You didn't ask very clearly. Hotel accounting is the same as other accountants. If the dead sheet cannot be collected, it must first be turned into a dumb room in the front desk system, transferred out of the account (temporary charge at the front desk), found out the reason why it cannot be collected, and transferred to the background for charge processing.

After the background receives the bad debt transfer document from the front desk, it can't directly offset the operating income, but also hang accounts receivable. If there is a responsible person, other receivables should be linked-* * *. ; (There is usually a guarantor at the front desk for deposit-free housing). Then explain the situation and transfer it to non-operating expenses after being instructed by the leaders.

The front desk staff can't directly offset the operating income. The backstage is not good either, and the tax bureau does not recognize the direct offset of business income and pays less business tax.