飯店實用英語（第三版）Unit Sixteen

1、Unit SixteenWords & Phrasestreasury n. 資金purchasing n. 采購receiving n. 收貨disbursement n. 報銷inventory n. 庫存processing n. 處理termination n. 終止substantiation n. 證實evaluation n. 評估compilation n. 編集storing n. 貯藏sales function 銷售功能Words & Phrasesreservation function 預訂功能credit function 信用功能Front Office cont

2、rol 前廳控制general accounting 總賬month end closing 月終結算rebate form 減免表backup 附件permanent guest service manager 長住客人服務經(jīng)理stock take 盤點on schedule 準時transfer form 調撥單fiscal year 會計年度Words & Phrasestravelling schedule 旅行計劃sales and promotion program 銷售及推銷計劃renovation projects 更新改造工程outlets control 餐飲部控制cash

3、 receipt control 現(xiàn)金收入控制service control 服務控制income audit 收入審計cash deposits 現(xiàn)款訂金cash，investment and loan accounts 現(xiàn)金、投資及貸款科目general control over cash 現(xiàn)金方面的一般性控制capital projects 資本性項目Words & Phrasesaccounts payable 應付賬款cash disbursements 現(xiàn)金報銷inventory control 庫存控制training and position change control 培訓

4、及職務調動控制time and attendance reporting control 考勤記錄控制processing function 處理功能disbursement function 報銷功能termination function 終止功能journal entry preparation and posting 日記賬準備及過賬contract compliance 合同執(zhí)行general cashing 總收銀處credit control 信用控制Notes1. financial statement: The principal financial statements a

5、re the balance sheet and the statement of income and expenses. The income statement measures the profits generated by a business over a period of time. The balance sheet gives business financial position on a particular day.2. Accounts receivable in a hotel are divided into two parts. First，a house

6、ledger (or tray ledger)，kept at the Front Desk，is made up of bills owed by guests in the house. Charges by guests posted after they have checked out and charges by other persons，such as restaurant patrons not in the hotel，are kept in what is often called the city ledger.Notes3. financial accounting: managerial accounting (for management) and decision accounting (e.g. payback period，break even point computation).4. A/R: accounts receiv