What accounting standards do hotels generally use?

According to the scale of the hotel and the requirements of enterprise management, what accounting system should be adopted, such as listed companies, then the accounting system combined with China's current accounting standards for enterprises must be adopted; If the scale is very small, the accounting system for small enterprises can be adopted.

As for the accounting subjects used, they are set up according to the determined accounting system, with detailed accounting subjects that meet the needs of their own enterprises.