編 者 的 話 ············································································1 再 版 說 明 ············································································6 收銀及內控業務 ·····································································1 一、收銀基礎工作 ·······························································2 二、前臺收銀 ···································································· 10 三、餐廳收銀 ···································································· 19 四、收銀員對客服務 ·························································· 24 五、出納業務 ···································································· 32 六、票證管理 ···································································· 40 七、營業稽核 ···································································· 43 會計業務及規范 ··································································· 49 一、會計政策 ···································································· 50 二、會計科目設置 ····························································· 62 三、會計業務賬務處理100 例 ·············································· 80 四、酒店重點業務實例（30 例） ··········································101 五、會計憑證的填制和審核 ················································151 六、會計賬簿的登記 ·························································164 七、會計報表 ···································································167 八、財務分析 ···································································180 九、年末財務決算注意事項 ················································195 十、財務總監雙軌匯報制 ···················································197 十一、會計檔案管理 ·························································211 十二、財務會計工作交接 ···················································219 十三、財務檢查 ·······························································220 十四、高層管理人員的離任審計 ·········································265 貨幣資金管理 ······································································267 一、現金管理 ···································································268 二、銀行存款管理 ····························································271 應收、應付賬款管理 ····························································275 一、應收賬款管理 ····························································276 二、應付賬款的管理 ·························································283 存貨管理 ············································································285 一、倉庫管理 ···································································286 二、物資采購管理 ····························································289 三、物資的進出倉及管理 ···················································322 四、物資盤點制度 ····························································329 固定資產及耐用物資管理 ······················································333 一、固定資產概述 ····························································334 二、酒店內部固定資產管理 ················································337 成本費用管理 ······································································349 一、餐飲營業成本控制 ······················································350 二、餐飲成本核算 ····························································357 三、各項費用控制 ····························································360 預算管理 ············································································371 一、財務預算編制規程 ······················································372 二、預算編制總體方案 ······················································395 三、超預算支出項目申請審批程序 ······································404 附 錄 ···············································································415 附錄一：外幣知識簡介 ······················································416 附錄二：偽鈔識別知識 ······················································419 附錄三：財務操作流程圖 ···················································434 附錄四：財務部基本業務術語釋義 ······································435