酒店會(huì)計(jì)核算辦法(20160509)

1、酒店酒店會(huì)計(jì)核算辦法會(huì)計(jì)核算辦法目錄第一章總則.............................................................................................1第二章會(huì)計(jì)核算準(zhǔn)則.............................................................................2第三章會(huì)計(jì)科目.........

2、............................................................................2第四章長(zhǎng)期待攤費(fèi)用...........................................................................11第五章實(shí)收資本..................................................

3、.................................12第六章長(zhǎng)期投資...................................................................................13第七章在建工程...................................................................................14第

4、八章主營(yíng)業(yè)務(wù)收入的核算...............................................................15第九章主營(yíng)業(yè)務(wù)成本...........................................................................16第十章收取訂金的核算................................................

5、.......................16第十一章會(huì)員卡儲(chǔ)值卡的核算........................................................17第十二章應(yīng)收賬款及壞賬準(zhǔn)備的核算...............................................18第十三章庫(kù)存商品的核算................................................

6、...................20第十四章固定資產(chǎn)核算.......................................................................21第十五章無(wú)形資產(chǎn)...............................................................................23第十六章預(yù)提的費(fèi)用計(jì)入其他應(yīng)付款...........

7、....................................23第十七章借款.......................................................................................24單、請(qǐng)購(gòu)單、收款收據(jù)、借款單等。2.外來(lái)原始附件指：本酒店與與其他單位或個(gè)人發(fā)生業(yè)務(wù)、勞務(wù)關(guān)系由對(duì)方開(kāi)給本單位憑證、發(fā)票、收據(jù)等。3.會(huì)計(jì)憑證保管期限為15年；總賬、明細(xì)賬1

8、5年；現(xiàn)金和銀行日記賬保管25年；銀行對(duì)賬單5年；會(huì)計(jì)移交清冊(cè)15年；檔案保管清冊(cè)、檔案銷毀清冊(cè)永久保管。(七)會(huì)計(jì)報(bào)表，依據(jù)財(cái)政稅務(wù)部門和集團(tuán)總公司財(cái)務(wù)部的要求及時(shí)填制申報(bào)。第三章第三章會(huì)計(jì)科目會(huì)計(jì)科目類型級(jí)次編碼科目名稱輔助賬資產(chǎn)11001庫(kù)存現(xiàn)金庫(kù)存現(xiàn)金資產(chǎn)21001.01人民幣現(xiàn)金科目資產(chǎn)11002銀行存款銀行存款資產(chǎn)21002.01銀行1（基本戶）現(xiàn)金科目資產(chǎn)21002.02銀行2…現(xiàn)金科目資產(chǎn)11012其他貨幣資金其他貨幣資