What are the accounting subjects of hotel finance?

The following is a hotel's chart of accounts, I hope it can help you

Among them, the numbers starting with "1" are assets, and the numbers starting with "2" are liabilities. Those starting with "3" are owner's equity categories, and those starting with "5" are profit and loss categories, such as income, expenses, etc.;

The "account code" in the table refers to each account specified in the accounting standards The specific coding is generally sufficient to have at most three-level detailed subjects under the first-level subjects. The detailed subjects at each level are separated by "-". For example, the first-level subjects of "Bank Deposits" have "ICBC" and "Agricultural Bank of China" The two second-level detailed accounts can be coded respectively as: 102-01: ICBC; 102-02: Agricultural Bank of China.

Account Code Attribute Account Name Level Category

101-00-00-00 Asset Cash Level 1

102-00-00-00 Asset Bank Deposit Level 1 Level

109-00-00-00 Assets and other monetary funds level 1

111-00-00-00 Assets short-term investment level 1

113-00 -00-00 Assets Accounts Receivable Level 1

113-01-00-00 Assets Accounts Receivable—Business Unit Level 2

113-02-00-00 Assets Accounts Receivable - Hotel Staff Level 2

114-00-00-00 Asset Bad Debt Provision Level 1

115-00-00-00 Asset Notes Receivable Level 1

116-00-00-00 Asset prepaid accounts level 1

119-00-00-00 Assets other receivables level 1

119-01 -00-00 Assets other receivables - employee short payment level 2

119-02-00-00 Assets other receivables - reserve fund level 2

119-03- 00-00 Assets and other receivables—borrowing level 2

119-04-00-00 Assets and other receivables—other level 2

126-00-00-00 Assets Materials and Supplies Level 1

126-01-00-00 Asset Materials and Supplies—Service Supplies Level 2

126-02-00-00 Asset Materials and Supplies—Cleaning Supplies Level 2

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126-03-00-00 Asset materials and supplies—Printed matter and stationery Level 2

126-04-00-00 Asset materials and supplies—Engineering supplies Level 2

126-05-00-00 Asset materials and supplies—glassware level two

126-06-00-00 Asset materials and supplies—kitchen supplies level two

126-07-00 -00 Asset Materials and Supplies—Other Supplies Level 2

128-00-00-00 Asset Inventory Level 1

128-01-00-00 Asset Inventory—Food Level 2

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128-02-00-00 Asset Inventory—Beverages Level 2

128-03-00-00 Asset Inventory—Cigarettes Level 2

128-04-00 -00 Asset inventory—high-end dry goods Level 2

131-00-00-00 Asset deferred expenses Level 1

131-01-00-00 Asset deferred expenses—Newspapers and periodicals 2 Level

131-02-00-00 Asset deferred expenses—linen and cotton fabrics Level 2

131-03-00-00 Asset deferred expenses—Glassware Level 2

131-04-00-00 Asset deferred expenses—Kitchen supplies Level 2

131-05-00-00 Asset deferred expenses—Other level 2

141-00-00-00 Assets Long-term Investment Level 1

151-00-00-00 Assets Fixed Assets Level 1

151-01-00-00 Assets Fixed Assets— Land and Building Level 2

151-02-00-00 Assets Fixed Assets—Power Supply Equipment Level 2

151-03-00-00 Assets Fixed Assets—Air Conditioning Equipment Level 2

151-04-00-00 Assets Fixed Assets - Communication Equipment Level 2

151-05-00-00 Assets Fixed Assets - Kitchen Equipment Level 2

151-06-00-

00 Assets Fixed Assets—Computer Equipment Level 2

151-07-00-00 Assets Fixed Assets—Elevators Level 2

151-08-00-00 Assets Fixed Assets—Business Furniture Level 2

151-09-00-00 Assets Fixed Assets—Office Furniture Level 2

151-10-00-00 Assets Fixed Assets—Audio Equipment Level 2

151-11-00-00 Assets Fixed Assets—Other Equipment Level 2

151-12-00-00 Assets Fixed Assets—Decoration Level 2

155-00- 00-00 Asset accumulated depreciation level 1

155-01-00-00 Asset accumulated depreciation—land and building level 2

155-02-00-00 Asset accumulated depreciation—power supply Equipment Level 2

155-03-00-00 Asset Accumulated Depreciation—Air Conditioning Equipment Level 2

155-04-00-00 Asset Accumulated Depreciation—Communication Equipment Level 2

155-05-00-00 Accumulated depreciation of assets—Level 2 kitchen equipment

155-06-00-00 Accumulated depreciation of assets—Level 2 computer equipment

155- 07-00-00 Accumulated depreciation of assets - Level 2 elevator

155-08-00-00 Accumulated depreciation of assets - Level 2 business furniture

155-09-00-00 Accumulated assets Depreciation—Office Furniture Level 2

155-10-00-00 Asset Accumulated Depreciation—Audio Equipment Level 2

155-11-00-00 Asset Accumulated Depreciation—Other Equipment Level 2

155-12-00-00 Asset Accumulated Depreciation - Decoration Level 2

Account Code Attribute Account Name Level Class

156-00-00-00 Asset Fixed assets liquidation level 1

159-00-00-00 Assets under construction level 1

161-00-00-00 Assets intangible assets level 1

171-00-00-00 Asset deferred asset level 1

171-01-00-00 Asset deferred asset—startup expense level 2

181-00-00- 00 Assets Pending Property Profit and Loss Level 1

201-00-00-00 Liabilities Short-term Borrowings Level 1

203-00-00-00 Liabilities Accounts Payable Level 1

206-00-00-00 Liabilities from advances to customers Level 1

209-00-00-00 Liabilities and other payables Level 1

209-01-00- 00 Liabilities and other payables—employee deposit level 2

209-02-00-00 Liabilities and other payables—employee long-term payments level 2

209-03-00-00 Other liabilities Accounts payable—Employee wages level 2

211-00-00-00 Liabilities payable wages level 1

214-00-00-00 Liabilities payable welfare fees level 1

221-00-00-00 Tax payable on liabilities Level 1

221-01-00-00 Tax payable on liabilities—Business tax Level 2

221-02-00-00 Liabilities and taxes payable - urban construction tax level 2

223-00-00-00 Liabilities payable to profits level 1

229-00-00-00 Liabilities and other payables level 1

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229-01-00-00 Other liabilities payable—Education surcharge level 2

229-02-00-00 Other liabilities payable—Grain subsidy

Posted at level 2

231-00-00-00 Level 1 of liability accrual expenses

231-01-00-00 Level 2 of liability accrual expenses—interest level

231-02-00-00 Liability accrual expenses - electricity bill level 2

231-03-00-00 Liability accrual expenses - water bill level 2

231-04 -00-00 Liability accrued expenses—Gas Level 2

241-00-00-00 Liability long-term borrowing Level 1

301-00-00-00 Equity paid-in capital Level 1 Level

311-00-00-00 Equity capital reserve level 1

313-00-00-00 Equity surplus reserve level 1

321- 00-00-00 Level 1 Equity Profit for the Year

322-00-00-00 Level 1 Equity Profit Distribution

501-00-00-00 Level 1 Profit and Loss Operating Income

501-01-00-00 Profit and loss operating income—Food Level 2

501-02-00-00 Profit and loss operating income—Beverage Level 2

501- 03-00-00 Profit and Loss Operating Income—Seafood Level 2

501-04-00-00 Profit and Loss Operating Income—Cigarette Level 2

501-05-00-00 Profit and Loss Operating Income —Other Level 2

502-00-00-00 Profit and Loss Operating Cost Level 1

502-01-00-00 Profit and Loss Operating Cost—Food Level 2

502-02-00-00 Profit and loss operating cost—beverage level 2

Account code attribute account name level category

502-03-00-00 Profit and loss operating cost—seafood level 2

502-04-00-00 Profit and Loss Operating Expenses—Cigarette Level 2

503-00-00-00 Profit and Loss Operating Expenses Level 1

503-01 -00-00 Profit and loss operating expenses—employee wages level two

503-02-00-00 Profit and loss operating expenses—employee benefits level two

503-03-00-00 Profit and loss operating expenses Expenses—Staff Meals Level 2

503-04-00-00 Profit and Loss Operating Expenses—Printing and Stationery Level 2

503-05-00-00 Profit and Loss Operating Expenses—Laundry and Uniforms Level 2

503-06-00-00 Profit and loss operating expenses—linen and cotton fabrics level 2

503-07-00-00 Profit and loss operating expenses—linen washing level 2

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503-08-00-00 Profit and Loss Operating Expenses—Cleaning Supplies Level 2

503-09-00-00 Profit and Loss Operating Expenses—Newspapers and Magazines Level 2

503 -10-00-00 Profit and loss operating expenses—service supplies level two

503-11-00-00 Profit and loss operating expenses—telecommunications expenses level two

503-12-00-00 Profit and Loss Operating Expenses – Travel Expenses Level 2

503-13-00-00 Profit and Loss Operating Expenses – Fruits, Flowers and Plants Level 2

503-14-00-00 Profit and Loss Operating Expenses – Decoration Expenses Level 2

503-15-00-00 Profit and Loss Operating Expenses—Advertising and Promotion Level 2

503-16-00-00 Profit and Loss Operating Expenses—Trial Fee Level 2

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