摘要:目前，經(jīng)濟(jì)以及計(jì)算機(jī)技術(shù)領(lǐng)域的不斷進(jìn)步和發(fā)展，會(huì)計(jì)的信息化也已逐漸成為發(fā)展的必然趨勢(shì)。在會(huì)計(jì)信息化過(guò)程中,企業(yè)應(yīng)充分挖掘現(xiàn)有應(yīng)用軟件的潛力,以彌補(bǔ)現(xiàn)有財(cái)務(wù)軟件或ERP軟件的缺陷。因此，隨著現(xiàn)代科學(xué)技術(shù)的迅猛發(fā)展，信息交流不斷擴(kuò)大，研究如何利用企業(yè)掌握的會(huì)計(jì)信息幫助企業(yè)進(jìn)行預(yù)測(cè)、決策具有重要意義。

Excel對(duì)財(cái)務(wù)管理、管理會(huì)計(jì)、財(cái)務(wù)會(huì)計(jì)、成本會(huì)計(jì)以及會(huì)計(jì)實(shí)務(wù)考核等電算化的實(shí)現(xiàn)有著及其重要的作用，通過(guò)對(duì)Excel的技巧學(xué)習(xí)可以大大降低會(huì)計(jì)人員在會(huì)計(jì)核算中對(duì)于大量重復(fù)數(shù)據(jù)輸入的工作量問(wèn)題，提高工作效率和工作質(zhì)量。

　　　本文通過(guò)分析Excel應(yīng)用于建設(shè)項(xiàng)目財(cái)務(wù)評(píng)價(jià)和個(gè)人所得稅計(jì)算的案例，闡述了如何在酒店服務(wù)業(yè)會(huì)計(jì)實(shí)務(wù)工作挖掘Excel的應(yīng)用潛力，以滿足企業(yè)經(jīng)營(yíng)管理中的特殊信息要求。

關(guān)鍵詞:Excel；財(cái)務(wù)管理；酒店服務(wù)行業(yè)；研究

Abstract:Currently, the economic and computer technology continues to progress and development, accounting, information technology has become an inevitable trend. Information in the accounting process, enterprises should fully tap the potential of existing applications to fill the existing financial software, or ERP software defects. Thus, with the rapid development of modern science and technology, information exchange, expanding research enterprise to master how to use accounting information to help companies predict the decisions of great significance.

　　　Excel for financial management, management accounting, financial accounting, cost accounting and accounting practices with the implementation of computerized assessment and such an important role, through the Excel skills learning can significantly reduce the accounting staff in the accounting for a large number of duplicate data entry the workload and improve work efficiency and quality.

　　　This paper analyzes the Excel used in the construction project financial evaluation and calculation of personal income tax case, explains how to work in the hospitality industry accounting practices tap the potential of Excel applications to meet specific business management information requirements.

Key Words：Excel；financial management； hospitality industry； research

　　　隨著計(jì)算機(jī)在人類社會(huì)中的普及與應(yīng)用，酒店服務(wù)行業(yè)的計(jì)算機(jī)處理應(yīng)運(yùn)而生。如果能很好的運(yùn)用Excel參與到酒店會(huì)計(jì)管理中，便能更方便的與Office其他組件相互調(diào)用數(shù)據(jù)，實(shí)現(xiàn)資源共享。為酒店相關(guān)政策、決策、計(jì)劃的制定，提供有效的參考數(shù)據(jù)。通過(guò)Excel進(jìn)行數(shù)據(jù)分析，將大大提高決策方向正確性，一個(gè)關(guān)鍵的決策，將給酒店帶來(lái)的就是巨大財(cái)富。Excel作為Office辦公軟件成員之一，是有效率的辦公伴侶。Excel電子表格軟件，可完成表格輸入、統(tǒng)計(jì)、分析等多項(xiàng)工作，可生成精美直觀的表格、圖表，將會(huì)大大提高酒店員工的學(xué)習(xí)和工作的效率，這在酒店管理中，直接帶來(lái)的就是經(jīng)濟(jì)效益的提高。