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1、精品资料网（http:/）25万份精华管理资料，2万多集管理视频讲座TABLE OF CONTENTS 目 录Preface 前言 viiMajor Changes first Edition 与第一版的主要变动 ixPROFORMA BALANCE SHEET 示范性资产表1ASSETS 资产3 Current Assets 流动资产3 Cash on hand 库存现金3 Cash in Banks 银行存款3 Fixed Deposits at Bank 银行定期存款3 Trade Accounts Receivable 应收帐款3 Inventories 存货4 Prepayments
2、 预付款5 Other Current Assets 其它流动资产5 Investments 投资6 Fixed Assets 固定资产6 Deferred Expenses 递延费用9SHARE CAPITAL,RESERVES&LIABILITIES股本，储备和负债9 Current Liabilities 流动负债9 Bank Ovrdraft 银行透支9 Long Term Liability Matured Currently 一年以内到期的长期负债9Trade Accounts Payable 应付帐款10 Accruals 应计预提费用10 Provisions 临时备付费用11
3、 Short Term Loans 短期借款11 Proposed Dividend 拟分股利12 Other Current Liabilities 其它流动负债12 Deferred Liabilities 递延负债12 Long Team Loans 长期借款12SHARE CAPITAL 股本12 Paid-up Capital 实收股本13 REVENUE RESERVES 收益储备13 Unappropriated Profits. 未分配利润13 1TABLE OF CONTENTS（Contd）目 录(续)CAPITAL RESERVES 资本储备13 Share Premiu
4、m Resreve 资本盈余储备13 Asset Revaluation Reserve 资产重估储备13 Other Reserve 其它储备13PROFORMA PROFIT&LOSS STATEMENT 损益表样本14客房部损益表样本PROFORMA ROOMS DEPARTMENT PROFIT&LOSS STATEMENT15NOMENCLATURE 专门术语16STATISTICS 统计数据18 OVERVIEW OF ROOMS NOMENCLATURE 客房部术语综述19 OTHER COMMON STATISTICS 其它常用统计数据ROOMS REVENUE 客房营业收入2
5、2 Rooms Revenue 客房营业收入23 Service Charge 服务费23 Other Income 其它收入23MARKET SEGMENTATION 市场类别分析24DIRECT EXPENSES 直接费用26 Total Labout Cost 工资及福利费用26 Laundry&Dry Cleaning 洗衣和干洗26 Uniforms 员工制服26 Linens&Blankets 布件和毯子26 Cleaning&Cleaning Supplies 清洁和清洁用品26 Supplies&Others 服务用品27 Priinting&Stationery 文具和印刷2
6、8 Telephone,Telex&Postage 电话，电传电报和邮资28 Travel Agentscommissions 旅行社佣金27 Reservation Service订房服务费28 Travelling Expenses 差旅及交通费28 TV&Movie Expenses 电视和电影费用29 Revenue Tax&Licences 营业税和执照费29 Miscellaneous 杂项29餐饮部损益表样本PROFORMA FOOD&BEVRAGE DEPARTMEN PROFIT&LOSS STATEMENT30NOMENCLATURE 专科术语31 2TABLE OF CO
7、NTENTS（Contd）目 录(续)FOOD&BEVERAGE REVENUE 食品和饮料收入34 Food Sales 食品销售34 Beverage Sales 饮料销售34 Publice Rooms 入场费及其它收费35 Service Charge 服务费36DIRECT EXPENSES 直接费用35 Cost of Food Sold 出售食品的成本35 Cost of Food Sold 出售饮料的成本35 Total Labour Costs 工资及福利费用36 Music&Entertainment 音乐和娱乐36 Laundry&Dry Cleaning 洗衣和干洗37
8、 Uniforms 员工制服37 Linens 布件37 Cleaning&Cleaning Supplies 清洁和清洁用品38 Supplies&Others 服务用品38 Printing&Stationery 文具及印刷38 Menus&Beverage Lists菜单和饮料单38 China,Glassware&Utensils 瓷器，玻璃器皿和厨房用具39 Silverware&Hollowware银器和盛器39 Fuel&Ice 燃料和冰 Supervision Fee 督导费39 Telephone,Telex&Postage 电话，电传电报和邮资39 Travelling Expenses 差旅/交通费40 Devenue Tax&Licences 营业税和执照费40 Miscellaneous 杂项
