Accounting differences between tourism catering service enterprises and production enterprises

Characteristics of accounting in tourism and catering industry and its differences from accounting in production enterprises.

At present, China's general policy is to vigorously support the tertiary industry and minimize the proportion of primary and secondary industries in the total industry, so the tertiary industry represented by tourism and catering is chosen as the main argument for discussion.

First of all, explain the characteristics of tourism and catering industry and its comparison with other industry accounting.

(A) different accounting methods

Tourism enterprises and catering enterprises perform three functions: production, retail and service, so they must divide different businesses in accounting and combine the accounting methods of industrial enterprises and circulation enterprises. For example, tourism is a new and advanced comprehensive consumption. Accordingly, tourism enterprises are a new type of comprehensive social service enterprises. In order to satisfy the diet of tourists

Accommodation, transportation, tourism and shopping consumption involve travel agencies, tourist hotels, tourist shopping malls, tourist casinos and various tourist service enterprises, as well as civil aviation, railways, cultural relics, gardens, arts and crafts and other departments and industries.

Therefore, many tourism enterprises have the functions of production, sales and service.

(B) The distribution structure of income and expenses is different.

Take the service industry as an example, the service industry is usually provided with skilled labor by specialized practitioners, with corresponding equipment and tools as the main service content. In accounting, it is necessary to reflect the operating income obtained according to the prescribed charging standards, the expenses incurred in the service process and the cost of raw materials consumed in the processing process.

(3) Self-made goods and purchased goods are accounted for separately.

In order to master the operating results of self-made goods and purchased goods respectively, and strengthen the accounting and management of self-made goods, enterprises engaged in the sales of purchased goods should also account for self-made goods and purchased goods separately.

(4) Foreign affairs

Mainly refers to tourism enterprises and hotels. For example, there are three kinds of reception work for tourism enterprises: one is to organize domestic tourists to carry out tourism activities in China; The other is to organize domestic tourists to go abroad for sightseeing; The third is to receive foreign tourists for sightseeing in China. The latter two types of business activities are all foreign-related businesses. Therefore, in accounting, there are businesses that handle foreign exchange deposits, transfers and settlement in accordance with the Regulations on Foreign Exchange Control and the Measures for the Administration of Foreign Exchange Certificates. When foreign exchange business is involved, multiple currencies should be used for bookkeeping, reflecting the original currency and local currency, and calculating exchange gains and losses and exchange costs.

(V) Comparison of accounting between tourism catering service enterprises and other industries.

The operating characteristics of tourism catering service enterprises are service-centered, supplemented by product production and circulation, and directly serving producers. Tourism catering service enterprise accounting is a typical example of accounting work by comprehensively applying the accounting methods of industrial enterprises, commodity circulation enterprises and service enterprises according to the requirements of enterprise management. Accounting in tourism, catering enterprises and other industries are all.

We must abide by general accounting theories, accounting principles, accounting systems and accounting methods. However, due to the operating characteristics, the accounting method was determined. Accounting in tourism catering enterprises and other industries has obvious characteristics on the basis of * * * *. The following table mainly compares revenue accounting, cost accounting and inventory.