旅游业会计科目？英文双语对照

旅游服务业会计科目中属于成本费用类科目：营业成本、营业费用、管理费用、财务费用

营业成本：本科目核算企业各项经营业务的营业成本。

饭店、宾馆、旅店的营业成本，包括餐饮原材料成本、商品进价成本、车队的营业成本等；旅行社的营业成本，包括各项代收代付费用，如代收的房费、餐费、交通费、文娱费、行李托运费、票务费、门票费、专业活动费、鉴证费、陪同费、劳务费、宣传费、保险费、机场费等；酒楼、餐馆的营业成本，包括餐饮的原材料成本、商品的进价成本等；照相、洗染、修理等服务企业的营业成本主要指耗用的原材料成本。

营业费用：本科目核算企业经营中各营业部门发生的各种费用。

　　营业费用是指企业各营业部门在经营中发生的各项费用，包括运输费、装卸费、包装费、保管费、保险费、燃料费、展览费、广告宣传费、邮电费、水电费、差旅费、洗涤费、物料消耗、折旧费、修理费、低值易耗品摊销、营业部门人员的工资、福利费、工作餐费、服装费和其他营业费用。

管理费用：本科目核算企业经营中发生的各项管理费用。

　　管理费用是指企业管理部门为组织和管理企业经营活动而发生的各种费用，包括企业行政管理部门在企业经营管理中发生的、或者应由企业统一负担的公司经费（指行政管理部门人员工资、福利费、工作餐费、服装费、办公费、差旅费、会议费、物料消耗、低值易耗品摊销、燃料费、水电费、折旧费、修理费及其他行政经费等）、工会经费、职工教育经费、劳动保险费、待业保险费、外事费、租赁费、咨询费、审计费、诉讼费、排污费、绿化费、土地使用费、土地损失

补偿费、技术转让费、研究开发费、聘请注册会计师和律师费、应从成本中列支的房产税、车船使用税、土地使用税、印花税、燃料费、水电费、折旧费、修理费、无形资产摊销、低值易耗品摊销、开办费摊销、交际应酬费、坏帐损失、存货盘亏和毁损、上级管理费以及其他管理费用等。

财务费用：本科目核算企业为筹集经营所需资金等而发生的费用。

　　财务费用是指企业经营过程中发生的一般财务费用，包括利息支出（减利息收入）、汇兑损失（减汇兑收益）、金融机构手续费等。为购建固定资产而筹集资金所发生的费用，在固定资产尚未完工交付使用前发生的或者虽已投入使用但尚未办理竣工决算之前发生的，应计入固定资产价值内，不在本科目核算。

Travel service attributes cost cost in industry accounting course kind course: Operating costs, operating expenses, overhead expenses, financial cost

Operating costs: Enterprise of this course business accounting manages the operating costs of business each.

The operating costs of restaurant, guesthouse, inn, include cost of meal raw material, commodity to wait into the operating costs of price cost, motorcade; The operating costs of travel agent, include each generation to receive era to pay fee, if take the place of,the room fee that collect, food expenses, transportation expenses, entertainment expenses, baggage consigns Wu of cost, ticket fee of card of cost of cost, entrance ticket cost, professional activity, ancient bronze mirror, accompany cost, service cost of cost, conduct propaganda cost, insurance premium, airport; The operating costs of wine shop, cafeteria, the raw material cost that includes meal, cost receiving price of commodity; Take a picture, wash catch, the raw material cost that repairs the operating costs that waits for service company to basically show bad news is used.

Operating expenses: All sorts of charge of sectional happening do business each in battalion of this already of look forward to of course business accounting.

Operating expenses is to show the enterprise does business each each cost that the branch produces in manage, include expenses of the traffic expense, loading/discharging charges, cost that pack, retention fee, insurance premium, fuel, exhibition cost, advertisement to publicize cost of cost of cost, post and telecommunications, water charge of electricity, poor travelling expenses, catharsis, stock to use up, depreciation cost, repair staff of amortize of cost, running stores, business department.

Overhead expenses: Each overhead expenses that undergraduate course looks business accounting enterprise manages medium happening.

Overhead expenses is to show business management branch is what organize and happen all sorts of charge, include business administration department to happen in business management of enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise (cost of expenses of salary of the member that point to administration department person, welfare funds, job food, dress cost, office cost, poor travelling expenses, conference, stock is used up

Compensation expenses, technology makes over cost, research to develop cost, invite register accountant and retaining fee, Ying Congcheng this medium cost of expenses of royalities of boat of the house property tax that the row pays, car, land royalities, stamp duty, fuel, water and electricity, depreciation cost, repair amortize of cost, intangible assets.

Financial cost: Enterprise of this course business accounting runs the cost that need capital to wait and produces to raise money.

Financial cost is the general and financial cost that in showing the enterprise runs a course, produces, include interest expenses (reduce interest income) , exchange loss (reduce exchange earnings) , financial orgnaization poundage. Build fixed assets to buy and plan the charge that market fund produces, although already was thrown,perhaps use what before not finishing consign is used, still happen in fixed assets but before having notting deal with complete final accounting of revenue and expenditure, happen, should plan enter fixed assets value inside, do not look in undergraduate course business accounting.