某知名酒店财务部POLICIES & PROCEDURESPOLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: APPROVED BY 审批人: POLICY NO. 政策编号: 目 录一、 各分部门制度与程序 P&Pa) 费用分配制度 Expenditure distribution policy.4b) 费用核算制度 Expenditure auditing policy.5c) 利润管理制度 Profit management policy.8d) 经济合同管理制度 Economy contract management policy.10e) 资金审批制度 Financing approval policy .14f) 日常采购制度 Daily purchasing policy.19g) 资产管理制度 Accountant management policy.38h) 仓库及收货管理制度 Warehouse and receiving management policy.46POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: APPROVED BY 审批人: POLICY NO. 政策编号: 一、 费用分配制度 Expenditure distribution policy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：According to the actual situation and distribution on operating expenditure, there are 2 ways1、 直接认定 Direct cognizance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。Direct cognizance which dept to afford the expenditure according to relevant charging receipts. Mainly direct cognizance expedience including staff salary, welfares funds, guest room commission, ministry things, wet and dry cleaning, money making things, press stationery, reservation charge, transportation fee, postage, easy-waste article, etc.2、 分配计入：Distribute reckon-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。To expenditure cannot be cognize directly, reckon in separately in certain ways. Mainly including water and power fee, transportation fee, gas fee, decoration fee, clothes washing fee, cleaning contract fee, etc.POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: APPROVED BY 审批人: POLICY NO. 政策编号: 二、 费用核算制度 Expenditure auditing policy 费用核算形式 Ways of expenditure auditing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：To ensure reasonable expenses and correctly reflect the operating progress of the hotel, the four ways of expenditure auditing are:1、 直接支付 Direct payment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。 Reckon happens, payment and profit period in period expenditure.编制会计分录 Create accounting record - 借 Debit ：费用 Expenditure贷 Credit ：现金 Cash 银行存款 bank deposit POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: APPROVED BY 审批人: POLICY NO. 政策编号: 2、 转账列支Virement payout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。terms settle in transferring account without currency should be reckon in period expenditure such as uniform, laundry, water and power fee, transportation fee, clothes washing fee, gas fee and all kinds of interior transferring.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，一般受益时间较长且一次支付的数额较大的费用，采用当期支付，后期待摊的方法。 For big amount and long lasting period expenditure, we pre-pay the total and get back from each section later.编制的会计录：Create accounting record1）发生待摊时later distribution - 借 Debit ：待摊费用 Distribution expenditure贷 Credit ：银行存款 Bank deposit2）分摊待摊费用 Distribution expenditure- 借 Debit ：费用 Expenditure贷 Credit ：待摊费用 Later distribution expenditure计算公式Counting formula： POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: APPROVED BY 审批人: POLICY NO. 政策编号: 某种待摊费用总额 Total Expenditure amount 待摊费用各期分摊数额 Distribution amount in each period= Periods for the expenditure该种待摊项目的分摊期数4、 预提待付 Later payment对于应由本期负担，但以后期间支付的费用，一般受益时间较长且一次支付数额较大的费用，采用先期预提，后期支付的核算形式。To expenditure need to afford first then pay later, usually long period profit and big amount, get the amount first then pay back later.编制的会计分录：Create accounting recorda) 发生预提费用时 Pre-pay- 借 Debit ：费用 Expenditure贷 Credit ：预提费用 Pre-pay expenditureb) 支付预提费用时 Pay the pre-pay amount- 借 Debit ：预提费用 Pre-pay expenditure贷 Credit ：银行存款 Bank deposit POLICIES & PROCEDURESSUBJECT 主题: PREPARED BY 编写人: REVIEWED BY 检阅人: DATE PREPARED 编写日期: EFFECTIVE DATE 生效期: APPROVED BY 审批人: POLICY NO. 政策编号: 三、 利润管理制度 Profit management policy利润是企业经济效益的体现，为确保实现酒店的利润目标，财务部必须率领各部门执行以下利润管理制度，采取有效措施监控利润的主导因素，即营业收入、生产成本和费用。Profit represent the benefit of the company, for ensuring the profit objective, the accounting dept need to lead each dept to follow the profit management policy below, use efficient steps to monitor the main factors, such as operation income, manufacture cost and expenditure.1、 根据酒店行政当局的要求，在每年底前编制新年度的酒店经营财政预算计划，具体包括营