基本介紹
- 中文名：酒店財務用語
- 外文名：City ledger
- 目的：統計管理非登記客戶賬務
- 類型：統計管理在冊客戶的應收賬款
簡介,登記客戶賬務,
簡介
In hotelaccounting, the city ledgeris the collection of accounts belonging to non-registered guests. This is distinct from the transient ledger (or front-office ledger, or guest ledger), which is the collection of accounts receivable for guests who are currently registered.
The vast majority of accounts in the city ledger are accounts receivable(one notable exception is the advance deposit account discussed below, which is an account payable).
Included in the city ledger are accounts belonging to various companies that utilize the hotel for meeting space and for lodging travelling executives. Instead of billing separately for each individual service that the hotel provides, the charges are accumulated in the company's city ledger account. The hotel then periodically sends the bill to the company.
The second major component of the city ledger are credit card accounts. When a guest uses a credit card, this transaction creates an account receivable for the hotel to be collected from the credit card company. This account receivable is recorded in the credit card company's city ledger account.
As mentioned above, advance deposits are an example of an account payable found in the city ledger. When a guest pays a deposit prior to registration, the hotel incurs an account payable to the guest for services to be rendered in the future. Advance deposits from all guests are collected in a common advance deposit account. This amount is then transferred back to the guest's front-office account (folio) upon check-in.
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登記客戶賬務
在酒店財務，客戶往來賬(City ledger)是統計管理非登記客戶賬務。它有別於臨時分類賬（或叫前台分類賬，或客戶分類帳），是統計管理在冊客戶的應收賬款。
絕大多數客戶往來賬賬戶為應收賬（一個顯著的例外是預先存款帳戶，為應付帳）。
包括在客戶往來賬的賬戶屬於不同公司，來使用酒店的會場和住宿、交通等服務，酒店不單獨提供個人結算服務，而使用該公司客戶往來賬戶，酒店定期傳送賬單給客戶公司。
客戶往來賬第二個主要組成部分是信用卡帳戶。當客戶使用信用卡，該交易為酒店創造了信用卡公司的應收賬；此應收款，記在相應的信用卡公司的客戶往來賬戶。
如上所述，以預存款為例，將在客戶往來賬戶生成一個應付帳。當一個客人登記之前支付定金，酒店應建一個應付帳戶支付未來為客戶提供服務。所有的客人預付定金匯集在一個通用預付定金賬戶，然後這筆款項將在客人入住時調回客戶的前台帳戶（folio）.
