酒店管理品牌分析品牌国际酒店费用分析叶予舜.pdf

《酒店管理品牌分析品牌国际酒店费用分析叶予舜.pdf》由会员分享，可在线阅读，更多相关《酒店管理品牌分析品牌国际酒店费用分析叶予舜.pdf（151页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

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：委托经营之收费内容：1.

3、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。财务专业词

4、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 principle 会计准

5、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 margin

6、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 rate 税后利

7、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amortiz

8、ation 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 securities laws

9、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arrangement 安排arre

10、st 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)资产导向型出租人asse

11、t 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-sale securitie

12、s 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 charterer 光船承租人b

13、argain 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 option)廉价购买任择权b

14、ridge 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 字节一、资产类 Assets流动资

15、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 Refundable deposits110

16、1 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 receivable1111 应收票据 Note rec

17、eivable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 receivable库存资产 Inventories1201 物

18、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-outsourced1261 委托代销商品 T

19、rust 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 investment1401 长期股权投资 Long-ter

20、m 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 Stock rights investment depre

21、ciation 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 Instruments and implement15

22、02 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-purpose equipment160103 预付大

23、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 Construction-in-process depreciatio

24、n 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 trademark rights depreciation

25、 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 fixed assets loss or incom

26、e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 welfarism2161 应付股利 Dividends payable

27、2171 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 maintaining and building citiespay

28、able217108 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 Drawing expense in advance其

29、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 债券面值 Face value,Par value23110

30、2 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 Special payable一年内到期的专项应付 Lon

31、g-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 Capital reserve311101 资本(或股本)溢价 C

32、pital(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 法定盈余公积 Legal surplus312102 任意盈余公积 Fr

33、ee 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 chengeover in314102 提取法定盈余公积 Withdra

34、wal 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 return of investment314108 应付优先

35、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 of manufacture410101 基本生产成本 Base

36、 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 traveling通讯费 Correspondence电话费

37、 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 Depreciation expense机物料消耗 Articl

38、e 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 Sales materials代购代售包装物出租 Wrap p

39、age 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国家扶持补贴收入 Subsidize revenue from

40、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 income支出 Outlay业务支出 Revenue charges5

41、401 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 expense销售其他材料成本 Other cost of mate

42、rial 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 Staff Salaries修理费 Repair charge低

43、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 Coferemce聘请中介机构费 Intermediary

44、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 Stamp tax5503 财务费用 Finance charge利息

45、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 sales of intangible assets固定资产盘亏

46、 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、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

47、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

48、、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

49、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、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

50、、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。