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1、酒店管理费用酒店管理费用挂名连锁酒店的费用（挂名连锁酒店的费用（RoyaltyRoyalty）计算案例）计算案例ROYALTYROYALTY 的费用的费用加盟时费用加盟时费用A A 店连锁店店连锁店60 间 Room 100 万B B 店连锁店店连锁店100 间 Room 100 万C C 店连锁店店连锁店100 间 Room 100 万60 间以上每间 5 仟元100 间以上每间 2 仟元100 间以上每间 2 仟元综合企划监修费综合企划监修费约建物结构体的 1.5总建设费（餐厅、店铺不含）的 1.5设计监理契约另计的话约上项的1/2餐厅店铺（含厨房）约面积 5,000 元/评计总工程费（含
2、土地备品等）1 亿- 1.51 亿以上 - 经营指导费经营指导费住宿收入住宿收入住宿收入3客房收入住宿收入3（税金不含）2餐饮收入餐饮收入各餐饮餐饮收入餐饮收入1（含宴会厅）1（税金不含）2贩卖促进负担费贩卖促进负担费住宿收入2客房收入委托广告宣传费约住宿收入1（税金不含）2其他其他教育训练费 实计保证金 60 万MARK LOGO 免费备注备注MASTER PLAN 制作80 万以上事业 PLAN 制作上述之百分比及金额均为参考值，其中约有1015的弹性系数，地理条件（Location） 较佳的业主而言，宜尽量经过谈判争取有利之立场，以减少支付各项费用比例委托经营之收费内容：委托经营之收费内
3、容：1.技术服务费（Technical Service）：旅馆筹建期间,管理公司提供经营管理政策评估、市场调查及各营业场所空间规划之建议而收取的费用,通常由双方议定一个固定金额,业主分期支付。2.基本管理费（Management Fee）：双方议定每月（或每季）收取基本管理费,一般收取营业收入的 2%4%之间的费用。3.利润分配金（Incentive Fee）：从营业毛利中抽取 5%10%利润奖金。-营业收入营业费用（不含固定资产折旧）营业毛利-因折旧不含于减项之中,因此较一般财务会计之营业毛利金额为高。 这些管理会计与财务间不同的理念,如果业主没有充分了解,最容易形成双方合作不愉快的导火线。
4、财务专业词汇财务专业词汇a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principl
5、e 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional m
6、argin 附加利差additional risk 附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee 管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax r
7、ate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改
8、amortization of deferred loan fees and related consideration递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to 类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securi
9、ties laws 适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation 近似arbitrary and artificially high value ( 承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arms length transaction 公平交易arrang
10、ement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的
11、)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for
12、-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构 bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat c
13、harterer 光船承租人bargain renewal option 廉价续租任择权basic earnings per share 每股基本收益basic rent 基本租金（各期应付的租金）beneficiaries 受益人big-ticket items 大额项目bill and collect 开票和收款binding agreement 有约束力的协议blind vendor discount 卖主暗扣bluebook 蓝皮书（美国二手市场设备价格手册）book income 账面收入book loses 账面亏损borrower 借款人BPO(bargain purchase
14、option)廉价购买任择权bridge facility 桥式融通bridge 桥梁broker fee 经纪人费brokers 经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer 推土机bundled additional services 捆绑（在一起的）附加服务bundling 捆绑（服务）business acquisition 业务收购business and occupation tax 营业及开业许可税business generation 业务开发business trust 商业信托by(e)-laws 细则byte 字节
15、一、 资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashiers cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refund
16、able deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account rece
17、ivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivab
18、le库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process
19、 - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term inve
20、stment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Sto
21、ck rights investment depreciation reserves债权投资减值准备 Bcreditors rights investment depreciation reserves1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 I
22、nstruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-p
23、urpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement forfabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construct
24、ion-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names着作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 tr
25、ademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101 待处理流动资产损溢 Wait deal intangible assets loss or income191102 待处理固定资产损溢 Wait deal
26、 fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism
27、2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintai
28、ning and building citiespayable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用
29、 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券
30、面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year2331 专项应付款
31、Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Cap
32、ital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公
33、积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other cheng
34、eover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion314106 提取职工奖励及福利基金 Withdrawal staff and workers bonus andwelfare fund314107 利润归还投资 Profits capitalizad on
35、return of investment314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利 Common Stock dividends change toassets(or stock)314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost o
36、f manufacture410101 基本生产成本 Base cost of manufacture410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business
37、 traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 D
38、epreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售
39、Sales materials代购代售包装物出租 Wrap page lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves5203 补贴收入 Subsidize revenue国
40、家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement incom
41、e支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business exp
42、ense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 S
43、taff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费
44、 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stam
45、p tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on s
46、ales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment会计科目说明会计科目说明一、 薪资及有关人事费用：以下之费用可辨认者,直接归属到各部门 ,若无法归属入於”600”人事部门。60107 退休金根据营利事业所得税查核准则之规定 ,以已付薪资总额百分之二限度内提列退休金。60108 员工住宿费公司租宿舍给员工居住之租金、水电、
47、燃料及各种维护维修费等。（家俱购买五万以下列“什项购置” ,家俱购买五万以上列 “什项设备”）60110 员工医疗费公司自备紧急救箱之药品及医疗仪器 ,每月支付医师之药品费 ,有医疗保险之外籍人员未加入保险之前所发生之医疗费。60111 员工人事费员工手册、试别证、员工婚、丧、伤害、生育补助费、优良员工之奖牌、名牌、外籍员工之VISATRIP 费用、名片、模范员工旅游机票住宿费等。60112 外籍员工生活费 外籍员工生活津贴。60113 员工勤务津贴夜班津贴、两头班津贴等,津贴系按排班表计算。（收帐员之机车津贴及各餐厅 Trainer 之津贴直接并入 “薪资” 科目）60114 员工迁移费外籍
48、签约人员第一次到职及离职之搬家费用。60115 人才培训费各种训练用的教材、书籍、用品、幻灯片、影本、支付教师的钟点费、员工国内外受训之费用等。60116 员工生活津贴非外籍人员之生活津贴。60117 绩效奖金及节金 每月所发之绩效奖金、中秋节、端午节公司发之奖金。60118 员工杂志费员工自办之书报及刊物。注：购买员工使用之书报及刊物入【67707 书报杂志费】60119 员工徵募费在书报杂志所刊登之招募员工启事。60120 员工交谊费60121 员工福利金60122 董监事车马费60123 健保费劳保费二、 用品费60201 清洁用品员工旅游、康乐活动、聚餐、或对员工社区活动之补助费、及各
49、种运动项目之补助费。主要为公司负担的福利金,包括：1.营业额提拨福利金。（按每月营业收入总额提拨 0.05）2.资本额提拨福利金。公司董监事联席会议董监事出席之车马费。投保金额*0.0425*60*2.36投保金额*0.065*70包括下列物品：1.药剂类：盐酸、硫酸、酒精、清洁剂、洗衣粉、铜油、杀虫剂、汽油、肥皂、打腊剂60202 顾客用品等。2.工具类：水桶、畚箕、垃圾车、拖把、手套、清洁衣、钢刷、擦窗器或设备、吸尘器洗地毯机、捕鼠器、捕蝇纸等。3.咖啡机清洗药片、游泳池滤器注 1：以上各类物品营业单位领用入”清洁用品”科目。注 2：非营业单位领用入”其他用品”科目。注3 ： 擦窗器及设备
50、 、 吸尘器 、 及洗地毯机入 【67706杂项购置费】供顾客使用而顾客可以直接填写或接触之用品、耗用品。包括下列物品：1.客房：记事簿、开瓶器（冰箱饮料用）、衣刷、针线包、糖果、鲜花、水果、礼品、文具夹及用品、衣架、书报杂志、火柴、衣物60203 酒吧用品60204 纸张用品袋、睡衣、拖鞋、擦面纸、录影带。2.浴室：洗澡帽、梳子、肥皂、爽身粉、卫生纸、洗发水、牙刷、牙膏.等。3.餐饮：胸花、小糖果、礼品、火柴、报纸、纪念品、牙签、吸管、Club 使用之 KTV 录影带；若针对某一特殊节日所购进之物品则作业务推广费。注：餐饮使用之发票、Captain Order 则入【67709文具印刷】餐饮
51、部用之开瓶器、搅拌器、开瓶器、果汁机、滤网、调酒棒、软木塞、酒塞、装饰於饮料上之小雨伞等、氮气。注：酒吧内之小设备如果汁机、热咖啡器金额在五万元以下则入【61207 厨具】均在厨房内及酒吧使用：纸盒、花边、纸杯、纸60205 电脑用品60299 其它用品60304 重置费用三、 客房部费用61101 旅行社佣金61102 房客外送费61103 订房费盘、纸巾、腊纸、蛋塔酥杯、冰淇淋杯、滤纸、锡箔纸、包食品纸、衬纸、垫纸。列表机色带、零件、磁碟、雷射印表机之碳粉、光筒、墨水夹、萤幕之护目镜、扩充Disk.等。非属以上所列之用品费则入本科目（美食节用之吸管、杯子.等）。布巾、口布修改。旅行社介绍住
52、客之佣金。（一般为房租净额的10%）由於 OVER BOOKING,且客人已有订房,但无房间可供其住宿,於是外送至其他饭店之费用。机场旅馆中心经常费、订房系统之软体费用及固定缴纳 JAL 之订房系统会费。61104 RIH 订房佣金因支付 RIH 订房系统介绍住客之佣金。 （目前为房租净额 2）61105 影视放映系统费 CNN 发行费用。61106 房客运送费承租外面交通公司免费代为接送客人的费用包括签约的公司及总经理指定之住客。不以 【67702交际费-馆内-其他】入帐,此为免费服务客人。61107 丽晶集团市场行RIH 根据客房收入按一定比例抽取费用。销费61108 付费电视查询费 根据
53、合约规定以当日住客房间数计算,每一房 2.5元。四、 车辆费用61501 车辆维护费自购车辆经常性的维护修理费。61502 税捐 车辆车辆之燃料税、牌照税。61503 保险费 汽车 客用旅行车及 12 部凯迪拉克轿车之保险费。61504 租车费 紘翔 紘翔根据每月统计载客往返於 HOTEL 与机场之收入抽成 65向公司请款所入之费用,此为租车成本。61505 租车费 外租 若不是由紘翔出车 ,直接向租车公司租用之费用 ,此为租车成本。61506 过路及过桥费因接送客人或因公自用所发生之过路或过桥费。五、 餐饮费用：61201 宴会费特别指因某一宴会连带引起之费用,例如：BANNER、因办此宴会
54、而需向外租用设备之费用,此费用可加价向客人 CHARGE BACK,或免费提供。注：因长期性业务需要向外租用设备,帐入 【6771861203 厨房燃料费61204 菜单及酒单61205 娱乐及演艺费设备租金】。包括木炭、煤炭、瓦斯、瓦斯控制器、蒸汽、食品保温材料、酒精蜡。注：锅炉油入【65102 燃料费】菜单及酒单之设计费、印刷成本、菜单及酒单之纸张或硬纸板等材料。中庭乐队之薪资入 【690 部门 （乐队及演艺人员） 】 ,再根据此部门之总费用分摊至各部门。客房部：30.0咖啡厅：17.5中庭酒廊：17.5上庭酒廊：12.25宴会厅：7.0牛排馆：12.25采逸楼：2.161206 银器修理
55、费61207 厨具采风轩：1.4注：因某一特殊节日（如：美国周、法国周、欧洲周等）而 聘请之乐 团酬劳帐入 【400 公关部,64204 业务推广费】银器重新电镀、打光及黏接等。主要为厨房及酒吧内之小设备或工具的更新 ,例如：肉槌、打蛋器、釜、水壶、柴刀、挤柠檬器、调味匙、各式模子、锅子、锅铲、切板、磨刀石、烤肉串、果汁机、热咖啡器等。注：1.若为顾客使用之挤柠檬器则帐入【营业器具-银器】2.若非厨房及酒吧之小设备则入【67706 杂项设备】六、 管理部费用63001 银行手续费支付与银行往来所发生之手续费,例如：汇款之汇费。63002 信用卡佣金费用 支付信用卡公司之手续费支出。63003
56、会计师费支付会计师之查帐公费、顾问费等 ,按年费每月分摊入帐。注：至於因服务本公司 CASE 所发生之影印、打字、邮电费等,则按其性质入其相关科目。63004 保险费-C.G.L公司投保之第三人责任险（财产险及汽车险除外）63005 律师费支付律师之顾问费及因诉讼案件而需支付律师之费用。63006 坏帐损失根据营利事业所得税查核准则地九十四条之规定,备呆帐余额最高不得超过应收帐款及应收票据余额之 1。63007 其他冲销营业税缴纳与帐上数之差异。七、 电脑中心费用：63101 硬体维护费电脑设备之维修费及之维护费。PABX 之维护费则入【040 总机 65018 修缮费-营业设备】八、 公关及
57、宣传费64201 广告手册及说明 公关印制之广告小手册、简介、FLYER、丽晶季书刊、每月活动表及饭店在各种节目之促销活动所印制之广告小手册。64204 业务推广费1.各种展览之赞助及宣传用品。64205 参展费用2.一时乐团之酬劳（例如：美国周、法国周等聘请外国乐团来表演）注：宴会琴师之演奏酬劳入【61201 宴会费】3.特殊节目举办各项活动之费用及文宣（例如：美国周、法国周、情人节、中秋节等）注：若业务推广活动普及全饭店则入【 400公关部】费用,否则直接归属入各部门费用。参加展览租用摊位及场地布置费用。注：1.限国内租用摊位之费用,例如：元宵节花灯之展览则入【400 公关部】费用。2.中
58、华美食节费用直接入参加部门之业务推广费。64207 照像费九、 修缮费65001 修缮费-空调3.国外参展费用及旅费、总经理出差费（含交通费 、 住宿费及膳杂费等） 帐入 【客房部67712差旅费；若电话费、交际费等则入应归属之科目】。各部门购买底片、冲洗照片之费用。注：1.聘请照像师或模特儿拍照之费用无论其性质或用途均入【400 公关部】2.照相排版入【66401 照相打字】包括外包工程及维修 ,以及一些内部日常维修用品。例如：空调主机维修、冷却塔、帮浦、抽风管、风管之滤网、风扇、风管机、冷却剂、输水管、绝缘材料、风管机清洗等。65002 修缮费-建筑物65003 修缮费-锅炉65004 修
59、缮费-灯泡包括外包工程及维修 ,以及一些内部日常维修用品例如：屋顶、外墙、窗户、防水处理、大楼连接缝、噪音处理、及与大楼结构有关之维修。包括外包工程及维修 ,以及一些内部日常维修用品。例如：清洗锅炉之工业盐、耐火泥、压力表、防垢剂、高压防震软管、压缩机、集灰器、锅炉用之风扇、软水装置、热交换器、保温系统。包括日光灯及电灯灯泡例如：卤素灯炮、省电灯炮、萤光灯炮、金属灯炮、高压钠光灯炮、水银灯炮等。注：仅限灯炮不含灯具 ,若新购灯具则入【67706什项购置】65005 修缮费-家俱及 包括外包工程及维修 ,以及一些内部日常维修用木工65006 修缮费-电气及消防设备品例如：餐厅：木作工程房间：书桌
60、、化粧台、床、床头控制板、台灯、椅子、沙发、衣橱、门、木板、木工用具等。浴室：水龙头、盥洗台、洗澡帘、冲洗蓬头、浴室内水管等。包括外包工程及维修 ,以及一些内部日常维修用品。例如：发电机配电盘附属调光控制盘、调光器、电览、比流器、PVC 电线电解液、仪器板、控制组、变压器、马达、火警铃系统、电流导体、消防及洒水管。65007 修缮费-电梯包括外包工程及维修 ,以及一些内部日常维修用品。65008 修缮费-工程用 例如：硷、酒精、油脂、各种混合剂、油剂类、品黏胶等之化学药剂。65009 修缮费-地板包括外包工程及维修 ,以及一些内部日常维修用品。例如：前庭、两侧巷、厨房、楼梯、後勤区域之磁砖、客
61、房、 餐厅、公共区域之花岗石及大理石、防滑垫等。注：购地毯,帐入【递延资产-未摊销费用】分三年摊销。65010 修缮费-庭园布 包括外包工程及维修 ,以及一些内部日常维修用置品。例如：花苗、树苗、肥料、除虫剂、庭园、植栽等之保养。65011 修缮费-厨房及包括外包工程及维修 ,以及一些内部日常维修用品。酒吧设备例如：厨房及酒吧设备之维修零件。注：若购置之厨房及酒吧之小设备或工具 ,则帐入【61207 厨具】。65012 修缮费-洗衣设 包括外包工程及维修 ,以及一些内部日常维修用备品。65013 修缮费-油漆及 包括外包工程及日常维修用品壁纸例如：油漆、中和剂、油剂、溶剂、混合剂、油精、亮光漆
62、、松脂精、黏胶、海棉、壁纸等。65014 修缮费-水管及包括外包工程及维修 ,以及一些内部日常维修用品。热水设备例如：水管、 水管接头、 衔筒不锈钢管闸门凡而、电热管、蒸气管、瓦斯管、压缩空气管、冷凝水管、蒸气瓣、调节器及真空断路器等。注：浴室之水管、水管接头、水龙头、冲洗蓬头等,帐入【65005 修缮费-家俱及木工】。65015 修缮费-废物处 废油之搬运及工程废料之搬运等。理费注：若非属工程废料之搬运,帐入【66601 外包清洁费】。65016 修缮费-视听系 音响设备、电视、录放影机等之维修及零件 ,电视统天线、闭路天线、无线电话收发机等。65017 修缮费-窗帘包括外包工程及维修 ,以
63、及一些内部日常维修用品。例如：窗帘布、挂钩、杆子、门帷、帷幔等主要为旧物品之换新非增购者。65018 修缮费-营业设 与营业有关之机器设备维修。备例如：吸尘器、打字机、传真机、影印机等之维修及零件,钢琴调音等。注：1.厨房及酒吧小设备之维修及零件,帐入【65011 修缮费-厨房及酒吧设备】2.若上述设备之维修非属营业部门使用者 ,帐入【65019 修缮费-办公设备】。65019 修缮费-办公设 非营业部门使用事务机器之维修。备例如：打字机、传真机及影印机等之维修。65099 修缮费-什项未能包括在上列项目之修缮费。十、 水电及燃料费65101 电费主要为支付电力公司之电费。65102 燃料费6
64、5103 水费十一、洗衣费用：66301 洗衣原料66302 洗衣用品十二、美工费用：66401 照像打字主要为锅炉油。注：木炭、煤炭、瓦斯、瓦斯控制器、蒸汽、食品保温材料、酒精蜡等,帐入【61203 厨房燃料费】包括自来水、地下水、及员工使用之蒸馏水。注：顾客使用之蒸馏水,帐入【60202 顾客用品】酸、盐、青漂白粉、化学药品、石灰漂白粉、草酸、肥皂、苏打、洗衣粉、洗衣精、用於清洁衣服者均属之。洗衣袋、盒子、纸板、衣架、领套、标签、麻线、车线、包装线等。主要为照相排板、打字费用。66402 美工用品十三、插花费用66502 插花用品66503 插花器具十四、公共区域清洁：66601 外包清洁
65、费注：1.各部门购买底片、冲洗照片之费用、帐入【64207 照像费】2.聘请照像师或模特儿拍照之费用无论其性质或用途均入【400 公关部；64207 照像费】美工使用之海报纸、笔、颜色、美工刀等用品。海棉、缎带、蜡烛、装饰於花材上之用品。藤篮、剑杉、竹筒及花瓶等。垃圾搬运、外墙清洗、地毯清洗、玻璃清洗、厨房清洗、游泳池清洗、逃生梯清洗、四周走道前庭清洁及消毒等。十五、一般费用67701 装饰费67702 交际费洗涤费67704 消毒费注：废油之搬运、工程废料之搬运,帐入【修缮费-废物处理费】装饰门面、大厅、走廊客房等用花木、旗类、装饰品。鲜花、人造花、盆栽、因特殊节日所做之装饰品。例如：小国旗
66、、汽球、爆竹等。因业务需要宴客之费用、赠送客户花篮、奠仪及购买礼品或以饭店现有之存货或自行生产之商品赠客户。注：在各餐厅或各利润中心所签 ENT 帐,帐列【69702 转拨费用-餐饮交际费】,以便与转拨收入-交际费相平衡。布巾、窗帘、床单、床罩、枕巾、浴巾、小毛巾、口布、台布巾、椅套、制服等水洗及乾洗等布巾类。饭店内各楼层之消毒费用,包括虫害及白蚁等之消毒。67005 运费67706 什项购置费67707 书报杂志67708 邮费67709 文具印刷运送物品产生之费用。购置新品其耐用年限不及二年,而支出金额不超过 50,000元者,属事务性机器及用具。注：若厨房及酒吧小所购置之小设备,帐入【6
67、1207 厨具】办公室自用之书报杂志。注：供顾客阅览之书报杂志,帐列【60202 顾客用品】根据各部门实际邮寄费计算。可分为：1.文具类：文具夹、书夹、桌垫、铅笔、原子笔、钢笔、墨水、墨水台、胶水、浆糊、笔筒、笔心、橡皮圈、橡皮章、订书机、订书针、打字色带、复写纸等。2.印刷类：记事簿、封面纸信封、公文袋、旅客登记67710 交通费67711 电话及电报费67712 差旅费67714 研究发展费67716 捐赠卡、分类卡、楼层表、房务部印的各种表单及报表、各种收费及计价单、帐本、记帐传票。注：若表单、文具是提供顾客使用者则帐列【60202 顾客用品】外出洽公搭乘计程车之费用、汽车加油费用、过路
68、或过桥费。因公务上之需要所用专线或分机之电话费,及对外联络之电报费。因公出差所发生之交通、住宿及膳杂费等。例如试菜成本、餐厅市场调查等费用。根据营利事业所得税查核准则第七十九条之规定：1.为协助国防建设、慰劳军队、对各级政府之捐赠,对中小企业发展基金之捐赠及经财政部专案核准之捐赠,不受金额限制。67717 顾客赔偿67718 设备租金67719 跑帐2.对候选人竞选经费之捐赠不得超过新台币三十万元 ,对依法设立政党之捐赠,以不超过所得额百分之十为限,其总额并不得超过新台币三百万元。3.支付各种教育、文化、公益、慈善机关或团体之捐款。1.属於公共意外责任保险公司不能理赔之部份（属公司自负额部份）
69、2.将顾客之物品毁损而需赔偿顾客之费用。例如：打字机、影印机、电脑设备、其他设备等设备之长期租用租金 ,此设备租金费用无法由客户中ChargeBACK。注 ： 因宴会而发生之设备租金不论是否可由客护中ChargeBack,帐列【61201 宴会费】由於客人之蓄意不付款,以致引起的帐务损失。67720 保全费67721 停车费-客用67722 停车费-自用67723 报废67724 会员会费67725 顾问费67726 执照及检验费67728 美容费用委托保全公司对整栋饭店之安全维护。1.代客停车将车子放於地下停车场、停车场公司凭代客停车卡及该公司自设之卡片一并向公司请款。2.免费给予客户之停车
70、券,停车场公司凭停车券向公司请款。公司 A 级主管於地下停车场停车,公司负担停车费部份。由於存货之保存不当,以致不能出售之食品及饮料。参加有关协会（ASTA,PATA 等）、团体、组织等之会费及年费。例如支付建筑师、设计师之顾问费及总管理处管理谘询费等。有关证明文件及执照取得所花费之费用。停用67729 摊销费用-递延 递延资产-未摊销费用,每月摊提之费用帐入此科目。资产67799 什费未能包括上列之费用及临时性支出。GL011GL0123131131113111031110131110231121120GL02资产流动资产库存现金-周转金库存现金-周转金库存现金-周转金库存现金-现金银行存款
71、银行存款-支票存款GL06ASSETSCURRENT ASSETSCASH ON HAND-HOUSE FUNDSCASH ON HAND-HOUSE FUNDSCASH ON HAND-HOUSE FUNDSCASH ON HAND-CASHCASH IN BANKCASH IN BANK-CHECK ACCOUNTS31120311201311213112113112231122131123311231311331130311301银行存款-支票存款银行存款-支票存款银行存款-活期存款银行存款-活期存款银行存款-定期存款银行存款-定期存款银行存款-在途存款银行存款-在途存款短期投资短期投资
72、短期投资-股票CASH IN BANK-CHECK ACCOUNTSCASH IN BANK-CHECK ACCOUNTSCASH IN BANK-DEMAND DEPOSITCASH IN BANK-DEMAND DEPOSITCASH IN BANK-TIME DEPOSITCASH IN BANK-TIME DEPOSITCASH IN BANK-CASH IN TRANSITCASH IN BANK-CASH IN TRANSITSHORT-TERM INVESTMENTSSHORT-TERM INVESTMENTSSHORT-TERM INVESTMENTS-STOCK3113023
73、113033113043114311403114013115311503115013116短期投资-商业本票短期投资-公债短期投资-基金备抵短投跌价损失备抵短投跌价损失备抵跌价损失-股票应收票据应收票据应收票据应收帐款SHORT-TERMINVESTMENTS-COMMERCIASHORT-TERMINVESTMENTS-GOVERMENTSHORT-TERM INVESTMENTS-FUNDSALLOW.FOR MARKET DECLINE OF S-TALLOW.FOR MARKET DECLINE OF S-TALLOW. FOR MARKET DECLINE OF S-TNOTES R
74、ECEIVABLENOTES RECEIVABLENOTES RECEIVABLEACCOUNT RECEIVABLE31160311601311602311603311604311605311606311607311608应收帐款ACCOUNT RECEIVABLE应收帐款-外客签帐ACCOUNT RECEIVABLE-CITY LEDGER应收帐款-房客签帐ACCOUNT RECEIVABLE-GUEST LEDGERACCOUNTRECEIVABLE-EMPLOYEE应收帐款-员工签帐LEDG应收帐款-晶华俱乐部ACCOUNT RECEIVABLE-FORMOSA CLUBACCOUNT
75、RECEIVABLE-BARTER应收帐款-相互交易CONTRC应收帐款-租金ACCOUNT RECEIVABLE-RENTAL应收帐款-雅风俱乐部ACCOUNT RECEIVABLE-HEALTH CLUBACCOUNT RECEIVABLE-AVANCE CLUB应收帐款-新店雅风休闲馆H31160Z311613116113116123116133116143116153116163116173116183117应收帐款-其他应收帐款-信用卡应收帐款-AE 卡应收帐款-DINERS 卡应收帐款-JCB 卡应收帐款-MASTER 卡应收帐款-联合卡应收帐款-VISA 卡应收帐款-AIR PL
76、US 卡应收帐款-IC 卡备抵呆帐ACCOUNT RECEIVABLE-OTHERSACCOUNT RECEIVABLE-CREDIT CARDSACCOUNT RECEIVABLE-AEACCOUNT RECEIVABLE-DINERSACCOUNT RECEIVABLE-JCBACCOUNT RECEIVABLE-MASTERACCOUNT RECEIVABLE-NCCACCOUNT RECEIVABLE-VISAACCOUNT RECEIVABLE-AIR PLUSACCOUNT RECEIVABLE-ICALLOW.FOR BAD DEBTS3117031170131183118031
77、1801311931190311901311902311903备抵呆帐ALLOW.FOR BAD DEBTS备抵呆帐ALLOW. FOR BAD DEBTS应收关系企业往来AFFILIATED ACCOUNTS RECEIVABLE应收关系企业往来AFFILIATED ACCOUNTS RECEIVABLE应收关系企业往来AFFILIATED ACCOUNTS RECEIVABLE其他应收款OTHER RECEIVABLE其他应收款OTHER RECEIVABLE其他应收款-总出纳往来OTHER RECIVABLE-G/C EXCESS/SHORT其他应收款-出纳超收或短缺OTHER RECE
78、IVABLE-CASHIER OUER &31190431190Z31191311911311912311913311A311A0311A01311A02311A03其他应收款-利息其他应收款-其他抵冲科目现金销售归零房客帐户归零折让归零存货存货-可售货品存货-食品存货-饮料存货-空瓶押金OTHER RECEIVABLE-INTERESTOTHER RECEIVABLE-OTHERCLEARING ACCOUNTSCASH SALES CLEARANCEGUEST LEDGER CLEARANCEALLOW. CLEARANCEINVENTORIESINVENTORIES-SALABLE ME
79、RCHANDISESINVENTORIES-FOODINVENTORIES-BEVERAGEINVENTORIES-CONTAINERS311A04311A0Z311A1311A11311A12311A13311A14311A15311A16311A17存货-香烟INVENTOTIES-CIGARETTES存货-可售货品-其他INVENTORIES-SALBLE MERCHANDISES-存货-一般仓库INVENTORIES-GENERAL STOREINVENTORIES-BROCHURES&OTHER存货-简介及业务推广用品MA存货-清洁用品INVENTORIES-CLEANING SUP
80、PLIES存货-顾客用品INVENTORIES-GUEST SUPPLIES存货-洗衣用品INVENTORIES-LAUNDRY SUPPLIES存货-菜单及酒单INVENTORIES-MENU & BAR LISTS存货-纸张用品INVENTORIES-PAPER SUPPLIES存货-文具印刷用品INVENTORIES-PRINTING & STATIONER311A18311A1Z311A2311A21311A22311A23311B311B0311B01311C存货-纪念品存货-一般仓库-其他存货-工程仓库存货-燃料存货-灯泡存货-工程用品备抵存货跌价损失备抵存货跌价损失备抵存货跌价损
81、失预付购料款INVENTORIES-SOUVENIRSINVENTORIES-GENERALSTORE-OTHERSINVENTORIES-ENGINEER STOREINVENTORIES-FUEL & OILINVENTORIES-ELECTRIC BULBSINVENTORIES-ENGINEERING SUPPLIESALLOW.FOR MARKET DECLINE OF INVEALLOW.FOR MARKET DECLINE OF INVEALLOW. FOR MARKET DECLINE OF INUADVANCE IN PURCHSING RAW MATERIA311C0311
82、C01311D311D0311D01311D02311D03311D0Z311D1311D11预付购料款ADVANCE IN PURCHSING RAW MATERIA预付购料款ADVANCE IN PURCHSING RAW MATERIA预付费用PREPAID EXPENSE预付费用-保险费PREPAID EXPENSE-INSURANCE预付费用-建筑物及其附属物险PREPAID EPNS-BUILDING & CONTENTS预付费用-公共责任险PREPAID EPNS-PUBLIC LIABILITY IN预付费用-车险PREPAID EPNS-VEHICLES预付费用-其他保险费P
83、REPAID EPNS-OTHERS预付费用-其他预付费用PREPAID EXPENSE-OTHER PREPAID EP预付费用-会员会费PREPAID EPNS-ASSOCIATION DUES311D12311D13311D14311D15311D16311D17311D18311D19311D1A311D1B311D1Z预付费用-财务费预付费用-燃料费预付费用-利息预付费用-执照费预付费用-市场行销费预付费用-工程维护费预付费用-邮费预付费用-房租预付费用-所得税预付费用-顾问费预付费用-其它PREPAID EPNS-FINANCIAL EXPENSESPREPAID EPNS-FUE
84、LPREPAID EPNS-INTERESTPREPAID EPNS-LICENSE FEESPREPAID EPNS-MARKETING EXPENSESPREPAID EPNS-POSTAGEPREPAID EPNS-RENTALSPREPAID EPNS-INCOME TAXESPREPAID EPNS-CONSULTANT FEEPREPAID EPNS-OTHERS311F311F0311F01311G311G0311G01311H311H0311H01311I311I0留抵税额留抵税额留抵税额应退所得税应退所得税应退所得税进项税额进项税额进项税额递延所得税资产-流动递延所得税资产-
85、流动REFUNDABLE INCOME TAXREFUNDABLE INCOME TAXREFUNDABLE INCOME TAXDEFERRED ASSETS-INCOME TAX-CURENDEFERRED ASSETS-INCOME TAX-CUREN311I01311J311J0311J01311Y311Y0311Y0Z311Z311Z0311Z01312递延所得税资产-流动应收所得税应收所得税应收所得税其他流动资产其他流动资产其他流动资产暂付款暂付款暂付款基金及长期投资DEFERRED ASSETS-INCOME TAX-CURENINCOME TAX RECEIVABLEINCOM
86、E TAX RECEIVABLEINCOME TAX RECEIVABLEOTHER CURRENT ASSETSOTHER CURRENT ASSETSOTHER CURRENT ASSETSTEMPORARY PAYMENTTEMPORARY PAYMENTTEMPORARY PAYMENTFUNDS AND LONG-TERM INVESTMENT312131210312101312331230312301312531250312501312Z长期投资长期投资长期投资预缴股款预缴股款预缴股款退休基金退休基金退休基金其他基金及长期投资LONG-TERM INVESTMENTLONG-TER
87、M INVESTMENTLONG-TERM INVESTMENTPREPAYMENT FOR STOCKPREPAYMENT FOR STOCKPREPAYMENY FOR STOCKRETIREMENT FUNDSRETIREMENT FUNDSRETIREMENT FUNDSOTHERFUNDSANDLONG-TERMINVEST312Z0312Z013133131313103131013133313303133013134其他基金及长期投资其他基金及长期投资固定资产土地土地土地地上权及改良地上权及改良地上权及改良累积摊销-地上权及改良OTHERFUNDSANDLONG-TERMINVES
88、TOTHERFUNDSANDLONG-TERMINVESTFIXED ASSETSLANDLANDLANDSUPERFICIES&SUPERFICIES IMPROVEMSUPERFICIES&SUPERFICIES IMPROVEMSUPERFICIES & SUPERFICIES IMPROUAMORTIZATION-SUPERFICIES&IMPROVE313403134013135313503135013135023136313603136013136023137累积摊销-地上权及改良累积摊销-地上权及改良建筑物建筑物建筑物-原始成本建筑物-建筑物改良累积折旧-建筑物累积折旧-建筑物累
89、积折旧-原始成本累积折旧-建筑物改良生财设备AMORTIZATION-SUPERFICIES&IMPROVEAMORTIZATION-SUPERICIES & IMPROUBUILDINGBUIDLINGBUILDING-ORIGINAL ACQUISITION COBUILDING-BUILDIND IMPROUEMENTACCUMULATED DEP.-BUILDINGACCUMULATED DEP.-BUILDINGACCUMULATED DEP.-ORIGINAL ACQUISACCUMULATED DEP.-BUILDING IMPROUFURNITURE,FIXTURE & EQU
90、IPMENT31370313701313702313703313704313705313706313707313708313709生财设备FURNITURE,FIXTURE & EQUIPMENT生财设备-空调设备F.F. & E.-AIR CONDITIONING生财设备-锅炉设备F.F. & E.-BOILERS生财设备-电脑设备F.F. & E.-COMPUTER & CALCULATORS生财设备-电气设备F.F. & E. -ELECTRICAL生财设备-电梯设备F.F. & E.-ELEVATORS &ESCALATORS生财设备-消防设备F.F. & E.-FIRE FIGHTI
91、NG EQUIPMEN生财设备-地毯及地面覆盖物F.F. & E.-FLOOR COVERING & CARPE生财设备-庭园设备F.F. & E.-GARDEN生财设备-发电及配电设备F.F. & E.-GENERATORS & ENGINES31370A31370B31370C31370D31370E31370F31370G31370H31370J31370K生财设备-游泳池设备F.F. & E.-SWIMMING POOL EQUIPMEN生财设备-厨房设备F.F. & E.-KITCHEN EQUIPMENT生财设备-洗衣房设备F.F. & E.-LAUNDRY & UALET EQU
92、IPM生财设备-办公室设备F.F. & E.-OFFICE FURNITURE & EQU生财设备 -家俱及设备 -餐饮F.F. & E.-FURNITURE & EQUIPMENT-生财设备 -家俱及设备 -客房F.F. & E.-FURNITURE & EQUIPMENT-生财设备-卫浴设备F.F. & E.-BATHROOM EQUIPMENT生财设备-污水处理设备F.F. & E.-SEWAGE DISPOSAL EQUIPM生财设备-电话及电报设备F.F. & E.-TELEPHONE, TELEX & FAX生财设备-视听系统F.F. & -VIDEO & AUDIO31370L生
93、财设备-交通设备F.F. & E.-VEHICLES31370M生财设备-健身及休闲设备F.F. & E.-HEALTH CLUB & LEISURE31370Z313831380313801313802313803313804313805313806生财设备-其他设备累积折旧-生财设备累积折旧-生财设备累积折旧-空调设备累积折旧-锅炉设备累积折旧-电脑设备累积折旧-电气设备累积折旧-电梯设备累积折旧-消防设备F.F. & E.-OTHERSACC.DEP.-F. F. & E.ACC. DEP. -F. F. & E.ACC.DEP.-AIR CONDITIONINGACC.DEP.-BOI
94、LERSACC.DEP.-COMPUTER & CALCULATORSACC.DEP.-ELECTRICALACC.DEP.-ELEVATORS & ESCALATORSACC.DEP.-FIRE FIGHTING EQUIPMENT31380731380831380931380A31380B31380C31380D31380E31380F累积折旧-地毯及地面覆盖物ACC.DEP.-FLOOR COVERING & CARPET累积折旧-庭园设备ACC.DEP.-GARDEN累积折旧-发电及配电设备ACC.DEP.-GENERATORS & ENGINES累积折旧-游泳池设备ACC.DEP.-
95、SWIMMING POOL EQUIPMENT累积折旧-厨房设备ACC.DEP.-KITCHEN EQUIPMENT累积折旧-洗衣房设备ACC.DEP.-LAUNDRY & VALET EQUIPME累积折旧-办公室设备ACC.DEP.-OFFICE FURNITURE & EQUI累积折旧 -家俱及设备 -餐饮ACC.DEP.-FURNITURE & EQUIPMENT-F累积折旧 -家俱及设备 -客房ACC.DEP.-FURNITURE & EQUIPMENT-R31380G31380H31380J31380K31380L31380M31380Z313931390313901313902累
96、积折旧-卫浴设备ACC.DEP.-BATHROOM EQUIPMENT累积折旧-污水处设备ACC.DEP.-SEWAGE DISPOSAL EQUIPME累积折旧-电话及电报设备ACC.DEP.-TELEPHONE, TELEX & FAX累积折旧-视听系统ACC.DEP.-VIDEO & AUDIO累积折旧-交通设备ACC.DEP.-VEHICLES累积折旧-健身及休闲设备ACC.DEP.-HEALTH CLUB & LEISURE E累积折旧-其他设备ACC.DEP.-OTHERS营业器具OPERATING EQUIPMENT营业器具OPERATING EQUIPMENT营业器具-瓷器OP
97、ERATING EQUIPMENT-CHINAWARE营业器具-玻璃器皿OPERATING EQUIPMENT-GLASSWARE31390331390431390531390631390Z313A313A0313A01313B313B0313B01营业器具-银器营业器具-布巾营业器具-制服营业器具-厨具营业器具-其他更新设备计划更新设备计划更新设备计画未完工程未完工程未完工程OPERATING EQUIPMENT-SILVERWAREOPERATING EQUIPMENT-LINENOPERATING EQUIPMENT-UNIFORMSOPERATING EQUIPMENT-UNTENSI
98、LSOPERATING EQUIPMENT-OTHERSRENOVATION PLANRENOVATION PLANRENOUATION PLANCONSTRUCTION IN PROCESSCONSTRUCTION IN PROCESSCONSTRUCTION IN PROCESS313C313C0313C01313C02313D313D0313D01314314031400314001预付设备款预付设备款预付设备款-内购预付设备款-外购预付土地款预付土地款预付土地款递延资产应收保证款项应收保证款项应收保证款项ADVANCE PAYMENT ON FIXED ASSETSADVANCE PA
99、YMENT ON FIXED ASSETSADVANCE PAYMENT ON FIXED ASSETS-ADVANCE PAYMENT ON FIXED ASSETS-PREPAYMENT FOR LANDPREPAYMENT FOR LANDPREPAYMENT FOR LANDDEFERRED ASSETSNOTES RECEIVABLE ON GUARANTEENOTES RECEIVABLE ON GUARANTEENOTES RECEIVABLE ON GUARANTEE314131410314101314231420314201314331430314301开办费开办费开办费累积
100、摊销-开办费累积摊销-开办费累积摊销-开办费递延资产-未摊销费用递延资产-未摊销费用递延资产-未摊销费用PREOPENING EXPENSESPREOPENING EXPENSESPREOPENING EXPENSESAMORTIZATION-PREOPENINGEXPENSESAMORTIZATION-PREOPENINGEXPENSESAMORTIZATION-PREOPENINGEXPENSESDEFERRED ASSETS-UNAMORTIZED EXP.DEFERRED ASSETS-UNAMORTIZED EXP.DEFERREDASSETS-UNAMORTIZED_EXPE314
101、431440314401314531450314501314Z314Z0314Z01递延所得税资产-非流动DEFERRED ASSETS-INCOME TAX-FIX递延所得税资产-非流动DEFERRED ASSETS-INCOME TAX-FIX.递延所得税资产-非流动DEFERRED ASSETS-INCONE TAX-FIX备抵递延所得税资产-非流动ALLOW.DEFERRED ASSETS-INCOME TAX备抵递延所得税资产-非流动ALLOW.DEFERRED ASSETS-INCOME TAX备抵递延所得税资产-非流动ALLOW. DEFERRED ASSETS-INCOME T
102、A递延资产-其他DEFERRED ASSETS-OTHERS递延资产-其他DEFERRED ASSETS-OTHERS递延资产-其他DEFERRED ASSETS-OTHERS31531523152031520131520231520331520Z315331530315301其他资产OTHER ASSETS存出保证金DEPOSIT OUT存出保证金DEPOSIT OUT存出保证金-电话DEPOSIT OUT-TELEPHONE存出保证金-水电及其他公共设施DEPOSIT OUT-UTILITIES存出保证金-房屋押金DEPOSIT OUT-HOUSE RENT存出保证金-其他DEPOSIT
103、OUT-OTHERS催收款项ACCOUNT RECEIVABLE OVERDUE催收款项ACCOUNT RECEIVABLE OVERDUE催收款项ACCOUNT RECEIVABLE OVERDUE315431540315401315531550315501315631560315601备抵呆帐-催收款项备抵呆帐-催收款项备抵呆帐-催收款项其他资产其他资产其他资产地上权及改良地上权及改良地上权及改良ALLOW.-ACCOUNTRECEIVABLEOVERDUALLOW.-ACCOUNTRECEIVABLEOVERDUALLOW.-ACCOUNTRECEIVANLEOVERDUOTHER AS
104、SETSOTHER ASSETSOTHER ASSETSSUPERFICIES&SUPERFICIES IMPROVMESUPERFICIES&SUPERFICIES IMPROVMESUPERFICIES & SUPERFICIES IMPROV31573157031570132321321132110321101321232120321201累积摊销-地上权及改良累积摊销-地上摊及改良累积摊销-地上权及改良负债流动负债应付票据应付票据应付票据应付帐款应付帐款应付帐款AMORTIZATION-SUPERFICIES&IMPROVEAMORTIZATION-SUERFICIES&IMPROVE
105、AMORTIZATION-SUPERFICIES & IMPROLIABILITIESCURRENT LIABILITIESNOTES PAYABLENOTES PAYABLENOTES PAYABLEACCOUNTS PAYABLEACCOUNTS PAYABLEACCOUNTS PAYABLE32120232133213032130132130232130332130432131321311321312应付帐款-程序不完整应付费用应付费用-薪资应付费用-春节奖金应付费用-薪资应付费用-临时工资应付费用-未领薪资应付费用-其他应付费用-广告费应付费用-会计师费ACCOUNTS PAYABLE
106、-UNCOMPLETEACCRUED EXPENSESACCRUED EXPENSES-PAYROLLACCRUEDEXPENSES-LUNARYEARBONUACCRUED EXPENSES-PAYROLLACCRUED EXPENSES-CASUAL WAGESACCRUEDEXPENSES-UNCLAIMEDWAGESACCRUED EXPENSES-OTHERSACCRUED EXPENSES-ADVERSITINGACCRUED EXPENSES-CPA FEES32131332131432131532131632131732131832131932131A32131B32131C应
107、付费用-电费应付费用-员工福利费应付费用-保险费应付费用-利息应付费用-劳保费应付费用-律师费应付费用-土地租金应付费用-旅行社佣金应付费用-差旅费ACCRUED EXPENSES-ELECTRICITYACCRUEDEXPENSES-EMPLOYEESWELFAACCRUED EXPRNSES-INSURANCEACCRUED EXPENSES-INTERESTACCRUEDEXPENSES-LABORINSURANCEACCRUED EXPENSES-LEGAL FEESACCRUED EXPENSES-R.I.HACCRUED EXPENSES-LAND RENTALACCRUED EX
108、PENSES-T/A COMMISSIONACCRUEDEXPENSES-TRAVELLING32131D32131E32131F32131G32131H32131J32131L32131Z321320应付费用-电话费应付费用-电报费应付费用-水费应付费用-相互交易合约应付费用-员工生活费应付费用-租车费应付费用-快递应付费用-其他应付费用-健保费EXPEACCRUED EXPENSES-TELEPHONEACCRUED EXPENSES-TELEX & CABLEACCRUED EXPENSES-WATERACCRUEDEXPENSES-BARTERCONTRACTACCRUEDEXPENS
109、ES-LIVINGALLOWANCACCRUED EXPENSES-RENTAL OF CARACCRUED EXPENSES-COURIERACCRUED EXPENSES-OTHERSACCRUEDEXPENSES-HEALTHINSURANC321432140321401321532150321501321632160321601321602应付财产税应付财产税应付财产税应付所得税应付所得税应付所得税短期借款短期借款短期借款-信用借款短期借款-抵押借款ACCRUED EXPENSES-REAL ESTATE TAXACCRUED EXPENSES-REAL ESTATE TAXACCRU
110、ED WXPENSES-REAL ESTATE TAXINCOME TAXES PAYABLEINCOME TAXES PAYABLEINCOME TAXES PAYABLESHORT-TERM LOANSSHORT-TERM LOANSSHORT-TERM LOANS-FIDUCIARY LOANSSHORT-TERMLOANS-MORTGAGELOANS32160332160432160Z3217321703217013217113218321803218013219短期借款-购料借款短期借款-定存质借短期借款-其他应付商业本票应付商业本票应付商业本票应付商业本票折价应付承兑汇票应付承兑汇
111、票应付承兑汇票应付关系企业往来SHORT-TERM LOANS-USANCE LOANSSHORT-TERM LOANS-TIME DEPOSIT MOSHORT-TERM LOANS-OTHERSCOMMERCIAL PAPER PAYABLECOMMERCIAL PAPER PAYABLECOMMERCIAL PAPER PAYABLECOMMERCIAL PAPER PAYABLED/A PAYABLED/A PAYABLED/A PAYABLEAFFILIATED ACCOUNTS PAYABLE32190321901321A321A0321A01321A02321A03321A053
112、21B321B0应付关系企业往来AFFILIATED ACCOUNTS PAYABLE应付关系企业往来AFFILIATED ACCOUNTS PAYABLE预收订金DEPOSIT IN-OPERATION预收订金DEPOSIT IN-OPERATION预收订金-订房DEPOSIT IN-ROOMS RESERVATION预收订金-餐饮及订席DEPOSIT IN-F&B &BANQUET RESERVAT预收订金-外客签帐贷方余额DEPOSIT IN-CITY LEDGER预收订金-礼券DEPOSIT IN-COUPON代收款WITHHOLDING PAYABLE代收款WITHHOLDING P
113、AYABLE321B01321B02321B03321B04321B05321B06321B07321B08321B09代收款-薪资所得税代收款-劳保费代收款-福利金代收款-执行业务所得税代收款-利息所得税代收款-租赁所得税代收款-营利事业所得税代收款-临时工资所得税代收款-小费税WITHHO.PAYABLE-SALARY INCOME TAXWITHHO.PAYABLE-SALARY LABOR INS.WITHHO.PAYABLE-EMPLOYEEWELFAREWITHHOLDING FOR INCOME TAX OF PRWITHHOLDINGPAYABLE-ONTERESTINCWIT
114、HHOLDINGPAYABLE-LEASEINCOMEWITHHOLDING PAYABLE-BUSINESS INCWITHHOLDINGPAYABLE-CASUALONCOMWITHHOLDINGPAYABLE-TAXON321B0A321B0B321B0Z321B10321C321C0321C01321C02321C03WAITEWITHHOLDINGPAYABLE-TAXON代收款-娱乐税MUSICWITHHOLDINGPAYABLE-TAXON代收款-教育捐EDUCA代收款-其他WITHHOLDING PAYABLE-OTHERS代收款-健保费WITHO.PAYABLE-HEALTH
115、-INSURANCE其他应付款OTHER PAYABLE其他应付款OTEHR PAYABLE其他应付款-代支OTHER PAYABLE-PAID OUT其他应付款-小费OTHER PAYABLE-WAITER FEE其他应付款-三温暖(容佳) OTHER PAYABLE-SAUNA321C04321C05321C06321C0Z321D321D0321D01321E321E0321E01321F其他应付款-公共电话其他应付款-东麒其他应付款-发廊其他应付款-其他销项税额销项税额销项税额销项税额-特种销项税额销项税额-特种应纳税额OTHER PAYABLE-PUBLIC TELEPHONEOTH
116、ER PAYABLE-KIRINOTHER PAYABLE-YAMANOOTHER PAYABLE-OTHERS321F0321F01321G321G0321G01321G02321G03321G04321G05321H应纳税额应纳税额重置准备-营业器具PROVISION FOR REPLACEMENT重置准备-营业器具PROVISION FOR REPLACEMENTPROUISIONFOR重置准备-营业器具-瓷器REPLACEMENT-CHINAW重置准备 -营业器具 -玻璃器皿PROVISION FOR REPLACEMENT-GLASSW重置准备-营业器具-银器PROVISION FO
117、R REPLACEMENT-SILVER重置准备-营业器具-布巾PROVISION FOR REPLACEMENT-LINEN重置准备-营业器具-制服PROVISION FOR REPLACEMENT-UNIFOR一年内到期长期负债LONG-TERM LIAB. DUE IN ONE YEAR321H0321H01321H02321J321J0321J01321J02321J03321J0Z321Z321Z0一年期负债一年期负债-长期借款一年期负债-分期关税预收款项预收款项预收款项-入会费预收款项-月会费预收款项-抵用卷预收款项-其他暂收款暂收款LONG-TERM LIAB.DUE IN ON
118、E YEARLONG-TERM LIAB. DUE IN ONE YEAR-LONG-TERM LIAB. DUE IN ONE YEAR-ACCOUNT RECEIVED IN ADVANCEACCOUNT RECEIVED IN ADVANCEACCT RECV IN ADV-MSHIP ASSN DUEACCT RECV IN ADV-MSHIP MTLY DUEACCT RECV IN ADV-COUPONACCT RECV IN ADV-OTHERSTEMPORARY CREDITTEMPORARY CREDIT321Z01322322132210322101322232220322
119、201323323132310暂收款长期负债长期借款长期借款长期借款分期缴纳关税分期缴纳关税分期缴纳关税递延负债递延收入递延收入TEMPORARY CREDITLONG-TERM LIABILITIESLONG-TERM LOANSLONG-TERM LOANSLONG-TERM LOANSINSTALLMENT PAYABLE-CUSTOM DUTYINSTALLMENT PAYABLE-CUSTOM DUTYINSTALLMENT PAYABLE-CUSTOM DUTYDEFERRED LIABILITIESDEFERRED INCOMEDEFFERRED INCOME3231013231
120、0232310332310432310Z324324132410324101324232420递延收入-利息递延收入-商店租金递延收入-入会费递延收入-月会费递延收入-其他其他负债会员储存金会员储存金会员储存金存入保证金存入保证金DEFERRED INCOME-INTERESTDEFERRED INCOME-SHOP RENTALSDEFERRED INCOME-MSHIP ASSN DUEDEFERRED INCOME-MSHIP MTLY DUEDEFERRED INCOME-OTHERSOTHER LIABILITIESMEMBERSHIP DEPOSIT INMEMBERSHIP DE
121、POSIT INMEMBERSHIP DEPOSIT INDEPOSIT INDEPOSIT IN324201存入保证金-承租人保证金DEPOSIT IN-TENANTS32420Z324332430324301324432440324401324532450324501存入保证金-其他退休金准备退休金准备退休金准备更新设备计划准备更新设备计划准备更新设备计划准备递延所得税递延所得税递延所得税DEPOSIT IN-OTHERSRESERVE FOR PENSION PLANRESERVE FOR PENSION PLANRESERVE FOR PENSION PLANRESERVE FOR R
122、ENOVATION PLANRESERVE FOR RENOVATION PLANRESERVE FOR RENOVATION PLANDEFERRED INCOME TAXDEFERRED INCOME TAXDEFERRED INCOME TAX32493249032490Z33331331133110331101331A331A0331A01其他负债-其他其他负债-其他其他负债-其他股东权益股本股本股本股本预收股款预收股款预收股款OTHER LIABILITIES-OTHEROTHER LIABILITIES-OTHEROTHER LIABILITIES-OTHERSTOCK HOLDE
123、RS EQUITYCAPITALCAPITALCAPITALCAPITALCAPITAL RECEIVED IN ADVANCECAPITAL RECEIVED IN ADVANCECAPITAL RECEIVED IN ADVANCE3323321332103321013333331333101333A333A0333A01333E资本公积资本公积资本公积资本公债保留盈余法定公积法定公债累积盈亏累积盈亏累积盈亏前期损益CAPITAL SURPLUSCAPITAL SURPLUSCAPITAL SURPLUSCAPITAL SURPLUSRETAINED EARNINGSLEGAL SURPL
124、USLEGAL SURPLUSACCUMULATED P&LACCUMULATED P&LACCUMULATED P&LPRIOR YEARS P&L333E0333E01333J333J0333J01343401340101340103340104340105前期损益前期损益本期损益本期损益本期损益收入客房收入房客收入客房服务费收入停车收入外币兑换收入PRIOR YEARS P&LPRIOR YEARS P&LNET INCOMENET INCOMENET INCOMEREVENUEROOMS REVENUEROOMS REVENUESERVISE CHARGE-ROOMSPARKING R
125、EVENUEFOREIGN EXCHANGE GAIN3401063401073401993401ZZ3402340201340202340203340204340205340206礼品销售收入付费电视收入其他客房收入客房折让餐饮收入食品收入饮料收入餐饮服务费收入宴会厅租金收入设备租金收入香烟收入REGENT LOGO SHOP REVENUEPAY TV REVENUESUNDRY INCOME-ROOMSROOMS ALLOWANCEF&B REVENUEFOOD REVENUEBEVERAGE REVENUESERVICE CHARGE-F&BBANQUET RENTAL REVENUE
126、EQUIPMENT RENTAL REVENUECIGARETTE REVENUE3402073402083402093402993402ZZ34043404013404023404ZZ3405340501会员入会费收入会员月会收入最低消费收入其他餐饮收入餐饮折让总机室国内电话收入国际长途电话收入折让房客运送收入房客运送收入MEMBERSHIP ASSOCIATION REVENUEMEMBERSHIP MONTHLY DUE REVENUEMINIMUM CHARGESUNDY INCOME-F&BF&B ALLOWANCETELEPHONE REVENUELDC REV.-DEMESTIC
127、LDC REV.-OVERSEATELEPHONE ALLOWANCETRANSPORTATION REVENUETRANSPORTATION REVENUE3405ZZ34063406013406023406033406043406053406993406ZZ3407340701折让商务中心收入传真收入电报收入快递收入影印收入秘书服务收入其他收入折让健康俱乐部收入三温暖收入TRANSPORTATION ALLOWANCEBUSINESS CENTER REVENUEFAX INCOMETELEX & TELEGRAM INCOMECOURIER SVC. INCOMEPHOTOCOPY IN
128、COMESECRETARY SERVICE INCOMESUNDRY INCOME-BUSINESS CENTERALLOWANCE-BUSINESS CENTERHEALTH CLUB REVENUESAUNA REVENUE340702340703340704340705340706340707340708340709340710340711340712健康中心收入俱乐部服务费收入停车收入美容收入发廊收入三温暖收入-修趾美容收入-产品销售三温暖收入-桑那浴三温暖收入-男宾三温暖收入-女宾发廊收入-产品销售HEALTH CENTER REVENUESERVICE CHARGE-HEALTH
129、CULBPARKING REVENUEBEAUTY REVENUESALON REVENUESAUNA REVENUE-PEDICUREBEAUTY REVENUE-SALESSAUNA REVENUE-SAUNA BATHSAUNA REVENUE-MENSAUNA REVENUE-LADYSALON REVENUE-SALES3407993407ZZ34203420013420023420033420993421342101342102其他收入折让租金及租赁收入办公室租金商店街租金收入商店管理费收入其他收入佣金收入代收手续费收入贩卖机佣金收入SUNDRY INCOMEALLOWANCERE
130、NTALS&CONCESSIONSINCOME-HOTELOFFICE RENTAL INCOMESHOPPINGARCADERENTALINCOME-HOADMINISTRATION REVENUE-HOTELOTHER INCOME-HOTELCOMMISSIONS INCOMECREDIT COLLECTION COMMISSION INCGAMES & VENDING MACHINES COMM. I34219934223422013422993423342301342302342303342304342305342306其他佣金收入其他收入下脚收入其他收入俱乐部管理收入技术服务收入管
131、理服务收入奖励金收入租金收入商店街租金收入停车场租金收入SUNDRY COMMISSION INCOMEOTHER INCOMESALVAGE INCOMEMISC. INCOMECLUB MANAGEMENT INCOMETECHNICAL INCOMEBASIC MANAGEMENT INCOMEINCENTIVE INCOMERENTAL INCOMESHOPPING ARCADE RENTAL INCOMEGARAGE & PARKING RENTAL INCOME3423073423993423ZZ34633463013463ZZ34653465013470347001347002管
132、理费收入其他收入折让洗衣收入房客洗衣收入折让插花收入插花收入转拨收入转拨收入-食品转拨收入-饮料ADMINISTRATION REVENUEOTHER INCOMEALLOWANCEGUEST LAUNDRY/VALET INCOMEGUEST LAUNDRY/UALET INCOMEALLOWANCE-LAUNDRYFLOWER SALESFLOWER SALESTRANSFER SALESTRANSF. REVENUE-FOODTRANSF. REVENUE-BEVEAGE34700334700434700534709934803480013480023480993490349001349
133、002转拨收入-洗衣转拨收入-插花转拨收入-客房转拨收入-其他内部用餐收入内部用餐收入-食品内部用餐收入-饮料内部用餐收入-其他馆内交际收入馆内交际收入-食品馆内交际收入-饮料TRANSF. REVENUE-LAUNDRYTRANSF. REVENUE-FLOWERTRANSF. REVENUE-ROOMSTRANSF. REVENUE-OTHERHOUSE USE SALESHOUSE USE SALES-FOODHOUSE USE SALES-BEVERAGEHOUSE USE SALES-OTHERENTERTAINMENT SALESENT.SALES-FOODENT.SALES-BE
134、VERAGE349003349004349099353501350101350235020135033503013504馆内交际收入-香烟馆内交际收入-插花馆内交际收入-其他成本食品成本食品成本饮料成本饮料成本香烟成本香烟成本电话成本ENT.SALES-CIGARETTESENT.SALES-FLOWERENT.SALES-OTHERCOST OF SALESFOOD COSTFOOD COSTBEVERAGE COSTBEUERAGE COSTCIGARETTES COSTCIGARETTES COSTTELEPHONE COST3504013504023506350601350602350
135、603350735070135083508013570国内电话成本国际长途电话成本商务中心成本传真成本电报成本快递成本礼品销售成本商品销售成本付费电视成本付费电视成本转拨成本LDC COST-DOMESTICLDC COST-OVERSEABUSINESS CENTER COSTFAX COSTTELEX & TELEGRAM COSTCOURIER COSTREGENT LOGO SHOP COSTMERCHANDISE COSTPAY TV COSTPAY TV COSTTRANSFER COST35700135700235700336360136010136010236010336010
136、5360106360107转拨成本-食品转拨成本-饮料转拨成本-客房费用薪水及有关人事费用薪资加班费春节奖金伙食费临时工资退休金TRANSF. COST-FOODTRANSF. COST-BEVERAGETRANSF. COST-ROOMSEXPENSESPAYROLL&RELATED EXPENSESSALARIES-REGULARSALARIES-OVERTIMELUNAR YEAR BOUNSEMPLOYEES MEALSCASUAL WAGESPENSION EXPENSES36010836010936011036011136011336011436011536011636011736
137、0118360119员工住宿费员工劳保费员工医疗费员工人事费员工勤务津贴员工迁移费人才培训费员工生活津贴绩效奖金及节金员工杂志费员工徵募费EMPLOYEE HOUSINGLABOR INSURANCEMEDICAL EXPENSESEMPLOYEE-MISC.DUTY ALLOWANCERELOCATION FEEH/R DEVELOPMENT & TRAININGLIVING ALLOWANCEINCENTIVE & FESTIVAL BONUSESEMPLOYEE MAGAZINEEMPLOYEE RECRUITMENT360120员工交谊费EMPLOYEE SOCIAL & SPORT
138、ACTIVITI360121员工福利金EMPLOYEE WELFARE EXPENSES3601223601233602360201360202360203360204360205董监事车马费员工健保费用品费清洁用品顾客用品酒吧用品纸张用品电脑用品TRANSPORTATION-DIRECTHEALTH INSURANCESUPPLIESSUPPLIES-CLEANINGSUPPLIES-GUESTSSUPPLIES-BARSUPPLIES-PAPERSUPPLIES-COMPUTERALLOWANCE36029936033603013603023603033603043603053603063
139、611361101361102其他用品重置费用重置费用-瓷器重置费用-玻璃器皿重置费用-银器重置费用-布巾重置费用-制服重置费用-厨具客房部费用旅行社佣金房客外送费SUPPLIES-OTHERSPROVISION FOR REPLACEMENTPROVISION-CHINAWAREPROVISION-GLASSWAREPROVISION-SILVERWAREPROVISION-LINENPROVISION-UNIFORMSPROVISION-UNTENSILSROOM DEPT. EXPENSESCOMMISSION-T/ADISHONORED RSV. EXPENSES36110336110
140、43611053611063611073611083612361201361202361203361204订房费影视放映系统费房客运送费丽晶集团市场行销费付费电视查询费餐饮费用宴会费餐饮佣金厨房燃料费菜单及酒单RSV. EXPENSESVIDEO SYSTEMGUEST TRANSP.RIH MARKETING EXPENSESPAY TV INQUIRY EXPENSEF&B EDPT. EXPENSESBANQUET EXPENSESCOMMISSION-F&BFUEL-KITCHENMENUS & WINE LIST361205361206361207361208361536150136
141、1502361503361504361505361506娱乐及演艺费银器修理费厨具会员使用费-容佳车辆费用车辆维护费税捐保险费-汽车租车费租车费-外租过路及过桥费MUSIC & ENTERTAINMENTSILVERWARE REPAIRMENTUTENSILS & TOOLSASSOCIATION FEE TO SPA CENTERCARS EXPENSESCARS MAINTENANCETAXINSURANCE-CARSCAR OPERATION CONTRACT FEEOUTSIDE CARS RENTALTOLL FEES36303630013630023630033630043630
142、053630063630073631363101363102管理部费用银行手续费信用卡佣金费用会计师费律师费坏帐损失其他冲销电脑中心费用硬体维护费软体维护费A&G EXPENSESBANKING SERVICECREDIT CARD COMMISSIONCPA FEESLEAGAL FEE & EXPENSESBAD DEBTSSUNDRY WRITE-OFFDATA PROCESSING EXPENSESMAINTENANCE-HARDWAREMAINTENANCE-SOFTWARE3642364201364202364203364205364206364207364436440136440
143、2364403公关及宣传费广告手册及说明书直接邮寄广告费市场调查研究费参展费用社团及公关费照相费广告费国内广告-杂志国内广告-报纸国内广告-广播及电视MARKET-P/R & PUBLICITYBROCHURES & LITERATUREDIRECT MAILMARKET INVESTIGATION EXPENSESTRADE SHOW / EXHIBITIONCIVIL & COMMUNITY PROJECTSPHOTOGRAPHYADVERTISINGADVERTISING-DOMES.-MAGAZADVERTISING-DOMES.-NEWSPAPERADVERTISING-DOMES.
144、-RADIO & TV3644043644053644063644073644083644093644103644113644123650365001国内广告-其他媒体国内广告-制作国内广告-代理佣金国外广告-杂志国外广告-报纸国外广告-广播及电视国外广告-其他媒体国外广告-制作国外广告-代理佣金修缮费修缮费-空调ADVERTISING-DOMES.-OTHERSADVERTISING-DOMES.-PRODUCTIONADVERTISING-DOMES.-AGENT COMM.ADVERTISING-INTL -MAGAZ.ADVERTISING-INTL -NEWSPAPERADVERTI
145、SING-INTL -RADIO & TVADVERTISING-INTL -OTHERSADVERTISING-INTL -PRODUCTIONADUERTISING-INTL -AGENT COMM.REPAIR & MAINTENAMCER & M-AIR CONDITIONING365002365003365004365005365006365007365008365009365010365011365012修缮费-健筑物修缮费-锅炉修缮费-灯泡修缮费-家俱及木工修缮费-电气设备修缮费-电梯修缮费-工程用品修缮费-地板修缮费-庭园布置修缮费-厨房设备修缮费-洗衣设备R & M-BUIL
146、DINGR & M-BOILERSR & M-BULBSR & M-FURNITURE & CARPENTRYR & M-ELECTRICALR & M-ELEVATORR & M-ENGINEERING SUPPLIESR & M-FLOOR COVERINGR & M-GROUNDS & LANDSCAPINGR & M-KITCHEN EQUIPMENTR & M-LAUNDRY EQUIPMENT3650133650143650153650163650173650183650193650203650213650993651修缮费-油漆及装璜修缮费-水管及热水设备修缮费-废物搬运费修缮费
147、-视听系统修缮费-窗帘修缮费-营业设备修缮费-办公室设备修缮费-游泳池修缮费-污水处理设备修缮费-五金什项水电及燃料费R & M-PAINTING &DECORATIONR & M-PLUMBING & HEATINGR & M-REMOVAL OF WASTER & M-VIDEO & AUDIOR & M-CURTAINS & DRAPERIESR & M-EQUIPMENTR & M-OFFICE FURNITURE & EQUIPMER&M-SWIMMING POOL EQUIPMENTR&M-SEWAGE DISPOSAL EQUIPMENTR & M-SUNDRYENERGY CO
148、STS3651013651023651033651C13651C23651C336623662013662023662ZZ3663电费燃料费水费减项-空调减项-电费减项-水费员工餐厅费用食品费用饮料费用减项-餐卷销售洗衣费用ELECTRICITYFUELWATERCREDIT-BTU METERINGCREDIT-ELECTRICITYCREDIT-WATERSTAFF CAFETERIA EXPENSESFOOD EXP.BEVERAGE EXP.CREDIT-SALES OF MEAL COUPONSHOUSE LAUNDRY EXPENSES36630136630236630336643
149、6640136640236653665013665023665033666洗衣原料洗衣用品外包洗衣费美工费用照相打字美工用品插花费用花材插花用品插花器具公共区域清洁LAUNDRY MATERIALLAUNDRY SUPPLIESOUTSIDE CONTRACTUAL LAUNDRYART SHOP EXPENSESTYPESETTING EXPENSESART SHOP SUPPLIESFLOWER SHOP EXPENSESFLOWERSFLOWER SUPPLIESFLOWER TOOLSPUBLIC AREA CLEANING3666013666033677367701367702367
150、703367704367705367706367707367708外包清洁费清洁用品一般费用装饰费交际费-馆内-其他交际费-馆外消毒费运费什项购置费书报杂志费邮费OUTSIDE CONTRACT CLEANINGCLEANING SUPPLIESGENERAL EXPENSESDECORATIONSENT.-IN HOUSE-OTHERENT.-OUTSIDEEXTERMINATION & DISINFECTINGFREIGHTMISC. PURCHASESNEWSPAPERS & MAGAZINEPOSTAGE36770936771036771136771236771336771436771
151、6367717367718367719367720文具印刷交通费电话及电报费国内差旅费国外差旅费研究发展费捐赠顾客赔偿设备租金跑帐保全费PRINTING & STATIONERYTAXICAB & CARFARETEL & TELEXTRAVEL EXP.-DOMESTICTRAVEL EXP.-OVERSEAR&DDONATIONLOSS & DAMAGE TO GUEST PROPERTYEQUIPMENT RENTALWALK-OUTSECURITY SUC.-OUTSIDE CONTRACT367721367722367723367724367725367726367727367728
152、367729367730367731停车费-客用停车费-自用报废会员会费顾问费执照及检验费罚款美容费用摊销费用-递延资产管理共同分摊费管理分摊费-公司总裁室PARKING-GUESTSPARKING-IN HOUSESPOILAGEASSOCIATION DUESCONSULTANT FEESLICENSES & INSPECTIONSPENALTYBEAUTY EXP.AMORTIZATION-DEFERRD ASSETS367732367799368036800136800236800336913691013691023691033692管理分摊费-专业总裁室杂费基本技术报酬金奖励金技术协
153、助费摊销摊销-递延资产摊销-地上权及改良摊销-其他折旧MISC. EXPENSESBASIC MANAGEMENT FEESINCENTIVE FEESTECHNICAL FEESAMORTIZATIONAMORTIZATION-DEFERRED ASSETSAMORTIZATION-SUPERFICIES IMPROVEAMORTIZATION-OTHERSDEPRECIATION36920136920336920436920536920636920736920836920936920A36920B36920C折旧-建筑物折旧-空调设备折旧-锅炉设备折旧-电脑设备折旧-电气设备折旧-电梯设备
154、折旧-消防设备折旧-地毯及地面覆盖物折旧-庭园设备折旧-发电及配电设备折旧-游泳池设备DPR.-BUILDINGDPR.-AIR CONDITIONINGDPR.-BOILERSDPR.-COMPUTERDPR.-ELECTRICALDPR.-ELEVATORS & ESCALATORSDPR.-FIRE FIGHTING EQUIPMENTDPR.-FLOOR COVERING & CARPETDPR.-GARDENDPR.-GENERATORS & ENGINGDPR.-SWIMMING POOL EQUIPMENT36920D36920E36920F36920G36920H36920I3
155、6920J36920K36920L36920M36920N折旧-厨房设备折旧-洗衣房设备折旧-办公室设备折旧-家俱及设备-餐饮折旧-家俱及设备-客房折旧-卫浴设备折旧-污水处理设备折旧-电话及电报设备折旧-视听系统折旧-交通设备折旧-健身及休闲设备DPR.-KITCHEN EQUIPMENTDPR.-LAUNDRY & VALET EQUIPMENTDPR.-OFFICE FURNITURE & EQUIPMENDPR.-FURNITURE&EQUIPMENT-F&BDPR.-FURNITURE&EQUIPMENT-ROOMSDPR.-SANITATION FACILATIESDPR.-SEW
156、AGE DISPOSAL EQUIPMENTDPR.-TEL.,TELEX & FAXDPR.-VEDIO & AUDIODPR.-VEHICLESDPR.-HEALTH CLUB&LEISURE EQUIPME36920Z3693369301369436940136953695013695023696369601折旧-其他设备DPR.-OTHERS保险费INSURANCE保险费-建筑物及其附属设备INSUE.-BUILDING & CONTENTS摊销-开办费PRE-OPENING EXPENSES摊销-开办费PRE-OPENING EXPENSES租金RENT租金-土地RENTAL - L
157、AND租金-建筑物及生财设备RENT-BUILDING&FURNITURE,FIXTURE,税捐TAXES外籍人员所得税EXPAIRIATE INCOME TAXES3696023696033696993697369701369702369703369704369705369706369799财产税印花税其他税转拨费用转拨费用-内部用餐费转拨费用-餐饮交际费转拨费用-洗衣费转拨费用-插花费转拨费用-插花交际费转拨费用-伙食费转拨费用-其他REAL ESTATE TAXESSTAMP DUTYOTEHR TAXESTRANS. EXPENSESTRANS.EXPENSES-DUTY MEALTR
158、ANS.EXPENSES-F&B ENT.TRANS.EXPENSES-LAUNDRYTRANS.EXPENSES-FLOWERTRANS.EXPENSES-FLOWER ENT.TRANS.EXPENSES-EMPLOYEES MEALTRANS.EXPENSES-OTHERS36983698013698023698033698043698053699369901369902369903369904归零帐分摊DISTRIBUTION归零分摊费-人事费用归零分摊费-伙食费DISTRI.-EMPLOYEES MEAL归零分摊费-美工DISTRI.-ART SHOP归零分摊费-公共区域清洁DIST
159、RI.-PUBLIC AREA CLEANING归零分摊费-乐队DISTRI.-BAND归零帐户ZERO CLEARNANCE归零帐户-人事费用归零帐户-伙食费ZERO CLEARNANCE-EMPLOYEES MEAL归零帐户-美工ZERO CLEARNANCE-ART SHOP归零帐户-公共区域清洁ZERO CLEARNANCE-PUBLIC AREA CLEA3699053737013701013701023701033701043701053701993702370201归零帐户-乐队营业外收入财务收入利息收入-押金设算利息收入-活期存款利息收入-定期存款利息收入-关系企业往来利息收入
160、-其他财务收入-其他投资收入投资收入-股利ZERO CLEARNANCE-BANDNON OPERATING INCOMEFINANCIAL INCOMEACCRUED INTEREST ON DEPOSIT INSAVING ACCOUNTS INTERESTTIME DEPOSIT INTERESTOTHER INTEREST INCOMEOTHER FINANCIAL INCOMEINVESTMENT INCOMEDIVIDEND INCOME3702023702993709370901370902370903370999383801380101投资收入-让售股票GATNS ON SAL
161、ES OF STOCKES投资收入-其他OTHER INVESTMENT INCOME其他收入OTHER NON OPERATING INCOME其他收入-固定资产处分利益GAINS ON SALE OF FIXED ASSETS其他收入-汇兑盈余GAINS ON FOREIGN EXCHANGE其他收入-盘盈GAINS ON TAKING INVENTORY其他收入-其他OTHERS NON OPERATING INCOME营业外费用NON OPERATING EXPENSES财务费用FINANCIAL EXPENSES利息费用-银行贷款INTEREST EXPENSES-BANKING38
162、010238019938023802013802993809380901380902380903380999利息费用-其他INTEREST EXPENSES-OTHER财务费用-其他FINANCIAL EXPENSES-OTHER投资损失LOSS ON INVESTMENT投资损失-让售股票LOSS ON SALE OF STOCKS投资损失-其他OTHER LOSS ON INVESTMENT其他费用OTHER NON OPERATING EXPENSES其他费用 -固定资产出售 ,报废损失LOSS ON SALES OF FIXED ASSETS其他费用-汇兑损失LOSS ON FOREI
163、GN EXCHANGE其他费用-盘亏LOSS ON TAKING其他费用-其他OTHER NON OPERATING EXPENSES39013901013901023A3A13A113A1103A11013A123A1203A1201所得税所得税递延所得税利益应收保证票据应收保证票据应收保证票据应收保证票据应收保证票据存出保证票据存出保证票据存出保证票据INCOME TAXESINCOME TAXESDEFERRED INCOME TAXESNOTES RECEIVABLE ON GUARANTEENOTES RECEIVABLE ON GUARANTEENOTES RECEIVABLE O
164、N GUARANTEENOTES RECEIVABLE ON GUARANTEENOTES RECEIVABLE ON GUARANTEEDEPOSIT OUT GUARANTEE NOTESDEPOSIT OUT GUARANTEE NOTESDEPOSIT OUT GUARANTEE NOTES3A12023A13013A143A1403A14013B3B13B113B1103B11013B12存出保证款项存出保证款项应收保证款项应收保证款项应收保证款项存入保证票据存入保证票据存入保证票据存入保证票据存入保证票据应付保证票据DEPOSIT OUT GUARANTEE NOTESDEPOSI
165、T OUT GUARANTEE NOTESNOTES RECEIVABLE ON GUARANTEENOTES RECEIVABLE ON GUARANTEENOTES RECEIVABLE ON GUARANTEEDEPOSIT IN GUARANTEE NOTESDEPOSIT IN GUARANTEE NOTESDEPOSIT IN GUARANTEE NOTESDEPOSIT IN GUARANTEE NOTESDEPOSIT IN GUARANTEE NOTESNOTES PAYABLE ON GUARANTEE3B120应付保证票据NOTES PAYABLE ON GUARANTEE3B1201应付保证票据NOTES PAYABLE ON GUARANTEE3B1202应付保证款项NOTES PAYABLE ON GUARANTEE3B1301应付保证款项NOTES PAYABLE ON GUARANTEE3B14存入保证款项DEPOSIT IN GUARANTEE NOTES3B140存入保证款项DEPOSIT IN GUARANTEE NOTES3B1401存入保证款项DEPOSIT IN GUARANTEE NOTESCTESTTESTTEST资产：指具有货币价值的实物财产（有形资产）或权利（无形资产）。现金：指货币或辅币,可转让汇票、支票和银行存款帐户的余额。
