Can you send me a copy of the tourism unit’s accounting system? Take a look at the format of the accounting system, thank you

Accounting system for tourism and catering service enterprises

1. General explanation

(1) In order to implement the "Accounting Standards for Business Enterprises" and standardize the accounting standards of tourism and catering service enterprises Accounting, this system is specially formulated. (2) This system applies to all tourism and catering service enterprises located within the territory of the People's Republic of China, including travel agencies, restaurants (hotels, hotels), resorts, amusement parks, dance halls, restaurants, restaurants, and hotels. , hairdressing, bathing, photography, washing and dyeing, repair, consulting and other types of service companies. Tourism vehicle and ship companies and tourism trading companies affiliated to the original tourism department implement corresponding industry accounting systems and do not implement this system.

(3) Enterprises should set up and use accounting subjects in accordance with the provisions of this system. On the premise of not affecting the accounting requirements and the summary of accounting report indicators, and providing a unified accounting report format to the outside world, you can add, reduce or merge certain accounting accounts according to the actual situation.

This system uniformly stipulates the numbers of accounting subjects to facilitate the preparation of accounting vouchers, registration of account books, review of accounts, and implementation of computerized accounting. Enterprises should not arbitrarily change or disrupt or re-edit. There are spaces left between some accounting accounts for the purpose of adding additional accounting accounts.

When filling in accounting vouchers and registering account books, enterprises should fill in the name of the accounting account, or fill in the name and number of the accounting account at the same time. They should not only fill in the account number but not the account name.

(4) The specific format and preparation instructions of the accounting statements submitted by the enterprise to the outside world shall be stipulated by this system; the accounting statements required for the internal management of the enterprise shall be stipulated by the enterprise itself.

Enterprise accounting statements should be submitted to the local fiscal and taxation authorities, the bank where the account is opened, and the competent department on a monthly or annual basis. The annual accounting statements of state-owned enterprises should also be submitted to the state-owned assets management department at the same level.

Monthly accounting statements should be issued within 6 days after the end of the month; annual accounting statements should be issued within 35 days after the end of the year. If laws and regulations provide otherwise, such provisions shall prevail.

The accounting statements are filled out in RMB "yuan" as the amount unit, and the amount below "yuan" is filled in to "cent".

The accounting statements reported to the outside world should be numbered in pages, attached with a cover, bound into a volume, and stamped with the official seal. The cover should indicate: company name, address, year of opening, year and month to which the report belongs, date of delivery, etc., and should be signed or stamped by the company leader, chief accountant (or person acting on behalf of the chief accountant) and accounting supervisor.

If an enterprise's external investment accounts for more than half of the total capital of the invested enterprise, or it has substantial control over the invested enterprise, it shall prepare consolidated accounting statements.

(5) This system is interpreted by the Ministry of Finance of the People's Republic of China and will be revised by the Ministry of Finance when changes are necessary.

(6) This system will be implemented from July 1, 1993.

The number of words is limited, for other content, please check the following webpage/fagui/Class1147/200605/714927.html