某知名酒店财务部POLICIES&PROCEDURESPOLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:目录一、各分部门制度与程序P&Pa)费用分配制度Expendituredistributionpolicy…………………………………………………...4b)费用核算制度Expenditureauditingpolicy…………………………………………………….....5c)利润管理制度Profitmanagementpolicy………………………………………………………….8d)经济合同管理制度Economycontractmanagementpolicy…………………………………….10e)资金审批制度Financingapprovalpolicy………………………………………………………..14f)日常采购制度Dailypurchasingpolicy…………………………………………………………...19g)资产管理制度Accountantmanagementpolicy………………………………………………...38h)仓库及收货管理制度Warehouseandreceivingmanagementpolicy……………………….46POLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:一、费用分配制度Expendituredistributionpolicy根据本酒店的实际情况，发生的业务经营费用的分配，分别采用直接认定和分配计入的方法：Accordingtotheactualsituationanddistributiononoperatingexpenditure,thereare2ways1、直接认定Directcognizance根据有关费用凭证（如零用现金报销凭证、付款凭证等），直接确定由具体受益部门负担费用。可直接认定的费用主要包括：各部门人员的工资、福利费、客房佣金、服务用品、湿洗及干洗、生财用品、印刷文具、订房费、差旅费、邮费、低值易耗品等。Directcognizancewhichdepttoaffordtheexpenditureaccordingtorelevantchargingreceipts.Mainlydirectcognizanceexpedienceincludingstaffsalary,welfaresfunds,guestroomcommission,ministrythings,wetanddrycleaning,moneymakingthings,pressstationery,reservationcharge,transportationfee,postage,easy-wastearticle,etc.2、分配计入：Distributereckon-in对那些无法直接认定应由哪些部门负担的费用，按一定的方法分摊计入。需要分配计入。的费用：水电费、运输费、燃料费、装饰费、洗衣费、清洁合约费等。Toexpenditurecannotbecognizedirectly,reckoninseparatelyincertainways.Mainlyincludingwaterandpowerfee,transportationfee,gasfee,decorationfee,clotheswashingfee,cleaningcontractfee,etc.POLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:二、费用核算制度Expenditureauditingpolicy[费用核算形式]Waysofexpenditureauditing为保证各个时期费用负担的均衡性，正确反映酒店的经营成果，特采用以下四种核算形式：Toensurereasonableexpensesandcorrectlyreflecttheoperatingprogressofthehotel,thefourwaysofexpenditureauditingare:1、直接支付Directpayment对于本期发生，本期支付，受益期限亦为本期的费用计入本期负担。Reckonhappens,paymentandprofitperiodinperiodexpenditure.编制会计分录Createaccountingrecord------借Debit：费用Expenditure贷Credit：现金Cash\银行存款bankdepositPOLICIES&PROCEDURESSUBJECT主题:PREPAREDBY编写人:REVIEWEDBY检阅人:DATEPREPARED编写日期:EFFECTIVEDATE生效期:APPROVEDBY审批人:POLICYNO.政策编号:2、转账列支Virementpayout不通过货币结算而采用账项结转形式摊销，应归本期负担的费用。如：制服、布草、水电费、运输费、洗衣费、燃料费及各项内部转账。termssettleintransferringaccountwithoutcurrencyshouldbereckoninperiodexpendituresuchasuniform,laundry,waterandpowerfee,transportationfee,clotheswashingfee,gasfeeandallkindsofinteriortransferring.3、预付待摊Pre-payment对于本期支付，但应由本期及以后各期负担的费用，一般受...
