本文通过分析旅游企业的会计核算特点,指出了旅游企业营业成本和费用核算的内容如何安排,分析了营业成本和费用的核算与旅游业会计核算。一、旅游企业的会计核算特点(一)由于旅游企业类型多样,业务多元,多样旅游企业的会计核算的内容和方法比其他类型的企业有很大的不同。旅游企业企业经营的项目包括了吃、住、行、游、购、娱六大方面,既有服务类型的旅行社、酒店,也有生产类型的旅游产品企业。对于旅游商品经营企业,主要要核算的是经营成本;而对于旅行 This paper analyzes the characteristics of accounting of tourism enterprises, points out how to arrange the contents of the operating costs and expenses of tourism enterprises, and analyzes the accounting of operating costs and expenses and the accounting of tourism. First, the accounting characteristics of tourism enterprises (A) Due to the diversified types of travel enterprises, diversified businesses, diversified content and methods of accounting of tourism enterprises are significantly different than other types of enterprises. Tourism enterprises business projects include the food, housing, transportation, travel, shopping, entertainment six major areas, both types of service travel agencies, hotels, but also the production type of tourism products business. For travel goods business, the main accounting is the operating costs; And for travel