Several Provisions on Financial Management of Hotels and Hostels of Central State Organs

Article 1 In order to standardize the financial behavior of hotels and guest houses of central state organs and strengthen financial management, these Provisions are formulated in accordance with the General Principles of Enterprise Finance and the Reply of the Ministry of Finance to the request of the the State Council Municipal Administration of Organs Affairs on the implementation of the new financial and accounting system mutatis mutandis by the subsidiaries of central state organs. Combined with the actual situation of hotels and guest houses of central state organs, refer to the Accounting System for Tourism Catering Service Enterprises. Article 2 These Provisions shall apply to hotels and guest houses of central state organs (hereinafter referred to as hotels and guest houses). Including restaurants, hotels, nursing homes, resorts, restaurants, dance halls, etc. Article 3 The financial behavior of hotels and guest houses shall abide by the laws, regulations and these Provisions of the state, and accept the inspection, guidance and supervision of the competent financial department, industry and commerce, price, taxation, auditing and other relevant departments. Fourth hotels and guest houses should establish and improve the financial accounting system, improve the internal economic responsibility system, improve economic efficiency and do a good job in financial management. Article 5 The financial departments of hotels and guest houses shall perform their financial management duties, participate in economic forecasting and decision-making, and do a good job in financial planning, control, accounting, analysis and assessment. Sixth hotels and guest houses shall establish a capital system in accordance with the provisions. Seventh hotels and guest houses can establish provision for doubtful debts. At the end of the year, provision for bad debts shall be made at 0.3%-0.5% of the year-end balance of accounts receivable, which shall be included in the management expenses.

Bad debt loss refers to the accounts receivable that cannot be recovered after the debtor goes bankrupt or dies, or the accounts receivable that cannot be recovered after the debtor fails to perform its debt repayment obligations for more than three years.

Bad debt losses occurred in hotel guest houses, and bad debt reserves were reduced. The loss of bad debts that occurred in the current year, which exceeds the provision for bad debts in previous years, is included in the management expenses; Less than the provision for bad debts in previous years, offset the management expenses. Recover the bad debts that have been written off and increase the bad debt reserve.

Bad debt losses of hotels and guest houses without provision for bad debts are included in management expenses. Article 8 Valuation of inventories. The inventory of hotels and guest houses includes all kinds of raw materials, fuels, materials and supplies, low-value consumables and commodities. Inventory is priced at actual cost.

Outsourcing of raw materials, fuels, materials and supplies, low-value consumables, according to the original purchase price plus transportation fees and hotels and guest houses can be directly recognized taxes and fees.

According to the operating characteristics of hotels and guest houses, the fuel, materials and supplies purchased are mostly for personal use, and often a large number of the same inventory at a time. For this kind of inventory, the purchase cost should include the purchase price and direct freight and miscellaneous expenses. For the purchase of multiple inventories at one time, it is often difficult to directly confirm the freight and miscellaneous expenses incurred by a certain inventory. In this case, it can be directly included in the current profit and loss as an operating expense.

Freight and miscellaneous expenses refer to all expenses incurred before storage except commodities, including transportation fees, loading and unloading fees, packaging fees, storage fees, insurance premiums in transit, reasonable losses in transit, sorting fees before storage, etc. Article 9 The management, depreciation and repair of fixed assets shall comply with the relevant provisions of the state.

Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with a service life of more than one year. Articles that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, are also regarded as fixed assets. Article 10 Costs and expenses.

1. Operating costs. The direct expenses incurred in the operation of the hotel guest house are included in the operating costs, including:

1, raw materials, seasonings, ingredients, auxiliary materials, fuels and other direct materials directly consumed by hotels and guest houses, including raw materials, seasonings and ingredients costs of food and beverages consumed by catering departments and restaurants in hotels and guest houses; Fuel costs for restaurants and bathrooms; Expenses of laundry room, washing and dyeing shop, raw and auxiliary materials consumed by hotel guest house.

2. Purchase cost. It is divided into the purchase cost of domestic purchased goods and the purchase cost of foreign purchased goods.

The purchase cost of domestically purchased goods refers to the original price of the purchased goods.

The purchase cost of foreign goods refers to the actual cost of imported goods in the purchase. Including:

(1) purchase price

(2) Import duties

(3) Purchase foreign exchange difference

(4) Pay the import fee entrusted by the foreign trade department.

3. Other costs refer to the actual costs of selling intangible assets and inventories (excluding commodities) in hotels and guest houses.

2. Operating expenses. Refers to various expenses incurred by various business departments in their operations, including transportation fees, loading and unloading fees, packaging fees, storage fees, insurance fees, fuel fees, utilities, advertising fees, post and telecommunications fees, travel expenses, washing fees, cleaning fees, amortization of low-value consumables, material consumption, operator salaries (including bonuses, allowances and subsidies), employee welfare fees, working meals, clothing fees and other business expenses. Related items are as follows:

1. Transportation expenses refer to the transportation expenses incurred by purchasing unrecognizable inventory. Fuel and road maintenance fees that are not independently accounted for by the fleet are also included in the transportation expenses.

2. Insurance premium refers to the property insurance premium paid by the insurance company.

3. Fuel cost refers to the fuel cost consumed by the catering department.

4. Water and electricity charges refer to the water and electricity charges consumed by the business department.

5. Broadcast publicity fee refers to the advertising fee and publicity fee paid by the unit for advertising.

6. Travel expenses refer to the travel expenses of business department staff.

7. Washing expenses refer to the washing expenses incurred by the business department.

8. Amortization of low-value consumables refers to the amortization expenses of low-value consumables collected by business departments.

9. Material consumption refers to the expenses incurred by business departments when collecting materials and materials.

10, working meals, refers to the expenses paid for providing working meals for employees according to regulations.

1 1. Clothing expenses refer to the expenses incurred in making work clothes for employees according to regulations.

Third, management costs. Refers to the expenses incurred by hotels and guest houses for organizing and managing business activities and the expenses uniformly borne by hotels and guest houses. Including management funds, trade union funds, staff education funds, labor insurance fees, unemployment insurance fees, labor protection fees, directors' membership fees, foreign affairs fees, rental fees, consulting fees, audit fees, lawyer fees, sewage charges, greening fees, land use fees, land loss compensation fees, technology transfer fees, research and development fees, taxes, fuel costs, utilities, depreciation fees, repair fees, amortization of intangible assets, etc. Related items are as follows:

1. Management funds refer to administrative funds such as staff salaries, employee welfare expenses, working meals, clothing expenses, office expenses, conference expenses, travel expenses and material consumption.

2. Labor insurance fee refers to retirement pension, price subsidy, medical expenses (including medical insurance fund for retirees to participate in medical insurance), resettlement subsidy, employee severance payment, employee death and funeral subsidy, pension fee, various funds paid to retirees in accordance with regulations, and retirement pooling funds extracted by units implementing social pooling measures in accordance with regulations.

3. Unemployment insurance premium refers to the unemployment insurance fund paid by hotels and guest houses in accordance with state regulations.

4. Directors' dues refer to the expenses incurred by the highest authority (such as the board of directors) and its members in hotels and guest houses to perform their functions, including travel expenses and conference fees.

5. The rental fee refers to the rental fee for renting office premises, business premises and low-value consumables.

6, consulting fees, refers to the hotel guest house to hire economic and technical consultants, legal consultants and other fees paid.

7. The audit fee refers to the expenses incurred by the hotel guest house to hire a certified public accountant in China to audit accounts, verify capital and evaluate assets.

8, legal fees, refers to the hotel guest house to prosecute or respond to the charges.

9. Sewage charges refer to the sewage charges paid by hotels and guest houses according to regulations.

10. Tax refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty paid by hotels and guest houses according to regulations.

1 1. Land use fees refer to the fees paid by hotels and guest houses for using land.

12, land loss compensation, refers to the hotel guest house in the course of business damage has not been expropriated by the state land.

13. Technology transfer fee refers to the fees paid by hotels and guest houses using non-patented technology.

14. Amortization of low-value consumables refers to the amortization expenses of low-value consumables charged by other departments except business departments.

15. Entertainment expenses refer to business entertainment expenses incurred in the course of business communication.

16. Depreciation expense refers to the depreciation expense of all fixed assets.

17, repair costs, refers to the unit of fixed assets, low-value consumables repair costs.

18, employee housing management fee, refers to the late housing management fee of employee dormitory.

19. Business management fee refers to the fee paid to the management department according to regulations. Business management fee is accrued at 1-2% of business income.

Fourth, financial expenses. Refers to the net interest expenses, net exchange losses, handling fees of financial institutions, interest rate hikes and other expenses incurred in the operation of hotels and guest houses.

Five, the hotel guest house in the business process of social entertainment expenses, according to the annual operating income of 0-2% control, truthfully charged.

Six, the hotel guest house included in the cost of employee welfare funds, employee education funds, trade union funds, respectively, according to the following proportions:

Employee welfare expenses shall be drawn at 14% of the total wages of employees. Where there are other provisions in the law, those provisions shall prevail. Employee welfare funds are mainly used for medical expenses of employees (including medical insurance premiums paid by units participating in employee medical insurance), salaries and medical expenses of medical staff, travel expenses of employees going abroad for medical treatment due to work-related injuries, subsidies for employees' living difficulties, salaries of employees in bathrooms, barbershops, kindergartens and nurseries, and other employee welfare expenses stipulated by the state, excluding employee welfare facilities.

Staff education funds shall be drawn according to 65438+ 0.5% of the total wages of staff and workers.

Trade union funds shall be drawn according to 2% of the total wages of employees.

Seven, the hotel guest house the following expenses, shall not be included in the costs and expenses:

1. Expenditure incurred in purchasing fixed assets, intangible assets and other assets;

2. Expenditure on foreign investment and profits distributed to investors;

3. Loss of confiscated property;

4. All kinds of compensation, liquidated damages, late fees and fines paid, as well as sponsorship and donation expenses;

5, the provisions of the state shall not be included in the cost of other expenses.

Eight, the hotel guest house cost accounting must be based on the accrual principle, strictly distinguish the boundaries between the current cost and the next cost, the boundaries between direct cost and indirect cost.