酒店财务会计科目术语解析资料.docx

国际品牌酒店财务会计科目术语解析—总机房与运输部门国际品牌酒店的财务会计科目设置都是按照国际统一会计制度设置的，因此更有利于酒店财务的管理工作，本文以客房部为例向大家介绍下国际酒店财务报表中经常出现的财务术语TELEPHONE DEPARTMENT 总机房REVENUEThis account should be credited withrevenue derived from the use of telephone facilities by guests, divided into: Local calls, Long distancecalls, IDD calls, Other revenues derived from the use of facsimileservices, modem services and other telephone services. 收入此项收入来自于客人使用酒店设施包括：本地、长途、国际长途、其他收入：使用、使用调制解调器（猫）上网和其他服务SERVICECHARGE It includes 100% of the service chargecollected through the operation of the department. 服务费通过运作部门向客人征收100%的服务费。

TAX It includes tax withheld on revenue andservice charge. 征税征收营业税范围包括：收入和服务费COST OF SALES (V) The total of the amounts billed by thetelephone companies for local, long distance and IDD calls and other revenuesthrough the switchboard constitutes the gross cost of sales. Note: In some countries and as per theirrespective legislation’s, revenue will be reported as Gross Profit (afterdeduction of any cost of sales) only. Subsequently, the Cost of Sales captionwill appear with the value 0. 成本（可变成本）成本是根据当地电信公司出具的帐单来计算，包括：通过总机转接的本地、外地、国外长途和其他收入。

备注：某些国家的法律规定，是将毛利润（扣除成本后的利润）上报为收入；因此，成本记为零PAYROLL & RELATED EXPENSES 工资和相关费用•Salariesand WagesThis account includes vacation pay,severance pay, bonus, incentive pay, sick pay, overtime pay, and holiday pay. ¶工资和薪水包括：假期工资、解雇费、红利、津贴、病假工资、加班费和节日工资•EmployeeBenefitsThis account is charged with payroll taxes,insurance, pension and other related expenses properly applicable to thisdepartment. The cost of food and beverage furnished tothe telephone department employees is also included in this account. ¶员工福利包括：工资税、保险、养老金、及与此部门相关的费用。

总机房员工的食物和饮料费用记入总机房帐目•ServiceCharge RedistributedThis account is charged with the portion ofservice charge to be redistributed to the department employees. ¶服务费重新分配服务费按照一定比例重新划分到员工手中OTHER EXPENSES 其他费用•Rentalof Equipment (F)This account should be charged with therental of various equipments for the department operation. ¶租用设备为本部门正常运转之用而租用设备费用•ContractServices (F)It includes any expenses associated with anactivity that is normally charged to the department but is now outsourced.Examples include equipment maintenance and service contracts related to thetelephone department. ¶约定劳务使用签约公司服务而花费的成本，如总机系统和设备维护成本也记入此项目。

•Uniforms(V)The cost or rental of uniforms and otherrelated costs should be charged to this account. It also includes the cost ofcleaning or repairing uniforms of telephone department employees. ¶制服包括：租用制服，及与此相关的一切费用，还包括清洗和修补总机房制服费用•Printing& Stationary (V)This account should be charged with thecost of all printed forms, service manual, stationery and office supplies,whether purchased from outside printers or produced internally, when used bythe employees of the telephone department. ¶印刷品和文具（可变成本）此项成本包括：由酒店内部印制或向供应商购买的用于（总机房）部门内部的一切表格、服务手册、文具和其他办公室用品。

•Telephone,Postage & Cable (V)Any telephone expenditures that can bedirectly related to the operation of the department should be charged to thisaccount as well as the cost of postage, telegrams and cable. ¶、邮资和电报（可变成本）凡直接涉及总机房运作的、邮资和电报费用都记入此部门帐目•Training(V)Includes costs other than time associatedwith training department employees. Examples include instructor fees, special training supplies andmaterials. ¶培训（可变成本）此项包括除了培训时间以外的培训总机房员工的一切成本如：培训老师的酬金、特殊培训用品和材料•Miscellaneous(V)Any costs that are not identifiable underanother caption should be charged to this account. ¶杂项（可变成本）任何与总机房相关但还未确认项目的费用都记入此部门帐目。

TRANSPORTATION DEPARTMENT 运输部门REVENUE This account should be credited withrevenue derived from the use of hotel cars by guests, divided into car revenue,shuttle revenue and other revenue such as the sale of cold drinks. 收入客人租用酒店车辆的收入，分为：小车出租、往返汽车接送和其他收入比如饮料销售SERVICECHARGE It includes 100% of the service chargecollected through the operation of the department. 服务费通过运作部门向客人征收100%的服务费TAX It includes tax withheld on revenue andservice charge. 征税征收营业税范围包括：收入和服务费COST OF SALES (V) The cost of goods associated with itemssold and classified as Other Revenue should be charged to this account. 成本分为销售物品成本和其他成本2部分。

PAYROLL & RELATED EXPENSES 薪资和其他相关开支•Salariesand WagesThis account includes vacation pay,severance pay, bonus, incentive pay, sick pay, overtime pay, and holiday pay. ¶工资和薪水包括：假期工资、解雇费、红利、津贴、病假工资、加班费和节日工资•EmployeeBenefitsThis account is charged with payroll taxes,insurance, pension and other related expenses properly applicable to thisdepartment. The cost of food and beverage furnished tothe telephone department employees is also included in this account. ¶员工福利包括：工资税、保险、养老金、及与此部门相关的费用总机房员工的食物和饮料费用记入此部门帐目。

•ServiceCharge RedistributedThis account is charged with the portion ofservice charge to be redistributed to the department employees. ¶服务费重新分配服务费按照一定比例重新划分到员工手中OTHER EXPENSES 其他开支•MotorFuel – Vehi。