利润核算是对企业生产经营过程中利润 (或亏损) 的形成、实现和分配(或亏损弥补)的记录和计算。在经济核算制的基础上，正确地核算利润，能促使企业贯彻执行国家的方针、政策和计划，改善经营管理，增收节支，扭亏增盈，监督企业按时、足额地向国家交纳税金或上缴利润，严格监督利润分配和使用情况，为考核利润计划的执行情况和编制会计报表提供资料。
本文主要分析了利润核算不实的原因及表现，并提出了切实有效的审计方法。
The present paper mainly analyzes the contributing factors and the expressions of falsity in interest accounting, and also points out a feasible and effective way of accounting to solve this problem.
根据成本分析，制定各环节成本控制办法，有效进行利润核算，最终达到提高餐馆营业收入的目的。
Based on cost analysis, development of all aspects of cost control measures, effective accounting profits, and ultimately to improve restaurant revenue purposes.
酒店逐月客房利用率的预测，对于安排来年人员及物质、设备等是至关重要的，也是计算酒店经济利润，进行成本核算不可缺少的参数。
The prediction of hotel's room utility monthly is very important to arrange staff and material for the coming year, but also the parameter to evaluate economic profit and make the cost calculation.
应用推荐