You work as an accountant in a hotel?

Hotel accounting positions mainly include accounting supervisor, cost accounting, expense accounting, income audit, accounts receivable accounting, cashier and so on.

Hotel accounting belongs to commercial accounting, the biggest difference from other industries is that raw materials and inventory goods are not resold and directly included in the main business cost.

For example, room income mainly includes personal income, team income and other income, while catering and entertainment mainly includes food income, wine income, cigarette income, entertainment income and other income. The corresponding costs mainly include room service supplies, food cost, cigarette cost, wine cost and other costs, and expenses are generally accounted for as non-operating expenses.

The business tax rate of housing and catering is 5%, and the business tax rate of entertainment income is 20%. According to the accounting statements, the business income is included in the business tax burden, and the tax declaration procedure for obtaining the special VAT ticket income is the same as that of other industries.