How to calculate the hotel loss?

Hotel losses are difficult to calculate, including the loss of tableware, linen, energy and materials. Loss of Tableware The loss of catering industry includes kitchen department, service department and logistics department, porcelain, wood, plastic, cloth, glass, plants, office supplies, decorations, guest consumables, service utensils and kitchen utensils.

Accounting methods for low-value consumables:

1. account setting: the company sets "low-value consumables in stock" and "low-value consumables in use", and sets "low-value consumables in use" level 1 account and "low-value consumables level 2 detailed account" for each entity asset accounting;

2. Account book setting: the company's finance and the chief financial accountant of each entity set up a first-level subsidiary ledger respectively, and the property accounting of each entity set up a second-level subsidiary ledger and subsidiary ledger to conduct detailed accounting on the quantity and amount of low-value consumables according to categories and varieties;

3, low-value consumables amortization, recipients, debit "prepaid expenses" subjects, credited to the subject. When amortizing related cost and expense accounts by installments, debit "operating expenses" and "management expenses" and credit "prepaid expenses". When scrapped, the residual value of low-value consumables is reduced as the amortization amount of low-value consumables in the current month, and the related cost and expense accounts are offset;

4. Amortization period of low-value consumables: 2 years for stainless steel, 65,438+0.5 years for ceramics, 65,438+0.5 years for iron, 65,438+0.5 years for maintenance tools, 2 years for blankets, 65,438+0.5 years for mouth cloth and 65,438+0 years for other low-value consumables of glass products. Amortization method is based on service life.