酒店財(cái)務(wù)管理操作實(shí)務(wù)（第三版）

編 者 的 話 ············································································1
再 版 說 明 ············································································6
收銀及內(nèi)控業(yè)務(wù) ·····································································1
一、收銀基礎(chǔ)工作 ·······························································2
二、前臺收銀 ···································································· 10
三、餐廳收銀 ···································································· 19
四、收銀員對客服務(wù) ·························································· 24
五、出納業(yè)務(wù) ···································································· 32
六、票證管理 ···································································· 40
七、營業(yè)稽核 ···································································· 43
會計(jì)業(yè)務(wù)及規(guī)范 ··································································· 49
一、會計(jì)政策 ···································································· 50
二、會計(jì)科目設(shè)置 ····························································· 62
三、會計(jì)業(yè)務(wù)賬務(wù)處理100 例 ·············································· 80
四、酒店重點(diǎn)業(yè)務(wù)實(shí)例（30 例） ··········································101
五、會計(jì)憑證的填制和審核 ················································151
六、會計(jì)賬簿的登記 ·························································164
七、會計(jì)報(bào)表 ···································································167
八、財(cái)務(wù)分析 ···································································180
九、年末財(cái)務(wù)決算注意事項(xiàng) ················································195
十、財(cái)務(wù)總監(jiān)雙軌匯報(bào)制 ···················································197
十一、會計(jì)檔案管理 ·························································211
十二、財(cái)務(wù)會計(jì)工作交接 ···················································219
十三、財(cái)務(wù)檢查 ·······························································220
十四、高層管理人員的離任審計(jì) ·········································265
貨幣資金管理 ······································································267
一、現(xiàn)金管理 ···································································268
二、銀行存款管理 ····························································271
應(yīng)收、應(yīng)付賬款管理 ····························································275
一、應(yīng)收賬款管理 ····························································276
二、應(yīng)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(jìn)出倉及管理 ···················································322
四、物資盤點(diǎn)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(fèi)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(xiàng)費(fèi)用控制 ····························································360
預(yù)算管理 ············································································371
一、財(cái)務(wù)預(yù)算編制規(guī)程 ······················································372
二、預(yù)算編制總體方案 ······················································395
三、超預(yù)算支出項(xiàng)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(cái)務(wù)操作流程圖 ···················································434
附錄四：財(cái)務(wù)部基本業(yè)務(wù)術(shù)語釋義 ······································435