财务资料-财务术语解释(100页DOC).docx

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1、最新资料推荐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 预付款5 Other Current Assets 其

2、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 Short Term Loans 短期借款11 Pro

3、posed 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 Premium Resreve 资本盈余储备13 Asset Rev

4、aluation 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22 Rooms Revenue 客房营业收入23 Ser

5、vice 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28 Telephone,Telex&Postage 电话

6、，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 CONTENTS（Contd）目 录(续)FOOD&BEVE

7、RAGE 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 Uniforms 员工制服37 Linens 布件37

8、 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

9、&Licences 营业税和执照费40 Miscellaneous 杂项40PROFORMA BUSINESS CENTRE PROFIT&LOSS STATEENT商务中心损益表样本41Revenue 营业收入42Cost of Cables&Telex 电话和电传电报成本42Cost of Copying Service 复印成本42Cost of Fax 传真成本42Total Labour Costs 工资及福利费用42Laundry&Dry Cleaning 洗衣和干洗42Uniforms 员工制服42Printing&Sationery 文具及印刷42Revenue Tax&Lic

10、ences 营业税和执照费42Miscellaneous 杂项42PROFORMA FLOWER SHOP PROFIT&LOSS STATEMENT花店损益表样本43Revenue 营业收入44Gross Cost of Flowers 鲜花总成本44Total Labour Cost 工资及福利费用44Laundry&Dry Cleaning 洗衣和干洗44 3TABLE OF CONTENTS（Contd）目 录(续)Uniforms 员工制服44Supplies& Others 服务用品44Printing & stationery 文具和印刷44Revenue Tax & Licen

11、ces 营业税和执照费44Miscellaneous 杂项44Credit for Housework 为饭店自用鲜花费用的贷项45 PROFORMA HEALTH CLUB PROFIT & LOSS STATEMENT 健身俱乐部损益表样本46 Revenue 营业收入47 Cost of Sporting Goods 体育用品销售成本47 Total Labour Costs 工资及福利费用47 Lanudry & Dry Cleaning 洗衣和干洗47 Uniforms 员工制服 47 Linens 布件47 Cleaning & Cleaning supplies 清洁和清洁用品4

12、7 Supplies & Others 服务用品48 Printing & Stationery 文具和印刷48 Reveue Tax & Licences 营业税和执照费48 Miscellaneous 杂项48 PROFORMA LAUNDRY & VALET DEPARTMENT PROFIT & LOSS STATEMENT洗衣部损益表样本49 Revenue 营业收入50 Service Charge 服务费50 Cost of Ourside Laundry 送到饭店外的洗涤费用50 Total Labour Costs 工资及福利费用50 Laundry & Dry Cleani

13、ng 洗衣和干洗50Uniforms 员工制服50Supplies & Others 服务用品50Printing & Stationery 文具和印刷50Revenue Tax & Licences 营业税和执照费51Miscellaneous 杂项51Credit for Housework 饭店内部洗衣的贷项51PROFORMA TELEPHONE DEPARTMENT PROFIT & LOSS STATEMENT REVENUE电话部损益表样本52Revenue 营业收入53Cost of Calls 电话成本费用53Total Labour Costs 工资及福利费用53Laund

14、ry & Dry Cleaning 洗衣和干洗53Uniforms 员工制服53Printing & Stationery 文具和印刷54Rental of Equipment 设备租金54 Revenue Tax & Licences 营业税和执照费54 Miscellaneous 杂项54 4TABLE OF CONTENTS（Contd）目 录(续)PROFORMA TRANSPORTATION DEPARTMENT PROFIT & LOSS STATEMENT客用运输部损益表样本55Revenue 营业收入56Cost of Fuel 燃料费 56Cost of Car Hire 外

15、租用车费用56Cost of Repair & Maintenance 修理费和维修费56Total Labour Costs 工资及福利费用56 Laundry & Dry Cleaning 洗衣和干洗56Uniforms 员工制服56Printing & Stationery 文具和印刷56Road Tax 道路税57Insurance 保险费57Revenue Tax & Licences 营业税和执照费57Miscellaneous 杂项57Distribution of Cost House Use of Vehicles 饭店自用车辆费用的分摊57SHOP AND SHOWCASE

16、 商店和橱窗58OTHERS其它58 PROFORMA ADMINISTRATIVE & GENERAL PROFIT & LOSS STATEMENT行政总管理部损益表样本59 Total Labour Costs 工资及福利费用60 Lanudry & Dry Cleaning 洗衣和干洗60 Uniforms 员工制服 60 Printing & Stationery 文具和印刷60 Telephone,Telex & Publications 电话,电传电报和邮资60 Losses & Damages 损耗和损坏60 Executive Office Expenses 行政办公室开支6

17、0 Trade Subscriptions & Publications 行业协会会费和报刊费61Travelling Expenses 差旅费/交通费61Insurance 保险费61Professional Fees 聘请专业人员费用61Credit & Collection Expenses 信贷及收帐有关费用61Cash（Over）or Short 现金滥缺61Donations 捐款62Bad Debts 坏帐62Personnel Development 员工培训62Business Relations 业务关系62Data Processing 资料处理费用62Credit Ca

18、rd Discounts 信用卡折旧62Audit Fees 审计费62 Miscellaneous 杂费62 5TABLE OF CONTENTS（Contd）目 录(续)PROFORMA ADVERTISING & BUSINESS PROMOTION PROFIT & LOSS STATEMENT广告和业务促销明细表样本63Total Labour Costs 工资及福利费用Uniforms 员工制服64Printing & Stationery文具和印刷 64Telephone，Telex & Postage 电话,电传电报和邮资64Travelling Expenses 差旅费/交通

19、费64 Advertising Group 广告集团64Advertising Local 广告本地64Advertising F&B 广告餐饮部65Trade Shows 展销会65Photograph 摄影65Gifts & Giveaways 礼品和赠品65Promotion 促销65Direct Marketing 直接市场推广费65Entertainment 款待费65Marketing Fees 市场费66Brochures & Literatures 宣传小册子和宣传品66Signs 广告牌66Miscellaneous 杂费66PROFORMA MAINTENANCE & UT

20、ILITIES PROFIT & LOSS STATEMENT维修和维护明细表样本67 Total Labour Costs 工资及福利费用68Laundry & Dry Cleaning 洗衣和干洗68Uniforms 员工制服68Supplies & Others 维修用品68Grounds Keeping & Pools 园林及游泳池68Electrical & Mechanical Repairs 机电维修68Building Repairs建筑物修理68Special Repairs & Maintenance Costs 特殊修理和维修费用68Refuse Removal 清除废物

21、69Light Bulbs 灯泡69Elevator & Escalator Service Contracts 69Maintenance Service Contracts维修服务合同69Furniture & Fixtures Repairs 家具和固定装置修理69Miscellaneous 杂项69Utilities 能源事业费69MANAGEMENT FEE 管理费70LABOUR COSTS 劳动力成本71SALARIES & WAGES 工资72 Basic Pay 基本工资72 Allowance 津贴72 Incentives 奖励金72 6TABLE OF CONTENTS

22、（Contd）目 录(续)Bonus 年终奖72Vacations 有薪假期72Recivered Salaries 补偿工资贷项72Miscellaneous 杂项72FRINGE BENEFITS & MISCELLANEOUS 福利和有关杂项73Union Due 工会会费73 Provident Fund Contributions 公积金73Workmen Compensation Insurance 员工工伤补偿保险73Social Security Fund 社会保障统筹基金73Moving & Transportation搬迁和交通费73Staff Quarters，Housi

23、ng & Utilities 员工宿舍,住房和公用事费74Employee Meals 员工膳食74Medical & Hospitalisation Benefits 医疗和住院津贴74Staff Insurance 员工保险74Staff Transportation 员工交通费75Employee Relations 员工活动费75Miscellaneous 杂费75CASUAL LABOUR 临时工75CONTRACT LABOUR 合约临时工75 OVERTIME 加班费75OTHER OPERATING EXPENSES 其它营业开支76PROPERTY TAX 房产税76PROP

24、ERTY INSURANCE 财产保险76LEASE OF LAND & EQUIPMENT 土地使用费和设备租金76DEPRECIATION & AMORTISATION 折旧和分摊76OTHER INCOME /（EXPENSES）其它收入（开支）77FOREIGN EXCHANGE GAIN/（LOSS）汇兑损益77EXTRAORDINARY ITEMS 额外项目77INTEREST INCOME利息收入77INTEREST EXPENSE 利息开支77OTHER INCOME/（EXPENSES）其它收入（开支）77TAXATION税金78CURRENT INCOME TAX 当期所得税78DEFERRED INCOME TAX 递延所得税78CAPITAL EXPENDITURE 资本支出79PRIORITY LABELS 优先项目标记79SPECIAL PROJECT 特殊项目79LABOUR ANALYSIS By positions/