酒店管理解释术语与解释酒店术语及计算基础解释叶予舜文档格式.docx

1、食品收入本类别包括各餐厅、房间送餐服务及宴会销售食品所得收入。如果客房房价中包括了免费早餐，应将客房收入中的早餐收入部分合理划分出来。这一数字包括食品销售获得的服务费收入，但不包括食品收入中所应缴纳的营业税金。Food SalesThis category includes revenue derived from the sales of food in restaurants，through room service or at banquets。The figures include service charges but exclude tips given to employees。

2、饮料收入本类别包括各餐厅、酒廊、酒吧和客房迷你吧销售各类洋酒、果汁、啤酒、矿泉水、汽水等酒水饮料所获得的收入。这一数字包括饮料销售获得的服务费收入，但不包括饮料收入中所应缴纳的营业税金。Beverage SalesThis category includes revenue from the sale of wine、spirits、liqueurs、juice、beer、ale、porter、mineral water and soft drinks。其他营业部门收入本类别包括洗烫、等小营业部门提供各项服务的收入，并包括其它未提及的各营业部门所得的各项收入，此收入包括服务费，但不包括所乡想应

3、缴纳的营业税金。Minor-Operated Department SalesThis category includes revenue derived from telephone，laundry and valet services。It also includes income from health center，swimming pool and other department not elsewhere mentioned。租金及其他收入本类别包括酒店内所有外租区域（如商店、橱窗等）获得的租金收入。Other IncomeThis category includes profi

4、t on foreign exchange，concession income and other income such as commissions from auto rental，garage，parking lots and salvage。Store RentalThis category includes all income from rental of stores and showcases。食品营业成本本类别包括为客人提供食品所需成本，加上运输、送货费用。该项成本通常以月为基础统计，当月采购的食品总成本加上月初食品库存后，减去月末结余得出。酒店职工膳食成本（在所属部门记账

5、）不构成售出食品成本的下一部份。Cost of Food SalesThis category includes the cost of food served to guests，together with transportation and delivery charges，at gross invoice price less trade discounts。The cost of employees meals is charged to the appropriate department and does not constitute a part of the cost of

6、food sold。 饮料营业成本本类别指销售各种洋酒、果汁、啤酒、矿泉水、汽水等饮料酒水成本，以及用作饮品或用作预备杂饮的各种材料成本。酒店职工饮品成本（在所属部门记账）不构成售出饮品成本的一部份。Cost of Beverage SalesThis category represents the cost of wine，spirits，liqueur，juice，beer，ale，porter，mineral water and soft drinks and all other material served as beverage，or used in the preparation

7、 of mixed drinks，at gross invoice price less trade discounts，plus import duties，transportation and delivery charges。The cost of employees beverages is charged to the appropriate department and does not constitute a part of the cost of beverage sold。Cost of Minor-Operated DepartmentThis category repr

8、esents the cost of telephone，laundry and valet sales and any other minor-operated department sales。客房部门工资及有关开支本类别包括付给客房部员工的薪金，其他开支包括酒店为员工缴交的各种社会保险、医疗保险、各种津贴、房屋津贴、有薪假期等员工福利，免费或按明显优惠价提供给职工的货品及服务，以及职工膳食、奖励、社交活动及退休金。Rooms PayrollRelated ExpensesThis category includes salaries，wages plus service charge p

9、ercentage（if applicable）paid to personnel of the rooms department（front office，maids，doormen and porters）。Also included are the employee benefits such as social insurance，medical allowance，education，housing allowance，vacation and holiday pay，goods and services to employees free of charge or at marke

10、dly reduced prices，employees meals，awards，social activities and pensions，if any。餐饮部工资及有关开支本类别包括付给餐饮部员工的薪金，其他开支包括酒店为员工缴交的各种社会保险、医疗保险、各种津贴、房屋津贴、有薪假期等员工福利，免费或按明显优惠价提供给职工的货品及服务，以及职工膳食、奖励、社交活动及退休金。Food and Beverage PayrollRelated ExpensesThis category includes salaries，wages plus service charge percentag

11、e（if applicable）paid to personnel in the food and beverage department（purchasing，receiving，storage，preparation，service，dishwashing，cashiers and control）。其他营业部门工资及有关开支本类别包括其他营业部门员工的薪金，其他开支包括酒店为员工缴交的各种社会保险、医疗保险、各种津贴、房屋津贴、有薪假期等员工福利，免费或按明显优惠价提供给职工的货品及服务，以及职工膳食、奖励、社交活动及退休金。Minor-Operated Department Payro

12、llRelated ExpensesThis category includes salaries，wages plus service charge percentage（if applicable）paid to personnel in all minor-operated departments，including telephone，valet services，health center，swimming pool and other departments not elsewhere mentioned。Also included are the employee benefit

13、s such as social insurance，medical allowance，education，housing allowance，vacation and holiday pay，goods and services to employee free charges or at markedly reduced prices，employees meal，awards，social activities and pensions，if any。其他开支本类别包括电话设备资金、洗熨用品、健身中（其他开支）一词可能会引起混淆。意指营运有关部门或服务（如客房部、营业部）所引起直接部门

14、开支。Other ExpensesThe term “other expenses” can cause contusion。At first glance，it is a loose term-for example，the expression “wages and other expenses” could be interpreted as “wages and all additional expenses incurred in operating a facility”。However，its meaning is precise and refers to direct dep

15、artmental expenses incurred in the operation of a department or service（rooms department sales office）。客房部其他开支本类别指不属于客房部工资（指上设定义）的其它开支，例如房间清洁用品、客房用品、洗熨、织物、订房开支、纸品合旅行设佣金。Rooms，Other ExpensesThis category represents expenses other than room payrolls as defined above，such as room-cleaning supplies，gues

16、t supplies，laundry，linen，reservation expenses，paper supplies and travel agents commissions。餐饮部其他开支本类别包括瓷器、玻璃器具、清洁用品、装饰品、客房用品、洗熨、织物、音乐及娱乐、菜单及饮品类目录、银器、制服等。This category includes items such as china and glassware，cleaning supplies，decorations，guest supplies，laundry，linen，music and entertainment，menus a

17、nd beverage lists，silver and uniforms。未分配经营开支本类别用于（1）行政及一般开支；（2）市场推广费；（3）能源成本：（4）物业营运及保养费。此四项中每一项均可视为一单项。这些开支内容可包括：1. 行政及一般开支包括现金超额或缺额、信用卡佣金、追收费、行政办事处开支、一般包险费、邮费、法律开支、行业公会费、交通费、会计师费及顾问。2. 市场推广费及有关开支包括广告、促销价销售、推广活动、推广用品、公共关系及研究等开支，并加上有关的交通、应酬开支及用品费。3. 能源成本包括整个酒店所有电力、燃料、蒸汽、用水等能源销耗费用。4. 物业营运及包养包括维修建筑物、

18、机电设备及装置、地板铺设、家具、地面及园艺设施等的费用，并加上电灯泡、机械品费和除污费。Undistributed Operating ExpensesThis classification is used for（1）administrative and general expenses（2）marketing expenses；（3）energy costs and（4）property operation and maintenance expenses。Each of these can be considered as an individual entity。Some exampl

19、es of the expenses included are：1. Administrative and general expenses which include cash overages or shortages，commissions on credit cards，collection charges，executive office expenses，general insurance，postal charges，legal expenses，trade association dues，traveling expenses，accountants and consultan

20、ts fees。2. Marketing and related expenses which include advertising，sales，promotion，merchandising，public relations and research，plus applicable travel and entertainment expenses and supplies。3. Energy costs which include the cost of electrical power，fuel，steam and water。4. Property operation and mai

21、ntenance expenses which include the cost of repairing buildings，electrical and mechanical equipment and fixtures，floor coverings，furniture，grounds and landscaping plus the cost of electric bulbs，mechanical supplies and removal of waste matter。除去固定费用前的收益在本问卷中，除去固定费用前之收益的定义是客房部收益、餐饮部收益、分支运作部门收益、酒店租金及其

22、它收益的合计总额，减去所有未分配经营开支。所以，在本研究中，利润分为三个层次。第一层次是分部门利润（客房部、餐饮部、分支运作部门）；第二层次是收益毛利额（各部门利润加商店租金及其它收益）；第三层次是除去定额费用前的收益（收益毛利额减去未分配经营开支）。Income Before Fixed ChargesFor the purposes of this study，income before fixed charges is defined as the hotel of rooms department income，food and beverage department income，store rentals and other income，less all undistributed operating expenses。