考試用書零柒

Hospitality Industry Managerial Accounting, Sixth Edition 6/e好書熱銷

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　　This textbook includes everything students will need to gain a clear understanding of managerial accounting in a hospitality setting. The contents have been updated to reflect the latest edition of the Uniform System of Accounts for the Lodging Industry. Chapters reflect new tax laws and the impact of the Sarbanes-Oxley Act, as well as the results of new survey research on updated practices in capital budgeting and leasing. Samples of actual statements and forms from hospitality organizations and new practice problems in every chapter give students valuable hands-on experience.

Students will learn to:

　　．Make effective choices based on the numbers that affect daily operations

　　．Develop on-target budgets and control cash flow

　　．Reach profit goals with the help of financial reports and other tools

　　．Apply the latest uniform systems of accounts for hotels and restaurants.

　　本書包含所有餐旅管理會計資訊，使學生能對其有清楚的瞭解，並收錄最新美國飯店業統一會計制度。本書章節中內含新的稅務法、2002年公眾公司會計改革和投資者保護法案以及最新資產預算與租賃實務調查成果，書中另外新增餐旅機構會計報表與格式樣本，並在每篇章節後新增課後練習，增加學生實務練習機會。

學生可由本書學習：

　　利用影響每日營運的數據資料作出正確決策

　　制定目標預算與現金流量控制

　　妥善運用財務報表與其他工具達成獲利目標

　　適用於飯店業與餐廳的最新統一會計制度