摘要
旅游饭店经营活动和管理的特点决定了旅游饭店会计核算与一般企业会计核算相比具有很多特点。分析研究旅游饭店会计核算的特点,对于旅游饭店加强经济管理,提高经济效益具有重要的意义。
The operation of the tourist hotel and management style determine the fact that the accounting in tourist hotels are quite different from the general business accounting. Analyzing the feature of the accounting in hotels is of vital importance to the economic management and economic profits.
出处
《桂林旅游高等专科学校学报》
2003年第6期83-84,共2页
Journal of Guilin Institute of Tourism
关键词
旅游饭店
会计核算
企业管理
经济效益
成本核算
资金管理
tourist hotels
guest room access
fund operation and turnover of the guest room
accounting
features
