First of all, what are the subjects commonly used in hotels under the new accounting standards for business enterprises? Then there is the difference between the purchase and sale of goods. Because there are many kinds of goods in some hotels, their purchased goods are accounted for according to the price of goods, and the difference between cost and price is included in the difference between the purchase and sale of goods. Secondly, record the above-mentioned economic business in accounting vouchers. Then room income is the main economic source of the hotel, including room payment, extra bed, laundry, disposable goods consumption and so on. Then the cost of the hotel is more complicated, and the income may include catering, rooms and retail. These incomes should be recorded separately to facilitate accounting. At the same time, according to the principle of income-expense ratio, expenses should also correspond to catering expenses, room expenses and retail expenses. The accountant registers the accounting vouchers according to the business day report issued by each department. Finally, if the hotel sells cigarettes, drinks, etc. If it starts to use price difference accounting, because the carry-over cost is carried forward according to the selling price, it needs to adjust the cost according to the price difference of the sold goods. For example, if the hotel's wine revenue this month is 10000, and the corresponding commodity price difference rate is 20%, then the main business cost to be adjusted is 2000.