Let me explain it in Chinese: serving the local hotel finance staff. Guestledger: accounts receivable-guest account. Debit account. An accounting subject used to record the debt relationship between the guest and the hotel due to the incomplete consumption and settlement at the same time. Take the 4th floor as an example: one room for check-in. On the same day: cash 300 (guest deposit) accounts receivable-100 (deposit > room rate difference is equivalent to the money owed by the hotel. Loan: room rate income 200 (hotel room rate income). If the guest uses a credit card to check in, we will swipe the guest's credit card pre-sale right, 300 yuan, and the pre-sale right will not be entered.