The financial expenses of the hotel include interest expenses, exchange losses, handling fees of financial institutions, and other financial expenses, such as financial leasing fees incurred in financing fixed assets. Hotel financial expenses are the expenses incurred by the hotel in raising funds to solve the problem of capital turnover during its operation.

Hotel sales expenses probably include transportation, fuel, insurance, utilities, advertising, tourism, washing, clothing, material consumption and so on. Hotel management expenses mainly include company funds, trade union funds, meals, staff education funds, repair expenses, depreciation expenses, taxes, social entertainment expenses, inventory and damage expenses.