编 者 的 话 ············································································1
再 版 说 明 ············································································6
收银及内控业务 ·····································································1
一、收银基础工作 ·······························································2
二、前台收银 ···································································· 10
三、餐厅收银 ···································································· 19
四、收银员对客服务 ·························································· 24
五、出纳业务 ···································································· 32
六、票管理 ···································································· 40
七、营业稽核 ···································································· 43
会计业务及规范 ··································································· 49
一、会计政策 ···································································· 50
二、会计科目设置 ····························································· 62
三、会计业务账务处理100 例 ·············································· 80
四、酒店重点业务实例（30 例） ··········································101
五、会计凭的填制和审核 ················································151
六、会计账簿的登记 ·························································164
七、会计报表 ···································································167
八、财务分析 ···································································180
九、年末财务决算注意事项 ················································195
十、财务总监双轨汇报制 ···················································197
十一、会计档案管理 ·························································211
十二、财务会计工作交接 ···················································219
十三、财务检查 ·······························································220
十四、高层管理人员的离任审计 ·········································265
货币资金管理 ······································································267
一、现金管理 ···································································268
二、银行存款管理 ····························································271
应收、应付账款管理 ····························································275
一、应收账款管理 ····························································276
二、应付账款的管理 ·························································283
存货管理 ············································································285
一、仓库管理 ···································································286
二、物资采购管理 ····························································289
三、物资的进出仓及管理 ···················································322
四、物资盘点制度 ····························································329
固定资产及耐用物资管理 ······················································333
一、固定资产概述 ····························································334
二、酒店内部固定资产管理 ················································337
成本费用管理 ······································································349
一、餐饮营业成本控制 ······················································350
二、餐饮成本核算 ····························································357
三、各项费用控制 ····························································360
预算管理 ············································································371
一、财务预算编制规程 ······················································372
二、预算编制总体方案 ······················································395
三、超预算支出项目申请审批程序 ······································404
附 录 ···············································································415
附录一：知识简介 ······················································416
附录二：识别知识 ······················································419
附录三：财务操作流程图 ···················································434
附录四：财务部基本业务术语释义 ······································435
方伟群,于华南师范大学外语系，高级经济师。从事酒店业二十多年，主持过五星级金海湾大酒店的策划、筹建、经营和管理等领导工作，主编了《金海湾大酒店管理与服务规程》《东方嘉柏酒店管理模式》《前厅实务与特色服务手册》及《客房实务与特色服务手册》，著有《酒店总经理实践二十讲》《酒店与管理公司赢的策略》等书。
适应新形势下酒店财务管理的需要，为酒店从事财务工作的管理人员
和员工提供一份可供操作和借鉴的专业文本。
本书展现了酒店财务管理的整个业务流程，内容包括：收银及内控业务；会计业务及规范；货币资金管理；应收、应付账款管理；存货管理；固定资产及耐用物资管理等。
适应新形势下酒店财务管理的需要，为酒店从事财务工作的管理人员 和员工提供一份可供操作和借鉴的专业文本。
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