国际金钥匙 Les clefs d'or emb|em链接 What's Les clefs d'or [Concierge]-n janitor, the keeper of keys. Les clefs d'or pronounce as lay clay door], which is a noun came from old french means an international professional association that at is composed by golden key members who devote to service field

酒店分类 Teaching aims: （ 1)Ss get to know different types of hotels according to different ways of classification; （ 2) Ss get to know the target guests, characteristics and differences of different types of hotels. （3)Ss get to know some concepts: star- rating; Independent hotels, Parent company, Management contract, Franchise

一、全面预算及其体系 二、全面预算的编制 三、预算编制方法

本章主要掌握八个指标的定义、计算、应用 一、指标的分类 二、计算 三、应用

1概述 2相关概念 3现金流量 4货币时间价值

1概述 2相关概念(非常重要) 3生产经营决策(全书重点) 4定价决策

1概述(一般了解) 2销售预测(掌握) 3利润预测(重点掌握) 4成本、资金预测(了解)

1概述(重点掌握) 2保本分析(掌握) 3保利分析(一般掌握) 4其他问题(掌握)

1概述 2变动成本法与完全成本法的区别(重点) 3营业利润差额的计算(重点) 4变动成本法的优缺点及应用

1、成本及其分类(一般了解) 2、成本性态与相关范围(重点掌握) 3、成本性态分析(掌握)