TABLEOFCONTENTS目录Preface前言…………………………………………………………………………………viiMajorChangesfirstEdition与第一版的主要变动…………………………………………ixPROFORMABALANCESHEET示范性资产表……………………………………………1ASSETS资产…………………………………………………………………………………3CurrentAssets流动资产……………………………………………………………………3Cashonhand库存现金……………………………………………………………………3CashinBanks银行存款……………………………………………………………………3FixedDepositsatBank银行定期存款……………………………………………………3TradeAccountsReceivable应收帐款……………………………………………………3Inventories存货……………………………………………………………………………4Prepayments预付款…………………………………………………………………………5OtherCurrentAssets其它流动资产…………………………………………………………5Investments投资……………………………………………………………………………6FixedAssets固定资产………………………………………………………………………6DeferredExpenses递延费用…………………………………………………………………9SHARECAPITAL,RESERVES&LIABILITIES股本，储备和负债…………………………9CurrentLiabilities流动负债………………………………………………………………9BankOvrdraft银行透支……………………………………………………………………9LongTermLiabilityMaturedCurrently一年以内到期的长期负债………………………9TradeAccountsPayable应付帐款…………………………………………………………10Accruals应计预提费用……………………………………………………………………10Provisions临时备付费用…………………………………………………………………11ShortTermLoans短期借款………………………………………………………………11ProposedDividend拟分股利………………………………………………………………12OtherCurrentLiabilities其它流动负债……………………………………………………12DeferredLiabilities递延负债………………………………………………………………12LongTeamLoans长期借款…………………………………………………………………12SHARECAPITAL股本………………………………………………………………………12Paid-upCapital实收股本……………………………………………………………………13REVENUERESERVES收益储备……………………………………………………………13UnappropriatedProfits.未分配利润…………………………………………………………131TABLEOFCONTENTS（Cont’d）目录(续)CAPITALRESERVES资本储备………………………………………………………………13SharePremiumResreve资本盈余储备……………………………………………………13AssetRevaluationReserve资产重估储备…………………………………………………13OtherReserve其它储备……………………………………………………………………13PROFORMAPROFIT&LOSSSTATEMENT损益表样本…………………………………14客房部损益表样本………………………………………………………………………………PROFORMAROOMSDEPARTMENTPROFIT&LOSSSTATEMENT………………………15NOMENCLATURE专门术语…………………………………………………………………16STATISTICS统计数据…………………………………………………………………………18OVERVIEWOFROOMSNOMENCLATURE客房部术语综述…………………………19OTHERCOMMONSTATISTICS其它常用统计数据…………………………………ROOMSREVENUE客房营业收入……………………………………………………………22RoomsRevenue客房营业收入………………………………………………………………23ServiceCharge服务费………………………………………………………………………...
