What is the revenue audit of the hotel?

Hotel internal audit is an activity that the hotel appoints auditors to review and evaluate the financial revenue and expenditure and its economic benefits in a certain period from three aspects: authenticity, legality and efficiency. The purpose is to strengthen the internal management and control of the hotel, tap the internal potential and improve the hotel's benefits. This paper tries to discuss the hotel financial report and its audit content from the aspects of assets, liabilities, owners' equity, cost and profit and loss.

First, the hotel assets audit

1. Verify whether the internal control over the purchase, requisition, amortization, inventory and scrapping of hotel assets is sound, reasonable and effective, and whether there are problems such as corruption, kickback, misappropriation, shoddy, loss and waste. For example, is there a strict internal control system for the purchase, registration and collection of hotel inventory, including the definition of the authority for approval and acceptance of purchase price and quality, the signing and binding mechanism for the collection of inventory, and whether the scrapping of inventory conforms to the approval procedures stipulated by the hotel.

2. Check whether the pricing and accounting of all kinds of assets are correct and compliant, whether the assets are complete, whether the quality meets the regulations and requirements, whether the calculation method is changed at will, and whether the costs and expenses are allocated at will. For example, whether the valuation of fixed assets is reasonable and whether the accounting is correct. Theoretically speaking, the value of fixed assets should include all reasonable and necessary expenses incurred by the hotel for purchasing and building a fixed asset before it can be used. These expenses are both direct, such as the price of fixed assets, freight and miscellaneous fees, packaging fees, installation fees, etc., and indirect, such as the loan interest to be apportioned, the price difference of foreign currency loans and other indirect expenses to be apportioned. Does the hotel use different fees according to different sources of fixed assets?

3. Check whether the vouchers, accounts, accounts and accounts of assets are consistent, and whether there are problems such as asset omission.

4. Check whether the accounts receivable are clear. The hotel shall conduct detailed audit and calculation according to the "Accounts Receivable" report transferred from the night audit and various original bills of the guests who have left the hotel but have not paid, check whether the total figures on the report are consistent with the total of the original bills, and check the name, room number, company name and signature of the signing guests according to the relevant information of the business department or reservation department. In addition, whether the hotel has established a bad debt approval system, whether the extraction of bad debt reserves and the write-off of bad debt losses are correct and compliant.

5. Check whether the hotel's long-term investment and short-term investment business include the purchase of various stocks and bonds, the pricing and accounting of expenses and income are correct and compliant, and whether there are problems such as short-term securities and investment income, including other investment income not being accounted for and forming off-balance sheet assets.

6. Review whether the depreciation of fixed assets is correct and compliant, and whether there is any increase or decrease, and artificially adjust profits. When the hotel depreciates, it should be based on the original book price of fixed assets that can be depreciated at the beginning of the month, whether the newly added fixed assets are depreciated in the current month, whether the reduced fixed assets are depreciated in the current month, whether the expected residual value rate of fixed assets is within the range of 3%-5% of the original price of fixed assets, and whether the hotel reasonably determines the depreciation period of fixed assets according to the relevant provisions of the financial system and its own specific situation, and which fixed assets should be depreciated.

Second, the audit of hotel liabilities

1. Verify whether the hotel's internal control over debt is effective and whether the approval procedures for debt occurrence and repayment are complete.

2. Check whether the sources of various debts of the hotel are correct and compliant, whether the relevant income is transferred or hidden in accounts payable, and whether the provision of welfare funds, trade union funds and endowment insurance funds is compliant.

3. Check whether the hotel's accrued expenses are correct and compliant, and whether the accrued expenses are used to artificially adjust profits.

4. Review whether the calculation of long-term loan interest expenses and related expenses and foreign currency conversion difference is correct and compliant, and whether the interest expenses that should be included in the purchase and construction cost of fixed assets are included in the current profit and loss. The difference between the loan interest of the hotel project and the foreign currency translation of the foreign currency loan project should be handled according to different situations, and should be included in the cost of fixed assets before the fixed assets have been delivered or put into use but the final accounts have not been processed. Will the hotel include it in the current profit and loss? What happens after the completion of the final accounts is included in the current profit and loss, and whether the hotel is included in the fixed assets.

5. Check whether the bonds issued by the hotel are reasonable and compliant, whether the calculation of the value of bonds payable is correct, whether the calculation of interest expenses and accrued interest is correct and compliant, and whether the interest expenses that should be included in the start-up expenses and the value of fixed assets are included in the financial expenses. The issuance of bonds by hotels shall be handled in accordance with the relevant provisions of the state, and relevant official documents shall be submitted to the relevant departments. After approval, the bonds payable shall be priced at the present value of the sum of the face value of the bonds and the interest payable. When bookkeeping, the face value, premium or discount and interest payable shall be recorded separately and consolidated in the current balance sheet.

Third, the audit of hotel owners' rights and interests

1. Review whether the hotel capital is true and compliant, whether the property valuation is compliant and reasonable, and whether the property valuation infringes on the legitimate rights and interests of legal persons. Hotel capital can be divided into monetary investment, physical investment and intangible assets investment according to different investment forms. Except for joint-stock hotels, the invested capital of all hotels must be accounted according to the actual invested amount. If the invested capital is inconsistent with the bookkeeping base currency, the amount of invested capital in this currency and the amount converted into the bookkeeping base currency shall be indicated in the account at the same time. The difference in functional currency generated by the conversion of the invested capital account at the prescribed exchange rate shall be accounted for in the "capital reserve" account. Unless otherwise stipulated by the state, the registered capital of the hotel shall be consistent with the actual capital. Once the registered capital is confirmed in the "paid-in capital" and accounting subjects, it cannot be changed at will. In the case of physical investment in houses, equipment, etc., the confirmed price given by the legally effective evaluation agency or the price agreed in the contract and agreement is used as the basis for hotel accounting.

2. Review whether the hotel's statutory surplus reserve fund is drawn correctly and in compliance, and whether there is any mention of more or less. Hotels with different organizational forms have different requirements for the extraction of statutory surplus reserve fund. According to the national regulations, joint-stock hotels must draw statutory surplus reserve fund at 65,438+00% of after-tax profits, and no dividends can be distributed before drawing statutory surplus reserve fund and public welfare fund. The statutory surplus reserve fund has reached 50% of the registered capital and cannot be withdrawn. The statutory surplus accumulation fund of general hotels is drawn at 10% of the profit after income tax.

3. Check whether the calculation of income tax payable by the hotel is correct and compliant, and whether there is any problem of missing or underpaying. The income tax rate of Sino-foreign joint venture hotels in Guangzhou is generally 33%. Whether the hotel correctly calculates the taxable income, whether the tax reduction and exemption are in line with the tax policy and approved by the relevant departments.

4. Check whether the accounting procedures of the hotel to make up the losses of previous years are correct and compliant, and whether the losses that should be made up after tax are made up before tax. A hotel may use the pre-tax profit of the following year to make up for the losses of the previous year, but the time limit for making up the losses from the profit-making year shall not exceed five years, which exceeds the time limit for making up the pre-tax profits stipulated by the tax. Uncompensated losses in previous years can only be made up by after-tax profits.

5. Review whether the distribution and distribution of dividends are correct and compliant, and whether there is unauthorized distribution and different interests in the same share.

Fourth, the hotel cost audit

1. Check whether the direct materials and pricing that constitute the hotel cost are correct and compliant, whether the relevant expenditure vouchers are clear, whether they exceed the plan or quota, and whether the recipients are reasonable. According to the operating characteristics of the hotel, the operating cost of the hotel has its distinctive characteristics compared with the manufacturing cost. Hotel expenses are directly identified, and there is generally no cost sharing problem. The labor cost of the hotel department is directly included in the department expenses and does not need to be allocated to the operating costs.

2. Review whether the amortization calculation of prepaid expenses is correct and compliant, and whether there is over-amortization and under-amortization.

3. Review whether the organization expenses and amortization of intangible assets are correct and compliant, and whether there is random uneven amortization.

4. Check whether the interest expenses included in the financial expenses are correct and compliant, and whether the interest that should be included in the fixed assets is included in the financial expenses. Fund-raising expenses in the process of hotel preparation and liquidation, such as interest expenses of infrastructure loans, cannot be included in financial expenses, but only in the start-up expenses or liquidation profits and losses during the preparation period. When the hotel borrows money, the increase in interest should be listed separately in the financial expenses, while the penalty fee should be included in the non-operating expenses.

5. Review whether there will be expenses that should not be included in the cost. Such as investment expenditure, confiscation of property losses, all kinds of fines, liquidated damages, sponsorship and donation expenditure, technological transformation and other engineering expenditures occupy the cost.

Verb (abbreviation of verb) hotel profit and loss audit

1. Verify whether the internal control of sales business is sound, reasonable and effective, and whether there is fraud.

2. Check whether the counting of operating income of each department of the hotel is correct and the records are complete, whether there are receipts for payment, whether the number of relevant income vouchers is interrupted, whether there is any big head and small tail behavior, and whether there is any problem of concealing or transferring income. Hotel income is not divided into main business income and subsidiary business income, and all income is included in operating income, which should be legal, complete and timely. Whether all departments try their best to do their duty.

3, review the business income should pay all kinds of tax calculation and accounting treatment is correct, compliance, whether there is tax evasion.

4. Check whether the accounting of investment income is correct and compliant, and whether the uncollected part of its receivables is fully included in the current profit and loss.

5. Review whether the funds that should belong to non-operating income are collected truthfully. Whether the non-operating expenses are correct and compliant, whether to expand the scope of non-operating expenses without authorization and increase additional non-operating expenses.

6. Review the total profit and verify whether the operating income, management expenses, financial expenses, investment income and non-operating income and expenditure carry-over are correct and compliant.

Intransitive verb Hotel financial report audit

The audit of hotel financial report includes the audit of balance sheet, income statement, cash flow statement and departmental income statement.

1. Whether the financial report is consistent with the figures reflected in the general ledger, subsidiary ledger and journal, whether the relevant figures between statements are connected, whether false final accounts are prepared, and whether the accounting measurement and reporting methods for preparing statements before and after the accounting period are consistent.

2. Whether the items and supplementary materials that should be reported in the financial report are complete and compliant, and whether there are any problems that should be reported.

3. Whether the accounting statements of hotel internal management are timely, correct and reliable.

4. Contrastive analysis of relevant report indicators, find advanced departments and individuals, find out existing problems and key points, tap potential, plug loopholes and increase hotel benefits. Auditors should often go deep into the site, compare and visit the management of other hotels, solicit or listen to customers' opinions, and make detailed records at any time. Only when problems are discovered and evaluated can they be profound and convincing.