In the management mode of modern star-rated hotels, there are two ways to hang accounts: long-term hanging accounts (agreement units) and temporary hanging accounts. Long-term credit means that people with relevant rights or designated units and members can temporarily put the account in the hotel and settle it once a few days later or at the end of the month. Temporary suspense means that the guest is in a hurry to check out and go out, and the deposit at the front desk will not be refunded first, and a suspense sheet will be given to the guest, who will receive the deposit after completing the voucher.
There are two meanings in accounting:
1. Confirm the meaning of accounting element account. For example, "hanging accounts payable" here means confirming accounts payable, that is, increasing accounts payable. Another example is "hanging management expenses", that is, expenses are recognized as management expenses, that is, expenses are included in management expenses, thus increasing management expenses.
2. Confirmed but not confirmed, indicating that violations will not be handled. For example, "loss on account" is an obvious violation of the accounting system, and its consequence lies in concealing the losses of the enterprise, distorting the actual operating results and financial situation of the enterprise, leading to the partial or overall untrustworthy financial statements, thus affecting the decision-makers to make correct decisions.
Extended data:
Pay attention to tax-related risks when paying the bill.
1. Accounts received in advance are liabilities arising from the buyer and the seller agreeing to pay part of the loan to the supplier in advance. This account accounts for the money received in advance from the purchasing unit by the enterprise in accordance with the contract. The accounting of accounts received in advance should depend on the specific situation of the enterprise. If there are many accounts received in advance, you can set the account of "accounts received in advance"; If there are not many accounts received in advance, you can also directly record them in accounts receivable without setting up accounts received in advance.
2, a separate set of "advance accounts" subjects, "advance accounts" subjects of credit, reflecting the advance accounts and payment; Debit reflects the receivables and returns the overcharged funds; At the end of the period, the credit balance reflects the accounts receivable that have not been recovered, and the debit balance reflects the accounts receivable.
References:
Baidu Encyclopedia-Zhang Hang