饭店实用英语（第三版）Unit Sixteen

1、Unit SixteenWords & Phrasestreasury n. 资金purchasing n. 采购receiving n. 收货disbursement n. 报销inventory n. 库存processing n. 处理termination n. 终止substantiation n. 证实evaluation n. 评估compilation n. 编集storing n. 贮藏sales function 销售功能Words & Phrasesreservation function 预订功能credit function 信用功能Front Office cont

2、rol 前厅控制general accounting 总账month end closing 月终结算rebate form 减免表backup 附件permanent guest service manager 长住客人服务经理stock take 盘点on schedule 准时transfer form 调拨单fiscal year 会计年度Words & Phrasestravelling schedule 旅行计划sales and promotion program 销售及推销计划renovation projects 更新改造工程outlets control 餐饮部控制cash

3、 receipt control 现金收入控制service control 服务控制income audit 收入审计cash deposits 现款订金cash，investment and loan accounts 现金、投资及贷款科目general control over cash 现金方面的一般性控制capital projects 资本性项目Words & Phrasesaccounts payable 应付账款cash disbursements 现金报销inventory control 库存控制training and position change control 培训

4、及职务调动控制time and attendance reporting control 考勤记录控制processing function 处理功能disbursement function 报销功能termination function 终止功能journal entry preparation and posting 日记账准备及过账contract compliance 合同执行general cashing 总收银处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