請教會計高手賓館的Cost of Goods Sold

賓館收入主要分兩類：租金及售賣物品收入。在租金收入方面，同產生租金收入之直接費用如差餉、清潔、維修等會入成本。由於好多時賓館為方便客人亦會提供如蒸餾水、汽水、飲品、杯麵、牙膏、梘液等咁就會有貨品成本。
僅供參考！

No. You are not selling goods but lease out rooms for rental income purposes. So, the cost of expenses are the rent, if any, you paid to the landloard, rates, management fees, cleaning and direct wages and salaries ( e.g. cleaning staff, security staff and administrative staff ), electircity, water, gas etc..

Thank you, 好詳盡

1) 首先係要解下你既type of business, 因為通常都係d trading/manufacturing/retail既公司用,即係accounting system會係periodic, d 貨好多, 好似零售行業咁就會用到Cost of Goods Sold

2) 咁你又可以了解下咩係Cost of Goods Sold (COGS)
Cost of Goods Sold 中文係銷貨成本，英文又叫 Cost of Sales
即係指本期已售商品之成本。

計算方式為：
中文: 期初存貨 + 本期進貨 - 期末存貨。
英文: Cost of Goods Sold
= Opening Stock+ (Purchases - Returns Outwards) - Closing Stock

咁你都係出租房, 唔會有stock, 都唔會有purchases, 咁所以唔會有cost of goods sold. 你都係一個以rental income為主既business, 所以個P/L account主要income都係 rental income, expenses 就係d administrative expenses 如staff salaries, 水電煤費, management fee, etc...

hope幫到你啦~~