Financial statements of travel websites and financial statements of where to travel.

: 1. Where to travel financial statements

1. Review according to various original vouchers transferred by cashier. After the audit is correct, prepare the accounting voucher.

2. Register all kinds of subsidiary ledger according to accounting vouchers.

3. Make accounting vouchers for accrual, amortization and carry-over at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Settlement and reconciliation. Make sure that the account card is consistent, the account is consistent, and the account is consistent.

5. Prepare accounting statements with accurate figures and complete contents, and analyze and explain them.

6. Bind accounting vouchers into volumes and keep them properly. By the end of the month, similar original vouchers can be collected to fill in accounting vouchers, or they can be filled in at any time. But don't reverse the time order. Make accounting entries according to the debit and credit bookkeeping rules.

Extended data

1. Characteristics and contents of business cost accounting for tourism service enterprises

1. Accounting characteristics

(1) Tourism service enterprises operate many projects, and the accounting contents and methods are different. These projects include travel agencies, guest rooms, car rental and other services, commodity distribution and catering production and services. For production and service business, cost accounting includes collection cost accounting, business cost accounting of commodity business projects, business expenses and management expenses accounting of travel agencies and room service.

(2) Compared with industrial enterprises, the main feature of tourism service enterprises is that the latter is the manufacturer of material products, and the main object of accounting is the manufacturing process, while the former is a tourism service enterprise, and the main object of accounting is commodity circulation and various service processes. Therefore, the business cost accounting of tourism service enterprises has its own characteristics.

(3) The cost items and expenses of tourism service enterprises are mainly divided into operating costs and operating expenses. Management expenses and financial expenses are accounted for separately as current expenses and directly deducted from operating income of each period.

2. The content of enterprise cost accounting. The cost items of tourism service enterprises are generally divided by cost elements, namely, business cost, business expenses, auxiliary business expenses, management expenses and financial expenses. Among them, auxiliary operating expenses are distributed at the end of the period and amortized into various operating expenses.

Therefore, operating costs and operating expenses are used to calculate the costs and expenses of various business departments of an enterprise. Management expenses are the expenses of the company, management organization and non-business. Financial expenses refer to interest expenses, exchange losses, procedures of financial institutions and other expenses. The detailed items of operating costs and operating expenses are as follows:

(1) Detailed items of operating costs:

Catering operating costs: including the actual costs of various food raw materials, beverages, seasonings, ingredients, etc. It is consumed by restaurants, bars, cafes and other departments in their operations.

Cost of goods sold: refers to the purchase price of goods sold.

Automobile operating cost: refer to the accounting system of transportation enterprises, that is, the actual cost incurred in taxi operation, including driver's salary, fuel cost, material cost, tire cost, depreciation cost, maintenance cost, road maintenance fee, amortization of low-value consumables, uniform cost and other direct costs.

The operating costs of travel agencies include various revenues and expenditures, such as room fees, meals, transportation fees, hospitality fees, luggage fees, ticketing fees, admission fees, professional activities fees, visa fees, escort fees, labor fees, publicity fees, insurance fees, airport fees, etc. The operating costs of service enterprises such as photography, dyeing and repair mainly refer to the cost of raw materials consumed.

(2) Detailed items of operating expenses

2. How to make a travel report?

I'm traveling, and I'll fill out a registration form when I come back, just in case. The main items in the table are mainly the members of the tour, the distribution range of the tour route map, the exact time of the tour, and the way of the tour (which tour group is which tour group; Or road trip), whether there is a history of living in high-risk areas.

3. Financial statements of travel agencies

The financial accounting of tourism enterprises has its unique characteristics. The following is a brief summary of the accounting points of tourism enterprises from the aspects of the use of main accounting subjects, the confirmation and measurement of income and cost. I. Main accounting subjects As tourism enterprises organize group tours by themselves, tourists sign up for tours in travel agencies, and travel agencies charge travel expenses, which constitutes the sales revenue of enterprises. At the same time, organize guests to travel to the destination, including reception fees, car rental fees, air tickets, accommodation fees, meals, insurance fees, admission fees, etc. List of local travel agencies. The expenses that the team needs to pay constitute the cost of the tourism team. Because of the characteristics of the industry, it is doomed that there is basically no inventory accounting problem in tourism enterprises. Therefore, in financial accounting, the accounting subjects related to fund receipt and payment have become the most commonly used subjects in tourism accounting. 1. Accounts receivable: In addition to receiving individual customers in the business hall, travel agencies generally need to develop some large corporate customers. In order to provide employees with better welfare policies and reflect the cohesion of enterprises, these customers generally organize employees to go out for inspection on a regular basis. Generally speaking, there is no problem of accounts receivable in retail stores. But for corporate customers, most of them are regular customers. Therefore, most travel societies organize employees to travel first and then collect money, thus forming accounts receivable of enterprises. This course accounts for the money received by the previous tour group and the tour fee not received in this period. When receiving last month's receivables: debit: cash (bank deposit)

Cr: accounts receivable; When the income is carried forward at the end of the month, for the tour group that has not yet received it: dr: accounts receivable cr: main business income; 2. Prepaid accounts Prepaid accounts accounting is mainly to pay the travel expenses of tourism enterprises in the current group tour. When paying the travel expenses of the previous travel team, the accounts payable account is used, which is not accounted for in this account. When paying travel expenses: dr: advance payment cr: cash (bank deposit); When the cost is carried forward at the end of the month: dr: main business cost cr: prepaid account; 3. Accounts payable. This course accounts for the unpaid travel expenses paid by the enterprise in the early stage and the current period. When paying the tour fee before the tour: dr: accounts payable cr: cash (bank deposit), and when carrying forward the cost at the end of the month: dr: main business cost cr: accounts payable; 4. Accounts received in advance This account accounts for the travel expenses received in this period. The money received from a previous tour group is recorded in the accounts receivable account, not in this account. After receiving the current travel payment: cash (bank deposit)

Cr: accounts received in advance; When carrying forward income at the end of the month: dr: advance accounts cr: income from main business. Two. Recognition and measurement of income and cost. Generally speaking, the accounting income of tourism enterprises is determined according to the tourism contract signed with customers, and the confirmation of costs is also determined according to the actual expenses incurred in tourism and the contract signed with the destination reception travel agency. In the process of traveling, the discounts caused to guests for various reasons will be handled according to the actual situation and sales discounts. It is worth noting that in practice, in order to simplify the workload of financial accounting, tourism enterprises generally confirm sales revenue and sales cost at the end of the period. The following are the general steps of enterprise accounting: 1. When you receive the current travel payment: cash (bank deposit)

Cr: accounts received in advance 2. When you receive the money from the previous tour group: dr: cash (bank deposit).

Cr: accounts receivable 3. When paying the current tour group: dr: advance payment cr: cash (bank deposit) 4. Last travel payment: dr: accounts payable cr: cash (bank deposit) 5. End-of-term carry-over income dr: accounts receivable (paid tour group amount in this period) dr: accounts receivable (contract amount in this period-paid tour group amount in this period) cr: main business income (end-of-term carry-over cost) dr: main business cost (tour group fees payable in this period and tour group expenses actually incurred in this period) cr: accounts receivable in advance (tour group fees payable in this period and tour group expenses actually incurred in this period-tour group expenses paid in this period). Note: 1. When using accounts receivable, prepayments, accounts payable and prepayments, it is necessary to set up secondary accounts for detailed accounting. In view of the large number of customers of tourism enterprises, and many customers may only do business once a fiscal year. Therefore, in the current situation that most enterprises have implemented computerization, if secondary subjects are set under each subject in financial software, countless secondary subjects will appear over time. Therefore, it is suggested that related enterprises set up manual subsidiary ledger for auxiliary accounting, which is also a unique tedious work for tourism enterprises. 2. Taxation: Tourism enterprises belong to the service industry, and the taxes involved mainly include business tax, education surcharge, urban maintenance and construction tax, enterprise income tax, personal income tax, stamp duty, vehicle and vessel use tax and property tax. Among them, the handling method of business tax is confirmed by multiplying the gross profit after deducting sales expenses by the applicable tax rate, which needs attention in financial handling. The accounting of other taxes is the same as other industries. First of all, accounting books, including general ledger, subsidiary ledger, journal and other auxiliary books, must be set up in accordance with the Accounting Law of People's Republic of China (PRC) and the unified national accounting system. Two. Set GL 1. The general ledger is an account book set up according to the first-level account (also called general ledger account). It is used to classify and register all economic businesses of an enterprise and provide assets, liabilities, owners' and shareholders' rights and interests, expenses, income and profits. 2. The general ledger format is three-column, and external tables should generally adopt user-defined account books. Three. Set the subsidiary ledger 1. The subsidiary ledger is usually set according to the subsidiary account to which the general ledger account belongs. Used to classify and register a certain kind of economic business and provide relevant detailed accounting data. 2. The format of the subsidiary ledger mainly includes three columns and multiple columns of quantity and amount. Enterprises should choose the format of subsidiary ledger according to the needs of property and material management. 3. The external form of subsidiary ledger generally adopts loose-leaf type. The subsidiary ledger adopts loose-leaf book, which is mainly convenient for use, easy to rearrange the account pages and the division of labor among bookkeepers. However, the pages of loose-leaf books are easily lost and replaced at will. Therefore, when using it, it should be numbered in sequence and bound into a book, and kept properly. 4. Set the log 1. Journal, also known as chronological account, is an account book registered day by day according to the time sequence of economic business. According to the "Basic Accounting Work Standard" of the Ministry of Finance, all units should set up cash account books and deposit journals to inspect and supervise the income, payment and balance of cash and bank deposits every day. 2. Cash book and deposit journal (1) Generally, the account pages in cash book and deposit journal adopt three columns, namely debit, credit and balance. (2) The external format of the account book must adopt a fixed format. Cash and bank deposits are the most liquid assets of enterprises. In order to ensure the safety and integrity of account books, Article 57 of the Basic Accounting Work Standard of the Ministry of Finance stipulates that cash account books and deposit journals must adopt fixed account books. Bank statements or other means shall not be used instead of journals.

4. The financial plan of the travel company

First, ways to improve the economic benefits of tourism enterprises

(A) to strengthen the tourism market survey, expand the number of tourists.

Tourist source is the prerequisite for the survival and development of tourism, and it is also an important way for tourism enterprises to increase their operating income. Therefore, it is necessary to keep abreast of the changes in the tourism market, investigate, study and analyze the current tourism flows, potential tourists and the political and economic situation and development trends of major tourist countries, so as to carry out targeted tourism publicity and promotion, provide suitable tourism products and services, continuously expand the tourism market, increase the operating income of tourism enterprises and improve economic benefits. Otherwise, it will lose market competitiveness and customers. Without customers, there will be no tourism economic activities, and it will be impossible to realize and improve the economic benefits of tourism enterprises.

(2) Improve labor productivity and reduce the cost of tourism products.

Improving labor productivity means improving the quality of employees in tourism enterprises, strengthening division of labor and cooperation, improving the scientific nature of labor organization, and trying to complete the same reception tasks with less labor input, or completing more reception tasks with the same input, thus saving capital occupation, reducing the consumption of manpower, financial resources and material resources, and reducing the cost of tourism products. At the same time, improving labor productivity is also conducive to making full use of existing facilities, expanding business income, increasing profits, reducing costs and improving the economic benefits of tourism.

(3) Strengthen economic accounting and improve economic benefits.

Economic accounting of tourism enterprises is a process in which tourism enterprises reflect and supervise tourism economic activities and their labor occupation and consumption by means of monetary form, accounting and financial analysis, which lays a foundation for tourism enterprises to strengthen management and obtain good economic benefits. Strengthening the economic accounting of tourism enterprises is conducive to finding the weak links and problems in tourism economic activities, analyzing their causes and influencing factors, taking effective countermeasures and measures in a targeted manner, opening up new sources and reducing expenditure, tapping potential and reducing consumption, and improving economic benefits.

(four) improve the quality of tourism professionals, improve the quality of service.

The quality of tourism service is not only reflected in the attraction of tourism landscape, the richness of tourism activities, the comfort and safety of tourism reception facilities, but also in the service attitude, cultural quality and moral cultivation of tourism service personnel. Improving the service quality can meet the needs of tourists, encourage tourists to increase their stay time and consumption, and accordingly improve the economic benefits of tourism. Since the service quality is mainly reflected in employees, it is necessary to improve the political quality, professional knowledge, professional skills and moral cultivation of employees in tourism enterprises, which is also the guarantee to improve the service quality.

(5) Strengthening the basic management of tourism enterprises and constantly improving the basic management of good management are not only the premise of improving the management level of tourism enterprises, but also an important way to create good economic benefits. Therefore, to strengthen the basic management of tourism enterprises, we must conscientiously do the following work. First, we should strengthen standardization work, bring all activities of enterprises into the track of standardization, standardization and procedure, establish a good working order and improve work efficiency. The second is to strengthen the quota work, formulate advanced and reasonable quota level and strict quota management system, and give full play to the positive role of quota management. Third, strengthen information and measurement, and continuously improve service quality through timely, accurate and comprehensive information exchange and feedback. On the premise of strengthening measurement supervision and management, we will continuously improve service quality, reduce costs and improve economic benefits. Fourth, strengthen the formulation and implementation of rules and regulations, strictly implement various work systems, economic responsibility system and reward and punishment system, standardize employee behavior, and promote the improvement and promotion of enterprise management.

Second, the tourism marketing strategy

1. Actively explore the tourism market and strengthen advertising and promotion. Sino-American tourism is in the initial stage of the life cycle of tourism products, that is, most of them are in the investment period and growth period. The main characteristics of this period are that tourism products are being developed, the tourism market is being developed, and the quality and popularity of products are not high, which is gradually recognized and accepted by people. The main countermeasures are: strengthening advertising and raising awareness; Improve the quality of tourism products; Take promotional measures to attract tourists; Encourage middlemen to distribute enterprise products and expand market areas. The word "fast" highlights the good word, that is, the tourism market should develop rapidly and the quality of tourism products should be better.

2. Develop new tourism products with their own characteristics, provide differentiated tourism services, and provide different tourism products for different demanders, create users and expand the market by implementing differentiated marketing strategies.

3. Reasonable and comprehensive use of strategic 4PS elements such as exploration (market research), segmentation (market segmentation), positioning (product positioning) and priority (target market optimization) and tactical 4PS marketing elements such as products, prices, sales channels and promotion means can optimize the overall marketing effect. In terms of products, in view of the random purchase behavior of individual customers, we can adopt the product structure strategy of multi-variety, small batch and small unit, which provides full convenience for flexible combination and free choice. As a leading enterprise in China, it is imperative for tourism to improve its economic benefits in today's American economy. The ways of improvement need to be explored constantly, and the improvement of tourism economic benefits has a long way to go.

: 5. Financial statements of travel agencies

1. Review according to various original vouchers transferred by cashier. After the audit is correct, prepare the accounting voucher.

2. Register all kinds of subsidiary ledger according to accounting vouchers.

3. Make accounting vouchers for accrual, amortization and carry-over at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Settlement and reconciliation. Make sure that the account card is consistent, the account is consistent, and the account is consistent.

5. Prepare accounting statements with accurate figures and complete contents, and analyze and explain them.

6. Bind accounting vouchers into volumes and keep them properly. By the end of the month, similar original vouchers can be collected to fill in accounting vouchers, or they can be filled in at any time. But don't reverse the time order. Make accounting entries according to the debit and credit bookkeeping rules.

6. Where to Travel Annual Bill

Enter where to go, official website. After logging in, you can query personal information, relevant consumption information (including hotel consumption, tickets, train tickets, cars and other consumption records), vouchers and account balance.