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精品资料网（）25万份精华管理资料，2万多集管理视频讲座精品资料网（）专业提供企管培训资料TABLEOFCONTENTS目录Preface前言…………………………………………………………………………………viiMajorChangesfirstEdition与第一版的主要变动…………………………………………ixPROFORMABALANCESHEET示范性资产表……………………………………………1ASSETS资产…………………………………………………………………………………3CurrentAssets流动资产……………………………………………………………………3Cashonhand库存现金……………………………………………………………………3CashinBanks银行存款……………………………………………………………………3FixedDepositsatBank银行定期存款……………………………………………………3TradeAccountsReceivable应收帐款……………………………………………………3Inventories存货……………………………………………………………………………4Prepayments预付款…………………………………………………………………………5OtherCurrentAssets其它流动资产…………………………………………………………5Investments投资……………………………………………………………………………6FixedAssets固定资产………………………………………………………………………6DeferredExpenses递延费用…………………………………………………………………9SHARECAPITAL,RESERVES&LIABILITIES股本，储备和负债…………………………9CurrentLiabilities流动负债………………………………………………………………9BankOvrdraft银行透支……………………………………………………………………9LongTermLiabilityMaturedCurrently一年以内到期的长期负债………………………9TradeAccountsPayable应付帐款…………………………………………………………10Accruals应计预提费用……………………………………………………………………10Provisions临时备付费用…………………………………………………………………11ShortTermLoans短期借款………………………………………………………………11ProposedDividend拟分股利………………………………………………………………12OtherCurrentLiabilities其它流动负债……………………………………………………12DeferredLiabilities递延负债………………………………………………………………12LongTeamLoans长期借款…………………………………………………………………12SHARECAPITAL股本………………………………………………………………………12Paid-upCapital实收股本……………………………………………………………………13REVENUERESERVES收益储备……………………………………………………………13UnappropriatedProfits.未分配利润…………………………………………………………131精品资料网（）25万份精华管理资料，2万多集管理视频讲座精品资料网（）专业提供企管培训资料TABLEOFCONTENTS（Cont’d）目录(续)CAPITALRESERVES资本储备………………………………………………………………13SharePremiumResreve资本盈余储备……………………………………………………13AssetRevaluationReserve资产重估储备…………………………………………………13OtherReserve其它储备……………………………………………………………………13PROFORMAPROFIT&LOSSSTATEMENT损益表样本…………………………………14客房部损益表样本………………………………………………………………………………PROFORMAROOMSDEPARTMENTPROFIT&LOSSSTATEMENT………………………15NOMENCLATURE专门术语…………………………………………………………………16STATISTICS统计数据…………………………………………………………………………18OVERVIEWOFROOMSNOMENCLATURE客房部术语综述…………………………19OTHERCOMMONSTATISTICS其它常用统计数据…………………………………ROOMSREVENUE客房营业收入……………………………………………………………22RoomsRevenue客房营业收入………………………………………………………………23ServiceCharge服务费………………………………………………………………………23OtherIncome其它收入………………………………………………………………………23MARKETSEGMENTATION市场类别分析…………………………………………………24DIRECTEXPENSES直接费用………………………………………………………………26TotalLaboutCost工资及福利费用…………………………………………………………26Laundry&DryCleaning洗衣和干洗…………………………………………………………26Uniforms员工制服…………………………………………………………………………26Linens&Blankets布件和毯子………………………………………………………………26Cleaning&CleaningSupplies清洁和清洁用品……………………………………………26Supplies&Others服务用品…………………………………………………………………27Priinting&Stationery文具和印刷……………………………………………………………28Telephone,Telex&Postage电话，电传电报和邮资…………………………………………28TravelAgents’commissions旅行社佣金……………………………………………………27ReservationService订房服务费……………………………………………………………28TravellingExpenses差旅及交通费…………………………………………………………28TV&MovieExpenses电视和电影费用……………………………………………………29RevenueTax&Licences营业税和执照费…………………………………………………29Miscellaneous杂项…………………………………………………………………………29餐饮部损益表样本………………………………………………………………………………PROFORMAFOOD&BEVRAGEDEPARTMENPROFIT&LOSSSTATEMENT……………30NOMENCLATURE专科术语…………………………………………………………………31精品资料网（）25万份精华管理资料，2万多集管理视频讲座精品资料网（）专业提供企管培训资料2TABLEOFCONTENTS（Cont’d）目录(续)FOOD&BEVERAGEREVENUE食品和饮料收入…………………………………………34FoodSales食品销售…………………………………………………………………………34BeverageSales饮料销售……………………………………………………………………34PubliceRooms入场费及其它收费…………………………………………………………35ServiceCharge服务费………………………………………………………………………36DIRECTEXPENSES直接费用………………………………………………………………35CostofFoodSold出售食品的成本…………………………………………………………35CostofFoodSold出售饮料的成本…………………………………………………………35TotalLabourCosts工资及福利费用………………………………………………………36Music&Entertainment音乐和娱乐…………………………………………………………36Laundry&DryCleaning洗衣和干洗…………………………………………………………37Uniforms员工制服…………………………………………………………………………37Linens布件…………………………………………………………………………………37Cleaning&CleaningSupplies清洁和清洁用品……………………………………………38Supplies&Others服务用品…………………………………………………………………38Printing&Stationery文具及印刷……………………………………………………………38Menus&BeverageLists菜单和饮料单………………………………………………………38China,Glassware&Utensils瓷器，玻璃器皿和厨房用具…………………………………39Silverware&Hollowware银器和盛器………………………………………………………39Fuel&Ice燃料和冰SupervisionFee督导费………………………………………………………………………39Telephone,Telex&Postage电话，电传电报和邮资…………………………………………39TravellingExpenses差旅/交通费……………………………………………………………40DevenueTax&Licences营业税和执照费…………………………………………………40Miscellaneous杂项…………………………………………………………………………40PROFORMABUSINESSCENTREPROFIT&LOSSSTATEENT………………………………商务中心损益表样本……………………………………………………………………………41Revenue营业收入……………………………………………………………………………42CostofCables&Telex电话和电传电报成本………………………………………………42CostofCopyingService复印成本…………………………………………………………42CostofFax传真成本………………………………………………………………………42TotalLabourCosts工资及福利费用………………………………………………………42Laundry&DryCleaning洗衣和干洗…………………………………………………………42Uniforms员工制服…………………………………………………………………………42Printing&Sationery文具及印刷……………………………………………………………42RevenueTax&Licences营业税和执照费…………………………………………………42Miscellaneous杂项…………………………………………………………………………42PROFORMAFLOWERSHOPPROFIT&