Five-star hotel fixed assets details, the more detailed the better? thank you

Shanghai Chang Jie (No.180, middle 1757, last 7867):

From the point of view of purchasing fixed assets with input tax deducted from value-added tax, fixed assets refer to:

1. Machines, machinery, means of transport and other production-related equipment, tools and appliances with a service life of more than one fiscal year.

2, the use of more than 2 years does not belong to the production and operation of the main equipment items. (In 2007, the new accounting standards removed the restriction on the confirmed value of fixed assets. As long as the company thinks it can and its service life exceeds one fiscal year, it can be recognized as fixed assets and depreciated according to a certain depreciation method. )

3. Long service life.

4. The unit value is large.

The provisions here are smaller than those in the Accounting Standards for Business Enterprises, mainly excluding real estate such as houses and buildings, because the sales of houses and buildings pay business tax and do not pay value-added tax.

The hotel's fixed assets include: houses and buildings, machinery and equipment, elevator equipment, furniture and equipment, transportation, electrical appliances and film and television equipment, cultural and sports equipment, computers and electronic equipment, kitchen utensils, etc.

Five-star hotel is a luxury business hotel with international standards, and its services involve business, catering, conference, leisure and entertainment.

Extended data:

Five-star hotels must provide more than 12 service process management systems, more than 10 supporting process systems and more than 8 overall function management systems.

1. There is an employee handbook.

2. There are organization charts of hotels and departments.

3. Management system: mainly aimed at management, such as hierarchical management system, quality control system, marketing system and material procurement system. A complete hotel management system includes system name, system purpose, management responsibilities, project operation rules (including implementation level, management object, mode and frequency, management work content), management division of labor, management procedures and assessment indicators.

4. Departmental operation specifications: including job descriptions of managers, working relationship tables of managers, work item checklists of managers, special quality management documents, worksheets and quality management records.

5. Job description of service and professional and technical personnel: a written description of job requirements, qualifications, shifts, channels for receiving instructions and coordination, main job responsibilities, etc. Services and professional and technical personnel.

6. Description of service items, procedures and standards: According to the requirements of service and job descriptions of professional and technical personnel, explain the objectives of each service item, the procedures needed to accomplish the objectives and the quality standards of each procedure.

7. Description of technical standards for work: The technical work of specific posts required by national and local authorities and mandatory standards, such as boilers, strong and weak electricity, fire fighting, food processing and production, must have a written description of the corresponding technical standards, and the employees of the corresponding posts must know it.

8. Other certificates or documents that can prove the quality management level of the hotel.

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