1、某知名酒店財務部POLICIES & PROCEDURESPOLICIES & PROCEDURESSUBJECT:PREPARED BY:REVIEWED BY:DATE PREPARED:EFFECTIVE DATE:APPROVED BY:POLICY NO.:目 錄P&Pa)Expendituredi stributionpolicy.4b)Expenditureauditingpolicy.5c)Profitmanagementpolicy.8d)Economycontractmanagement policy.10e)Financing approval policy.14f)Da

2、ilypurchasingpolicy.19g)Accountantmanagementpolicy.38h)Warehouseandreceivingmanagement policy.46POLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人:REVIEWED BY檢閱人:DATE PREPARED編寫日期 :EFFECTIVE DATE生效期 :APPROVED BY審批人 :POLICY NO.政策編號 :一、 費用分配制度Expenditure distribution policy根據本酒店的實際情況，發生的業務經營費用的分配，分別采用直接認定

3、和分配計入的方法：According to the actual situation and distribution on operating expenditure, there are 2 ways1、 直接認定Direct cognizance根據有關費用憑證（如零用現金報銷憑證、付款憑證等），直接確定由具體受益部門負擔費用。可直接認定的費用主要包括：各部門人員的工資、福利費、客房傭金、服務用品、濕洗及干洗、生財用品、印刷文具、訂房費、差旅費、郵費、低值易耗品等。Direct cognizance which dept to afford the expenditure accordi

4、ng to relevant charging receipts. Mainly direct cognizance expedience including staff salary, welfares funds, guest room commission, ministry things, wetand dry cleaning, money making things, press stationery, reservation charge, transportation fee, postage, easy-waste article, etc.2、 分配計入： Distribu

5、te reckon-in對那些無法直接認定應由哪些部門負擔的費用，按一定的方法分攤計入。需要分配計入。的費用：水電費、運輸費、燃料費、裝飾費、洗衣費、清潔合約費等。To expenditure cannot be cognize directly, reckon in separately in certain ways. Mainly including water and power fee, transportation fee, gas fee, decoration fee, clothes washing fee, cleaning contract fee, etc.POLICI

6、ES & PROCEDURESSUBJECT 主題 :PREPARED BY編寫人 :REVIEWED BY 檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE 生效期 :APPROVED BY 審批人 :POLICY NO. 政策編號 :二、 費用核算制度Expenditure auditing policy費用核算形式 Ways of expenditure auditing為保證各個時期費用負擔的均衡性，正確反映酒店的經營成果，特采用以下四種核算形式：To ensure reasonable expenses and correctly reflect the

7、operating progress of the hotel, the four ways of expenditure auditing are:1、 直接支付Direct payment對于本期發生，本期支付，受益期限亦為本期的費用計入本期負擔。Reckon happens, payment and profit period in period expenditure.編制會計分錄Create accounting record -借Debit：費用Expenditure貸Credit：現金Cash 銀行存款bank depositPOLICIES & PROCEDURESSUBJEC

8、T主題 :PREPARED BY編寫人 :REVIEWED BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE 生效期 :APPROVED BY 審批人 :POLICY NO.政策編號 :2、 轉賬列支Virement payout不通過貨幣結算而采用賬項結轉形式攤銷，應歸本期負擔的費用。如：制服、布草、水電費、運輸費、洗衣費、燃料費及各項內部轉賬。terms settle in transferring account without currency should be reckon in period expenditure such as uniform,

9、laundry, water and power fee, transportation fee, clothes washing fee, gas fee and all kinds of interior transferring.3、 預付待攤Pre-payment對于本期支付，但應由本期及以后各期負擔的費用，一般受益時間較長且一次支付的數額較大的費用，采用當期支付，后期待攤的方法。For big amount and long lasting period expenditure, we pre-pay the total and get back from each section

10、later.編制的會計錄：Create accounting record1）發生待攤時later distribution-借 Debit：待攤費用Distribution expenditure貸 Credit：銀行存款Bank deposit2）分攤待攤費用Distribution expenditure-借 Debit：費用Expenditure貸 Credit：待攤費用Later distribution expenditure計算公式 Counting formula：POLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED

11、BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE 生效期 :APPROVED BY 審批人 :POLICY NO.政策編號 :某種待攤費用總額Total Expenditure amount待攤費用各期分攤數額Distribution amount in each period=Periods for the expenditure該種待攤項目的分攤期數4、 預提待付Later payment對于應由本期負擔，但以后期間支付的費用，一般受益時間較長且一次支付數額較大的費用，采用先期預提，后期支付的核算形式。To expenditure need to affor

12、d first then pay later, usually long period profit and big amount, get the amount first then pay back later.編制的會計分錄：Create accounting recorda)發生預提費用時Pre-pay-借Debit：費用Expenditure貸Credit：預提費用Pre-pay expenditureb)支付預提費用時Pay the pre-pay amount-借Debit：預提費用Pre-pay expenditure貸Credit：銀行存款Bank depositPOLICI

13、ES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE 生效期 :APPROVED BY 審批人 :POLICY NO.政策編號 :三、 利潤管理制度Profit management policy利潤是企業經濟效益的體現，為確保實現酒店的利潤目標，財務部必須率領各部門執行以下利潤管理制度，采取有效措施監控利潤的主導因素，即營業收入、生產成本和費用。Profit represent the benefit of the company, for ensuring th

14、e profit objective, the accounting dept need to lead each dept to follow the profit management policy below, use efficient steps to monitor the main factors, such as operation income, manufacture cost and expenditure.1、 根據酒店行政當局的要求，在每年底前編制新年度的酒店經營財政預算計劃，具體包括營業收入、營運成本及費用預算和經營利潤計劃。According to the exe

15、cutive requirement, create the next yearly accounting budgetplan every end of the year, generally including operation income, operation cost and expenditure budget and operating profit plan.2、 嚴格執行董事會批準的酒店經營計劃，如因預算目標偏差或其它特殊情況而無法完成計劃，必須報告總經理，由總經理向董事會提交書面報告，獲得正式批復后方可調整原預算。Strictly follow the operating

16、 plan approvedby executive directorate, if any situation happen that cannot finish the plan, report to general manager, general manager hand in paper report to directorate, adjust the budget after approval.3、 配合各部門的開源創收工作，提出有建設性的意見和措施，在財務管理角度保障各部門的營業收入不落空。Cooperate with each dept on relevant develop

17、ment, give out constructive suggestion to ensure the operating income of each dept.認真審核各部門在營運過程中的各項開支，嚴格控制成本及費用，確保不突破預算編制。如編制預算時考慮不周導致某單項開支突破預算時，必須在有關部門的另項開支預算中沖減列支；對原來沒有預算，但確因特殊情POLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE 生效期 :APPROVED BY 審批人 :P

18、OLICY NO.政策編號 :4、 況需開支的，須報總經理、董事會批準后才能開支。Auditeachexpenditureduringoperationof eachdept,strictly control the cost and expenditure to ensure the budget plan. If the plan was made without concerning some over expenditure, decrease the cost in other items; for special situation which is not in the budg

19、et, get approval from general manager and directorate first.5、 按時完成每月會計報表的結算工作。參加酒店及各部門的經濟活動分析會議，提供上月預算的執行情況，檢討利潤結果，總結經驗，吸取教訓，推動下一階段的經濟工作。Finish the monthly accounting report on time. Attendbusiness analyst meeting of the hotel and each dept, bring up the budget executing instance, review the profit

20、, summarize the experience and improve the next step.酒店下屬各機構，必須在月會計報表結算后，每月足額向酒店上繳利潤。Eachorganizationof the hotelshould4hand in certain amount of profit after the monthly accounting report.POLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE 生效期 :APPROVED

21、 BY 審批人 :POLICY NO.政策編號 :四、 經濟合同管理制度Economy contract managing policy經濟合同是兩個或兩個以上具有民事權力和民事行為能力的經濟組織為實現一定的經濟目的，在平等互利的基礎上訂立的書面文件。The economy contract is a file on paper base on equality between two or above economy organization that have civil right and conduct ability and to achieve some economy objec

22、tive.酒店在營運過程中，經常與各種經濟組織簽訂合同，為完善合同管理工作，確保酒店利益不受損害，特定以下經濟合同管理制度：1、 簽訂經濟合同的原則Principle of economy contract遵守我國法律及行政法規，遵守平等互利、協商一致的原則。Obey the rules and regulations of the country law.2、 經濟合同簽訂的內容Contenta)簽訂合同各方的：Each organization s單位名稱、法定地址、法人代表、營業執照號、銀行賬號、聯絡電話。Company name, valid address, valid repres

23、entation, operating license code, bank account, contact number.b) 標的： Objective貨物、勞務、工程等項目名稱。Name of the goods, labor affairs, project, etc.POLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE 生效期 :APPROVED BY 審批人 :POLICY NO.政策編號 :c) 數量和質量 Quantity and qu

24、alityd) 價款或酬金、結算方式Price rate and way of paymente)履行期限、地點、方式Valid period, address, wayf) 違約責任 Responsibility of fell backg) 法律規管、仲裁機構 Managing organization in lawh) 合同的確認： Confirmation代表簽署，蓋公章Signature and stamp3、 簽訂合同的程序Procedure to signa) 各部門需要以酒店名義簽訂經濟合同，必須事前向主管副總經理報告，準備簽訂經濟合同的基本內容，得到許可后，與簽合同的另一方洽

25、談具體條款。Any contract need to sign by the hotel of each dept shouldreport to superviseassistantgeneral manager inadvance,prepare forthe basic content,discussondetails after getting approval.須按簽訂合同的基本原則及內容，訂立有關條款，同時要求對方提供營業執照復印件。Setup relevantitemsaccording to the principle and content; ask for copy of

26、operating license.POLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE 生效期 :APPROVED BY 審批人 :POLICY NO.政策編號 :b)合同經雙方協商定好后，報主管總經理審批。After confirmingthe contract,reportto supervisegeneralmanager for approval.c) 簽署合同： Sign the contract 正常營運合同 Normal operatin

27、g contract由主管副總經理書面授權（可一年辦理一次）給部門主管代為簽署。Authorize the dept head to sign by supervise assistant general manager (once a year). 重要合同 Important contract固定資產購置、大維修工程、超十萬元以上營運合同、投資或合作項目合同，其它重要合同由主管副總經理或以上人員（副總經理、總經理、董事長等）簽署。Purchasing of fixed assets, big repairing project, operating contract, investigat

28、ing or cooperating projects over 100,000 and other important contract need to sign by supervise assistant general manager or above( assistant general manager, general manager, chairman, etc)d) 加蓋公章： Stamp正常營運合同normal operating contract-加蓋合同專用章Special contract stamp重要合同Important contract-加蓋企業公章Compan

29、y stamp經簽訂合同雙方確認生效的合同正本，送財務部秘書保管，秘書應復印副本交執行合同的具體部門（營運部門及財務部應收或應付賬組） 。 After both organization sign, send the contract to secretary of accountingPOLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE 生效期 :APPROVED BY 審批人 :POLICY NO.政策編號 :e) to keep, the secr

30、etary should copy the contract to executive dept (operating dept and payable group of accounting).f) 具體簽訂合同部門，應有責任依據合同條款按期、按質、按量執行合同。財務部應收或應付賬組有責任監督合同的執行情況，當合同執行遇到困難或發生糾紛時，應報主管副總經理及財務總監處理，同時個體簽訂合同的部門應積極與對方協商解決問題。The contract dept should execute the contract according tothe requirement of the contrac

31、t. The payable group of accounting dept is responsible to supervise, when problem happens, report to supervise assistant general manager and director of accounting dept, and the contract dept should try their best to fix the problem.g) 合同全部履行的一個月后， 應付或應收賬組應即通知財務秘書組，財務秘書組應按月匯總已履行后的合同，并于年終后移交行政辦檔案室保管。

32、One month after the contract performed, the payable group shouldinform the secretary group of accounting, then transfer to executive office to file up end of the year.如因特殊情況，已簽訂合同需要變更、補充或解除的，主管合同部門必須向原批準總經理或副總經理請示，再按上述程序重新辦理。 If the contract has to be adjusted or cancelled by any special course, get

33、 approval from general manager or assistant general manager first then start and follow the procedure above.POLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE 生效期 :APPROVED BY 審批人 :POLICY NO.政策編號 :五、 資金審批制度Financing approve policy1、 資本性開支、委外資金開支審批Capita

34、l expenditure and outer expenditure approvinga) 部門申請 其中資本性開支的，除按一般采購程序填寫物資請購單外，同時要填寫固定資產購置申請表，對屬于更新項目的，還需在后面附上經審批同意的固定資產報廢申請表；物資請購單 固定資產購置申請表經部門總監審批后報集團采購部。Dept application For capital expenditure, besidefilling in material application, fill in fixed asset application as well, for update item, also

35、need to add fixed assets rejecting application with approval from management;b)選定供應商 集團采購部進行三家價格比較后，選定合適供應商。 Pick supplier The purchasing dept ofthe group compare the prices then pick the right one.c)財 務 總 監 審 批 酒 店 財 務 經 辦 核 對 ， 財 務 副 總 監 、 財 務 總 監 審 批 。 Approvefromdirectorofaccounting Check by acc

36、ounting dept of the hotel, approve by director and assistantdirectorofaccounting.d)酒店總經理審批 每筆單據金額為人民幣貳萬元以下，授權酒店總經理審批后執行。Approve fromgeneral manager Any item lower then 20000, perform after getting approval from authorized general manager of the hotel.e)集團商業酒店運營副總裁審批 每筆單據金額為人民幣貳萬元或以上，伍萬元以下， 副總裁審批后執行。

37、Approve from vice operation president of the group Any item cost 20000 or more but less than 50000,perform after getting approval from vice chairman.f)董事長 /副董事長審批 每筆單據金額為人民幣伍萬元或以上，報董事長/副董事長審批。Approve fromPOLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DAT

38、E 生效期 :APPROVED BY 審批人 :POLICY NO.政策編號 :g) chairman/vice chairman Any item cost 50000 or more, report to chairman/vice chairman for approve.h) 集團采購部組織采購。 Organize purchase by purchasing dept of the group.2、 日常食品、一般物品采購、計劃外物品緊急采購Emergencypurchasingofdailyfood,normalarticlepurchasing, goods out of pla

39、na)部門申請 填寫物資請購單 ，由部門總監審批。Dept application Fill in material application and getapproval from dept director.b)選定供應商 采購部進行三家價格比較后選定合適供應商。Pick supplier Pick the right supplier aftercomparing the prices.c) 財務總監審批 財務部核對， 財務副總監、 財務總監審批。 Approve from director of accounting Check by the accounting dept and g

40、et approval from assistant director and director of the accounting.POLICIES & PROCEDURESSUBJECT 主題 :PREPARED BY編寫人 :REVIEWED BY 檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE生效期 :APPROVED BY 審批人 :POLICY NO. 政策編號 :a)酒店總經理審批 每筆單據金額為人民幣貳萬元以下，授權酒店總經理審批后執行。Approvefromgeneralmanager Any item cost lower than 20000

41、 ￥ should be approved by generalmanagerof thehotel before performing.b)集團商業酒店運營副總裁審批 每筆單據金額為人民幣貳萬元或以上，伍萬元以下， 副總裁審批后執行。Approved by vice operation president of the group Any item cost 20000 or more, but less than 50000,perform after getting approval from vice chairman.c)董事長 /副董事長審批 每筆單據金額為人民幣伍萬元或以上，報董

42、事長/副董事長審批。Approve by chairman/vicechairman Anyitem cost 50000 ormore need to getapprovalfromchairman/vice chairman firstd) 酒店采購部組織采購。 Organize purchase by the purchasing group of the hotele) 日常費用（經營性工資、稅金、能源費用、招待費用、廣告及促銷費用、差旅費用、交通費用、通訊費用、書刊資料費、培訓費、招聘費用、維修費用等）審批Approve of daily expenditure ( operatin

43、g salary, taxation, energy expenditure, serving expenditure, advertisement and promotion expenditure, travel expenditure, transportation expenditure, communication expenditure, books and magazine expenditure, training expenditure, hiring expenditure, repairing expenditure, etc )a) 報銷申請 經辦人填寫費用報銷單 ，部

44、門總監審批。Reimbursementapplication Fillinreimbursementformbyhandlerandapprovebydept.director.b) 財務總監審批 財務部核對，財務副總監、財務總監審批。POLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED BY 檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE生效期 :APPROVED BY 審批人 :POLICY NO. 政策編號 :Approve from director of accountingCheck by a

45、ccounting dept and approve by director andassistant director of accounting.c)酒店總經理審批 每筆單據金額為人民幣壹萬元以下，授權酒店總經理審批后執行。Approve from general manager Anyitem below 10000should be performed after gettingapproval from general manager of the hotel.d) 集團商業酒店運營副總裁審批 每筆單據金額為人民幣壹萬元或以上，叁萬元以下，副總裁審批后執行。Approve from

46、vice operating president Any item cost 10000 or more but below 30000, need to approve by vice chairman before perform.e)董事長/副董事長審批 每筆單據金額為人民幣叁萬元或以上，報董事長/副董事長審批。f)Approvefromchairman/vicechairman Anyitemcost30000ormoreneedtoreporttochairman/vice chairman for approval.總出納支付款項。The chief accountant pays

47、 the fund.POLICIES & PROCEDURESSUBJECT主題 :PREPARED BY編寫人 :REVIEWED BY檢閱人 :DATE PREPARED編寫日期 :EFFECTIVE DATE生效期 :APPROVED BY 審批人 :政策編號 :POLICY NO.f) 合同審閱 / 合同付款審批 Contract approvinga) 合同審閱 /付款申請 由經辦人填寫合同審閱一覽表/合同付款證書 ，部門總監審批；Contract approving/payment application Fill in contract approving form and pa

48、yment certificate by handler, approve by dept director.b) 法律部審閱 此環節不適用于合同付款。Approving from law dept This step cannot be used in contract payment.c) 財務總監審批 成本會計領班核對，財務副總監、財務總監審批。Approving from director of accounting Check by leader of cost accountant and approve by director and vice director of accounting.d) 酒店總