The operating income of tourism catering service enterprises refers to the income realized by enterprises in business activities such as selling goods or providing services, including basic business income and other business income. The operating income of tourism and catering service enterprises is mainly the income from providing labor services. It is the total achievement of enterprise management, also known as the total achievement of labor. Most of these enterprises are multifunctional, with complex business projects and many ways of income settlement. It is necessary to reasonably confirm the realization of operating income and record the realized labor income on time. Generally speaking, the recognition of operating income should be based on the provision of labor services, receipt of payment or receipt of payment vouchers.

Travel agencies (whether package travel agencies or package travel agencies) organize overseas tourists to visit China, and should confirm the realization of business income when the tour group leaves the country (or leaves the local area); When a travel agency organizes domestic tourists to travel abroad, it shall confirm the realization of business income when the tour group returns from the end of the tour; When a travel agency organizes domestic tourists to travel in China, it should also confirm the realization of business income when the tour group returns. The catering industry confirms its operating income when it receives the payment or obtains the payment voucher; For the service industry that provides services first and then collects money, the operating income shall be confirmed when providing labor services; Photography, dyeing and other service industries are reflected by the operating income at the time of receiving services, and the unfinished homework is deducted at the end of the period.

(2) Accounting of operating income

The operating income realized by an enterprise shall be recorded in the "operating income" subject at the actual price. Its accounting contents include hotel room income, restaurant income, commodity department income, fleet income and other income; Travel agency's comprehensive service income, team outreach income, sporadic service income, ticketing income, tourism and additional income, and other income; Meal fee income, hot and cold drinks income, service income and other income of restaurants and other catering industries; Service income of service enterprises such as hairdressing, bathing, photography, washing and dyeing, and repair; Income from the transfer of intangible assets recorded by various enterprises. At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after the carry-over.

Cost accounting of tourism service enterprises

(A) the characteristics and contents of business cost accounting of tourism service enterprises

1. Accounting characteristics

(1) Tourism service enterprises operate many projects, and the accounting contents and methods are different. Business projects include travel agencies, guest rooms, bus rental services, commodity distribution services, and catering production services. For productive services, there is cost accounting to collect costs, for commodity management projects, operating costs should be accounted for, and for travel agencies and room service, operating expenses and management expenses should be mainly accounted for.

(2) Compared with industrial enterprises, the main feature of tourism service enterprises is that the latter is a material product production enterprise, and the main object of accounting is the manufacturing process, while the former is a tourism service enterprise, and the main object of accounting is commodity circulation and various service processes. Therefore, the business cost accounting of tourism service enterprises has its own characteristics.

(3) The cost items and expenses of tourism service enterprises are mainly divided into operating costs and operating expenses. Management expenses and financial expenses are accounted for separately as current expenses and directly deducted from operating income of each period.

2. Contents of operating costs and expenses accounting

Generally speaking, the cost items of tourism service enterprises are divided by cost elements, namely, operating costs, operating expenses, auxiliary operating expenses, management expenses and financial expenses. Among them, the auxiliary operating expenses should be distributed and amortized to various operating expenses at the end of the period. Therefore, the two subjects of "operating costs" and "operating expenses" are mainly used to calculate the costs of various business departments of enterprises. Management expenses are accounting for the expenses of the company's management organization and non-operating expenses. "Financial expenses" refers to interest expenses, exchange losses, financial institution procedures and other expenses. The detailed items of operating costs and operating expenses are as follows:

(1) Detailed items of operating costs:

① Catering operating costs: including the actual costs of various food raw materials, beverages, seasonings and ingredients consumed by restaurants, bars, cafes and other departments in their operations.

② Cost of goods sold: refers to the purchase price of goods sold.

(3) Automobile operating costs: The actual costs incurred in taxi operation should be compared with the accounting system of transportation enterprises, including driver's salary, fuel cost, material cost, tire cost, depreciation cost, maintenance cost, road maintenance fee, amortization of low-value consumables, uniform cost and other direct costs.

(4) Operating costs of travel agencies, including various collection fees, such as room fees, meals, transportation fees, hospitality fees, luggage consignment fees, ticketing fees, admission fees, professional activities fees, visa fees, escort fees, labor fees, publicity fees, insurance fees, airport fees, etc.

⑤ The operating costs of service enterprises such as photography, dyeing and repair mainly refer to the cost of raw materials consumed.

(2) Detailed items of operating expenses:

1) Employee's salary: refers to the salary of department managers and service personnel, which is accrued according to relevant regulations.

2) Employee welfare expenses: refers to various expenses such as bathing expenses, transportation expenses, one-child expenses, milk expenses, books and newspapers expenses, and family visits that enterprises should pay to employees according to national regulations.

3) Working meals: refers to the expenses paid by enterprises to provide working meals for employees according to regulations.

4) Material consumption: including daily necessities, office supplies, daily maintenance materials, spare parts and other expenses of the enterprise.

5) Packaging fee: refers to the cost of packaged goods consumed by tourism service enterprises in business activities such as selling goods.

6) Custody fee: refers to the expenses incurred by tourism service enterprises in providing luggage, clothes and other items for their guests.

7) Exhibition fee: refers to the expenses incurred by enterprises for holding exhibitions.

8) Cleaning expenses: refers to the expenses incurred by hotels, restaurants and other enterprises to keep the service places and equipment clean and hygienic.

9) Amortization of low-value consumables: refers to the amount of low-value consumables used by enterprises spread into the current period.

10) Depreciation expense: refers to the depreciation of fixed assets provided by enterprises and related regulations. Each department can also exclude depreciation expenses, and depreciation is uniformly accrued by the enterprise and included in the management expenses.

1 1) Fuel cost: refers to the actual gas cost paid by the catering department for cooking food, as well as the actual expenses such as gasoline and diesel oil consumed by bus rental.

12) repair expense: refers to the expenditure of department property repair.

13) water and electricity charges: refers to the water and electricity charges actually incurred by various departments within the enterprise.

14) uniform fee: refers to the expenditure on work clothes of employees in various departments.

15) Washing fee: it refers to the expenses used by enterprises to wash curtains, tablecloths, uniforms and other fabrics.

16) Lease fee: refers to the fee paid by our department to lease the property to other units. Including the expenditure of rented fixed assets improvement and overhaul projects.

17) Labor insurance supplies expenses: refers to the labor insurance supplies expenses required by employees of relevant departments.

18) insurance premium: refers to the expenses paid by the property of the department to the insurance company.

19) Postal expenses: refers to the postal expenses actually paid by the department.

20) Travel expenses: refers to the travel expenses of department employees.

2 1) Freight and miscellaneous expenses: refers to the expenses paid by the department for purchasing goods, such as transportation fees, loading and unloading fees, packaging fees, etc.

22) Handling fee: refers to the handling fee paid by the department to other units in the course of operation.

23) Advertising expenses: various expenses incurred for business promotion.

24) Inventory deficit and inventory surplus: refers to the inventory surplus or inventory deficit of a department.

25) Other operating expenses: generally including newspaper and magazine fees, vehicle and vessel license fees and travel expenses.

(2) Accounting of operating costs and expenses

1. Operating cost accounting

The operating cost of an enterprise should match its operating income. The sales revenue realized in the current month should be registered and accounted for at the same time as its related operating costs. Since the settlement of expenses between travel agencies has a settlement period, when the expenses incurred cannot be recorded at the same time as the realized operating income, they should be carried forward according to the planned cost first, and then the difference should be carried forward after the actual cost is calculated. When carrying forward operating costs, debit the account of "operating costs" and credit the account of "raw materials, goods in stock, accounts payable and bank deposits". At the end of the period, the balance of "operating cost" should be transferred to "profit of this year". There should be no balance in this account after carry-over. The subsidiary ledger of the "operating cost" account should be adapted to the subsidiary ledger setting of the "operating income" account.

2. Accounting of operating expenses

Operating expenses refer to the expenses incurred by various business departments of an enterprise in their business activities. When expenses occur, debit the account of "non-operating expenses" and credit the accounts of "cash", "bank deposit", "accumulated depreciation" and "wages payable". At the end of the period, the balance of the "non-operating expenses" subject should be transferred to the "profit of this year" subject. There should be no balance in this account after carry-over. "Non-operating expenses" subjects should be set according to the cost items.