1、财务部Ministry of Finance标准操作程序STANDARD OPERATING PROCEDURES豪生酒店Howard Johnson HotelPOLICY NO.SUBJECT编号 主题Corporate Finance Philosophy集团财务理念FIN - 001Corporate Finance Philosophy财务- 001 集团财务理念Scope and Responsibility范畴与职责FIN - 002Finance Objectives财务- 002 财务目标FIN - 003Role of the Finance Department财务- 0
2、03 财务部职能FIN - 004Organization of the Finance Department财务- 004 财务部架构Front Office Cashiering前厅收银FIN - 005Basic Cashiering Procedures财务- 005 基本收银程序FIN - 006Beginning of Shift财务- 006 接班FIN - 007New Registrations财务- 007 新顾客登记FIN - 008Paid outs财务- 008 垫付FIN - 009Miscellaneous Charges财务- 009 杂项收费FIN - 010
3、Transfers财务- 010 转账FIN - 011Rebates and Allowances财务- 011 减免与折扣FIN - 012Foreign Exchange财务- 012 外汇FIN - 013Posting of Other Charges财务- 013 其它收费记录FIN - 014Check-out Procedures财务- 014 退房结账程序FIN - 015Account Settlement by Credit Card财务- 015 信用卡付帐FIN - 016Account Settlement to City Ledger财务- 016 签单挂账FIN
4、 - 017Account Settlement by Cheque财务- 017 支票结帐FIN - 018Settlement of City Ledger Balance财务- 018 签单挂账结算FIN - 019Late Charges and Skipper财务- 019 追收与逃账FIN - 020End of the Shift财务- 020 交班FIN - 021Emergency Procedures for Computer Failure财务- 021 电脑故障紧急程序FIN - 022Safe Deposit Box Procedure财务- 022 保管箱程序FIN
5、 - 023In-room Safe Procedure财务- 023 客房保险箱程序Food and Beverage Cashiering餐饮收银FIN - 024Food and Beverage Cashiering财务- 024 餐饮收银FIN - 025Basic Cashiering Procedures财务- 025 基本收银程序FIN - 026Beginning of Shift财务- 026 接班FIN - 027Pre-checking Procedures财务- 027 收银程序FIN - 028Transfers Between Outlets财务- 028 餐厅内
6、部转账FIN - 029Settlement Procedures财务- 029 结账程序FIN - 030Adjustment / Voids财务- 030 调整/作废FIN - 031Later Charge财务- 031 追收帐款FIN - 032Walkouts财务- 032 逃账FIN - 033End of the Shift财务- 033 交班FIN - 034Procedures during Computer Failure财务- 034 电脑故障紧急程序Night Audit Functions夜审职能FIN - 035Night Audit System Overview
7、财务- 036 夜审系统总览FIN - 036Summary of the Automatic Night Audit Procedure财务- 036 自动夜审程序概要FIN - 037Preliminary Reports财务- 037 初步报告FIN - 038Night Audit Sales and Front Office Reports财务- 038 夜审销售与前厅报告FIN - 039Automatic Night Audit Accounting Functions财务- 039 自动夜审财务职能FIN - 040How to Correct Posting Errors财务
8、- 040 更正输入错误FIN - 041Automatic Night Audit Programmes财务- 041 自动夜审编程Income Audit日审FIN - 042Income Audit财务- 042 日审FIN - 043Verification of Night Audit Work财务- 043 夜审工作查证FIN - 044 The Daily Report财务- 044 每日报告FIN - 045Night Audit Report财务- 045 夜审报告FIN - 046Rooms Report财务- 046 客房报告FIN - 047Outlet Checks
9、and Voucher Control财务- 047 营业场所账单和凭单控制FIN - 048House Charges财务- 048 内部费用FIN - 049 Review of General Cashiers Report财务- 049 总出纳报告检查FIN - 050 Physical Audit Tests财务- 050 现场审计检查Accounts Receivable应收帐目FIN - 051 City Ledger Definition of Categories财务- 051 挂账 种类定义阐述FIN - 052 The Day File财务- 052 日报表FIN - 0
10、53 Verifying and Coding the Day File财务- 053 工作日档案查证与编号FIN - 054 Billing Procedures财务- 054 记账程序FIN - 055 Procedures for City Ledger Adjustments财务- 055 挂账调整程序FIN - 056 Payments财务- 056 付款FIN - 057 Month-end Closing财务- 057 月结FIN - 058 Travel Agent Commission财务- 058 旅行社佣金General Cashiering总收银FIN - 059 Ge
11、neral Cashiering财务- 059 总收银FIN - 060 Processing of Daily Collections财务- 060 每日收款处理FIN - 061 Daily Bank Deposit财务- 061 每日银行存款FIN - 062 Processing of Credit Card Voucher财务- 062 信用卡交易单据处理FIN - 063 Request for Float财务- 063 备用金申请FIN - 064House Funds财务- 064 备用金Accounts Payable应付账目FIN - 065Accounts Payable
12、财务- 065 应付账目FIN - 066Purchase Authorizations财务- 066 采购授权认可FIN - 067Support for Goods Received财务- 067 收货凭证FIN - 068Invoice Processing财务- 068 发票处理FIN - 069Preparation of Payments财务- 069 付款准备FIN - 070Month-end Procedures财务- 070 月底结账程序FIN - 071FF&E and OE Schedules财务- 071 家具、固定设备和操作设备一览表Cost Audit成本审计FI
13、N - 072Introduction of Cost Audit财务- 072 成本审计介绍FIN - 073Corporate Cost Audit Objective财务- 073 集团成本审计目标FIN - 074Role of the Cost Audit Department财务- 074 成本审计部门职能FIN - 075Organization of the Cost Audit Department财务- 075 成本审计部门架构FIN - 076File Set Up财务- 076 文档设置FIN - 077Outlet Recipe Maintenance财务- 077
14、餐厅菜谱保存FIN - 078Conversion Recipe Maintenance财务- 078 更换菜谱保存FIN - 079Standard Pricing Table Maintenance财务- 079 标准价格表保存FIN - 080Butchering Yield Table Maintenance财务- 080 肉类获取表保存FIN - 081Unit of Measure of Maintenance财务- 081 保存品的计量单位FIN - 082Inventory Item Maintenance财务- 082 存货保存FIN - 083Food and Bevera
15、ge System Configuration财务- 083 餐饮系统配置FIN - 084Daily Cost Audit Responsibilities财务- 084 每日成本审计职责FIN - 085Check Daily Receipts财务- 085 核查每日收据FIN - 086Check Inventory Transfers财务- 086 核查存货传输FIN - 087Check Inventory Issues财务- 087 核查存货发放FIN - 088Spoilage Procedure财务- 088 损坏处理程序FIN - 089Check Open Items财务-
16、 089 核查期初存货FIN - 090Inventory Adjustments财务- 090 存货调整FIN - 091Recording of Inter-stockroom and Other Inventory Adjustments财务- 091 内部仓库和其它存货调整记录FIN - 092Change Value of Items in Average Costing Stockrooms财务- 092平均成本仓库物品价格更改FIN - 093Control of Officer, Entertainment and Other Employee Related Checks财务
17、- 093高级管理层、招待、其他员工签单控制FIN - 094Banquet Beverage Consumption Report财务- 094宴会饮料消耗报告FIN - 095Preparation of Banquet Profit and Loss Statements财务- 095宴会损益报告准备FIN - 096Preparation of Daily Food and Beverage Cost财务- 096每日餐饮成本准备FIN - 097Month-end Inventory Procedure财务- 097月底盘存程序FIN - 098Reconciliation of G
18、eneral Inventory财务- 098总仓对账FIN - 099Inventory Turnover Report财务- 099存货周转报告FIN - 100Recapitulation of Inventory财务- 100存货简要报告FIN - 101Summary of Outlet Cost of Sales财务- 101餐饮销售成本汇总FIN - 102Reconciliation of FIFO Stockroom Inventory财务- 102先进先出仓库存货对帐FIN - 103Preparation of Monthly Cost Audit Report财务- 1
19、03每月成本审计报告准备FIN - 104Operating Equipment Inventory Procedure财务- 104经营设备存货盘存程序FIN - 105Auditing Purchasing Procedures财务- 105采购程序审计FIN - 106Auditing Outlet Food and Beverage Procedure财务- 106餐厅餐饮审计程序Payroll Processing薪水处理FIN - 107Payroll Processing财务- 107工资处理FIN - 108Source Document Status Change财务- 10
20、8原始档案人事变动表FIN - 109Source Document Attendance Records财务- 109原始档案考勤表FIN - 110Source Document Overtime Forms财务- 110原始档案加班表FIN - 111Source Document Various财务- 111原始档案其它FIN - 112Payroll Preparation财务- 112工资准备FIN - 113Payroll Accounting财务- 113工资核算Purchasing Policy采购政策FIN - 114Purchasing Price财务- 114采购价格F
21、IN - 115Product Research财务- 115采购调查FIN - 116Authority to Purchase Inventory Items财务- 116采购存货产品授权FIN - 117Authority to Purchase Non Inventory Items财务- 117采购非存货产品授权FIN - 118The Computer Usage and Local Standards of Operation财务- 118电脑使用和本地操作标准FIN - 119Purchasing Process Food and Beverage Inventory财务- 1
22、19采购过程 食品和饮料存货FIN - 120Purchasing Process Daily Food and Beverage Produce财务- 120采购过程 每日食品和饮料程序FIN - 121Purchasing Process Other Inventory Items财务- 121采购过程 食品和饮料存货FIN - 122Engineering Purchasing财务- 122工程设备采购FIN - 123Purchasing Process Non-inventory Items and Services财务- 123采购处理非存货项FIN - 124Emergency
23、Purchase Procedures财务- 124紧急采购程序FIN - 125Petty Cash Purchases财务- 125小额备用金采购Miscellaneous其它FIN - 126Credit Manual财务- 126 信贷手册FIN - 127Long Distance Calls财务- 127 长途电话FIN - 128Removal of Assets from Hotel Premises财务- 128 酒店资产转移Appendix附录Appendix-1Organization Chart附录-1 人员架构表Appendix-2 Job Description附录
24、-2 岗位描述STANDARD OPERATING PROCEDURES标准操作程序Subject 主题: Corporate Finance Philosophy 集团财务理念Policy No 编号: FIN - 001 Pages 页码 : 8 of 256Our corporate finance philosophy comprises two essential elements, namely flexible operational policies and entrepreneurial management skills. Accurate and timely finan
25、cial reporting, based upon adequate, but flexible internal control, is our foundation for improving profit and growth in business.集团理念包含两个主要因素，灵活的运筹政策和企业管理技巧。立于充分但灵活的内部控制基础上的准确及时地财务报告，是酒店增加利润和发展壮大的基础。The following fundamentals are essential:以下为主要的基本原则:flexible job functions and well trained employee
26、s灵活的岗位职能和训练有素的员工continually updated state-of-the-art technology持续更新并达到最新发展水平的技术high standards of financial orientation.高标准的财务方针Associates同事Our associates will distinguish us from our competitors. A top priority is, set, to train our employees and develop their abilities to provide the skills, knowle
27、dge, confidence and personality that is demanded by our management style. In order to keep pace with changes in the companys operational strategy, the Finance Department will consistently strive to develop and train our associates to become more knowledgeable, diversified and professional.我们的同事将使我们的
28、酒店区别于其他竞争同行。应予最先考虑的是培训我们的员工，提高他们的能力，以使其能提供我们的管理模式所需要的技能、知识、自信和性格。为适应公司运营策略的变革，财务部门将始终如一地提高和培养我们的同事，以使其更具知识性、变化性和专业性。Flexible job functions will be introduced to improve our efficiency and productivity in order to facilitate the companys decentralization and free-standing profit center concept.引进灵活的岗
29、位职能提高我们的工作效率和生产力，以推进公司分散经营和利润集中的理念。Technology科技Our aim is the continuous improvement in the efficiency of our computer systems; i.e. to take advantage of ongoing technological advances which facilitate the creation and improvement of our software allowing us to adapt to the changing market requireme
30、nts.我们的目标是持续改善电脑系统的工作效率；如利用最新科技推进我们的软件创新和完善，以使我们适应不断变化的市场需求。Financial Orientation财务方针The management functions of the Financial Controller and his department will be increasingly emphasized.STANDARD OPERATING PROCEDURES标准操作程序Subject 主题: Corporate Finance Philosophy 集团财务理念Policy No 编号: FIN - 001 Pages
31、 页码 : 9 of 256应日益增强财务总监及其部门的管理职能。The Financial Controller, in addition to preparing the month-end financial and operational results, will also offer timely financial management information and will evaluate operational policies, taking into account their effect on the financial results and their via
32、bility as far as the current computer technology is concerned.财务总监，除了准备月底财务和运作成果外，也将提供及时的财务管理信息及评估运营政策，同时将其对财务成果的影响及其自身生存发展能力直至与之相关的计算机技术都考虑在内。Furthermore, the Finance Department will continue to develop and implement financial and accounting procedures and controls which promote operational efficie
33、ncy.此外，财务部门将持续发展和贯彻促进运作效率的财务和会计程序及控制。STANDARD OPERATING PROCEDURES标准操作程序Subject 主题: Finance Objectives 财务目标Policy No 编号: FIN - 002 Pages页码: 10 of 2561. To develop and implement a complete computer system in all Howard Johnson International Hotels.在所有的豪生国际酒店中发展和贯彻完整的计算机系统。2. To utilize state-of-the-a
34、rt technology for cost effective procedural changes.利用最先进科技实施成本效率的程序化改造。3. To provide management and all profit centres with precise, up-to-date financial reporting, allowing adequate time to instigate corrective action if necessary.提供管理和所有的获利中心精确、最新的财务报告，需要时允许给予充分的时间鼓动纠正措施。4. To streamline control
35、procedures and to minimize paperwork without losing supporting audit trails.简化并使控制程序更有效，同时在不会丢失查账索引凭证的前提下使文书工作最小化。5. To continuously improve the professional standards of the Finance Department and its employees through training and career progression.通过培训和职业晋级持续地完善财务部门及其员工的专业标准。STANDARD OPERATING P
36、ROCEDURES标准操作程序Subject 主题: Role of Finance Department 财务部门职能Policy No 编号: FIN - 003 Pages 页码: 11 of 256The Finance Department reports administratively to the General Manager and functionally to the Area and Corporate Financial Controllers, with the following key roles:财务部门行政上报告至总经理，职能上报告至区域和总部财务总监。主
37、要有以下职能：1. It is responsible for establishing and maintaining accounting records and controls which are based upon the management contract, Howard Johnson Internationals policies, as well as standard, accepted accounting principles.在管理合同、豪生国际政策和标准公认的会计原则的基础上建立和维护会计记录和控制。2. It is responsible for providing accurate, timely and detailed financial results (and their interpretation) of the operations of the hotel to area and corporate manag
