 0%分攤費用-印花稅 REALLO.- AFFILI.CO.INTEREST INCO0 0. .0 00 0% REALLO.-REALLO.- REALREAL OTHEROTHER TAXESTAXES0 0. .0 00 0% REALLO.-REALLO.- FINA