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问:旅游、饮食服务企业如何划分期间费用? 答:旅游、饮食服务企业的期间费用包括营业费用、管理费用、财务费用。营业费用和管理费用主要依据费用发生的环节来划分,属于营业部门发生的,计入营业费用,属于管理部门发生的,计入管理费用;公共性的、不易分摊的费用,一般列作管理费用。财务费用原在管理费用中反映,将财务费用单列,是这次财务制度的一项改革内容。因为随着市场经济的不断发展,企业的筹资渠道越来越多,筹资范围越来越广,筹资费用也越来越大,有必要将企业在筹资活动中发生的费用(?)列出来,所以,在新制定的《旅游、饮食服务企业财务
Q: How do travel and catering service enterprises divide the expenses in the period? A. The expenses of the tour and catering service enterprises include operating expenses, management expenses and financial expenses. The operating expenses and administrative expenses are mainly divided according to the occurrence of the expenses, belonging to the business department, and included in the operating expenses, which belong to the management department and are included in the administrative expenses; public expenses that are not easily apportioned are generally classified as administrative expenses . The financial expenses were originally reflected in the management fees. The separate listing of financial expenses is a reform of the financial system. Because with the continuous development of market economy, enterprises have more and more ways of raising funds, the scope of financing is getting wider and wider, and the financing costs are also getting larger and larger. Therefore, it is necessary to list the expenses incurred by enterprises in fund-raising activities (?), So, in the newly developed "tourism, catering services business finance