Operational finance is responsible for processing, measuring and reporting both departmental and property wide transactions.
财务运营负责处理、计算和汇报本部门和整个公司一般的财务交易事务。
Financial transactions are recorded and measured using two major financial statements: The income statement and balance sheet.
财务交易通过两大财务报表的形式来记录和计算：收益表和资产负债表。
Operational finance provides an in depth look of several transactions and differentiates between operational and capital expenses, provides guidelines for budgeting and forecasting.
财物运作让交易变得一目了然，同时区分了运营支出和资本支出，其结果可用作参考财政预算及预测分析。
Other information about revenue management, managing labor costs, staffing and scheduling as well as tax reporting are the key outcomes of a financial approach in the operation.
不仅如此，财物运作还需在收益管理、人工成本管理、人事管理、日程安排及税务汇报等其他方面作出关键性的结论。

Most hospitality and tourism businesses can be organized into expense or cost centers and revenue centers.
大多数酒店旅游业的业务都被安排在费用或成本中心和收入中心。
Revenue centers generate income for the business through the sale of products and services to guests. In a hotel, Food and Beverage and Rooms Divisions are the typical revenue centers.
收入中心通过销售产品、向客户提供服务来获取收益。一家酒店典型的收益来源是餐饮部和客务部。
In average and depending the location and type of the hotel, Rooms will generate most of the revenue, followed by F&B division.
通常情况下，根据酒店的地理位置和类型，酒店的收入大部分来自住房部，其次是餐饮部。
Other operation departments such as business center, SPA and gift shop are also generating revenue.
其他的运营部门，比如商务中心、水疗中心还有礼品店也同样盈利。
Cost centers, do not generate revenue directly but act as support centers for the areas producing revenue. Departments such as Security, Marketing and Accounting are cost centers.
成本中心虽然不会直接产生利润，但它为其他盈利的部门提供支持。安保、市场、会计部门都属于成本中心。
In a hotel operation, typically salaries, wages and benefits represent the highest part of costs and expenses, followed by operating expenses.
酒店运营中，薪金、工资和福利往往占了成本和费用的大头，其次是运营支出。

The key to business success is managing revenue and costs effectively by generating maximum revenue while keeping expenses as minimal as possible.
酒店运营成功的关键在于有效地管理收益和成本，即最大限度地获取利润同时尽可能地降低成本。
Each revenue and cost center is a separate financial reporting center, a responsible area collecting timely and accurate revenue and expense information.
每一个收入中心和成本中心都是独立的财务汇报中心，都负责及时准确地采集收支信息。
This information is then used to prepare financial reports, guiding key decisions on further development of the business.
此这些信息将用来准备财务汇报，引导酒店为进一步发展做关键性决定。

We will see the major financial statements and its details in the next section.
下一节，我们将会了解主要的财务报表及其细节。