酒店財務管理操作實務（第三版）

編 者 的 話 ············································································1
再 版 說 明 ············································································6
收銀及內(nèi)控業(yè)務 ·····································································1
一、收銀基礎工作 ·······························································2
二、前臺收銀 ···································································· 10
三、餐廳收銀 ···································································· 19
四、收銀員對客服務 ·························································· 24
五、出納業(yè)務 ···································································· 32
六、票證管理 ···································································· 40
七、營業(yè)稽核 ···································································· 43
會計業(yè)務及規(guī)范 ··································································· 49
一、會計政策 ···································································· 50
二、會計科目設置 ····························································· 62
三、會計業(yè)務賬務處理100 例 ·············································· 80
四、酒店重點業(yè)務實例（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、財務分析 ···································································180
九、年末財務決算注意事項 ················································195
十、財務總監(jiān)雙軌匯報制 ···················································197
十一、會計檔案管理 ·························································211
十二、財務會計工作交接 ···················································219
十三、財務檢查 ·······························································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
應收、應付賬款管理 ····························································275
一、應收賬款管理 ····························································276
二、應付賬款的管理 ·························································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
預算管理 ············································································371
一、財務預算編制規(guī)程 ······················································372
二、預算編制總體方案 ······················································395
三、超預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：財務操作流程圖 ···················································434
附錄四：財務部基本業(yè)務術語釋義 ······································435