标准运作程序STANDARDOPERATINGPROCEDURE维也纳3好连锁酒店-财务管理手册目录一、酒店关键经营指标解释.............................................................................................3二、酒店业务章管理.........................................................................................................3（一）酒店业务章申请...............................................................................................................3（二）适用范围...........................................................................................................................3（三）领用与保管.......................................................................................................................4三、前台系统入账代码的使用.........................................................................................4（一）消费类入帐代码...............................................................................................................4（二）结算类入帐代码...............................................................................................................5四、前台结算单据处理方式.............................................................................................6（一）关于前台结算单据的审核与流转....................................................................................6（二）对于冲减、调整账项的处理............................................................................................7五、现金管理.....................................................................................................................7（一）备用金管理.......................................................................................................................7（二）营业收入现金管理...........................................................................................................8（三）现金投保险箱流程...........................................................................................................8（四）保险箱钥匙及密码掌控....................................................................................................9（五）银行存款及现金送行的规定............................................................................................9（六）外币政策.........................................................................................................................10六、夜核...........................................................................................................................10（一）夜核的目的.....................................................................................................................10（二）夜核的流程......................................................................................................................11七、前台预收订金的处理...............................................................................................12（一）订金的收取.....................................................................................................................12（二）订金收取的前台系统账务操作流程..............................................................................12（三）特别提示.........................................................................................................................13八、小商品销售管理...............................
