The characteristics of accounting in tourism catering industry and the differences between accounting in manufacturing enterprises.

At present, China's general policy is to vigorously support the tertiary industry and try to weaken the proportion of primary and secondary industries in the total industry, so the tertiary industry represented by tourism and catering is chosen as the main argument for discussion.

first of all, explain the characteristics of the tourism catering industry and its comparison with other industries

(1) Different accounting methods

Tourism enterprises and catering enterprises both perform three functions of production, retail and service, so they must be divided into different businesses in accounting, combined with the accounting methods of industrial enterprises and circulation enterprises. For example, tourism is a new and advanced comprehensive consumption. Correspondingly, tourism enterprises are a new comprehensive social service enterprise. In order to meet the tourists' consumption of food, transportation, travel and shopping, the operation of tourism involves travel agencies, tourist hotels, tourist shopping malls, tourist casinos and various tourism service enterprises, as well as civil aviation, railways, cultural relics, gardening, arts and crafts and other departments and industries.

Therefore, many tourism enterprises have the functions of production, sales and service.

(II) The distribution structure of income and expenses is different

Taking the service industry as an example, the service industry is usually provided with skilled labor by specialized employees, and the corresponding equipment and tools are used as the main service content. In accounting, it is necessary to reflect the operating income obtained according to the prescribed charging standards, the expenses incurred in the service process and the cost of raw materials consumed in the processing process.

(III) Separate accounting for self-made goods and purchased goods

In order to master the operating results of self-made goods and purchased goods respectively and strengthen the accounting and management of self-made products, enterprises that sell purchased goods should also conduct separate accounting for self-made goods and purchased goods.

(4) Foreign-related

Mainly refers to tourism enterprises and big hotels. For example, there are three main types of reception work for tourism enterprises: one is to organize domestic tourists to carry out tourism activities in China; the other is to organize domestic tourists to go abroad for sightseeing activities; and the third is to receive foreign tourists for sightseeing activities in China. The latter two types of business activities are all foreign-related businesses. Therefore, in the accounting, there is the business of handling foreign exchange deposit, transfer and settlement in accordance with the regulations on foreign exchange management and the administrative measures of foreign exchange certificate. When it comes to foreign exchange business, multiple currencies should be used for bookkeeping, reflecting the original currency and local currency, and calculating exchange gains and losses and exchange costs.

(V) Comparison between tourism catering service enterprises and accounting in other industries

The operating characteristics of tourism catering service enterprises are service-centered, supplemented by product production and circulation, and directly serve producers. The accounting of tourism catering service enterprises is a typical example of accounting work by comprehensively applying the accounting methods of industrial enterprises, commodity circulation enterprises and service enterprises according to the operation and management requirements of enterprises. Accounting in tourism catering enterprises and other industries

must abide by general accounting theories, accounting principles, accounting systems and accounting methods. However, due to the operating characteristics, the accounting method is determined. Tourism catering enterprises and accounting in other industries have obvious characteristics on the basis of * * *. The following table mainly compares income accounting, cost accounting and inventory.