Core Viewpoint - The incident highlights a significant gap between consumer expectations and the actual service provided by the hotel, raising concerns about hygiene and the misuse of environmental policies [1][6][8]. Group 1: Consumer Experience - A consumer reported receiving used "disposable" slippers during a stay at a high-end hotel, which were found to be in poor condition, leading to dissatisfaction with the service [1][4]. - The hotel manager claimed that the reuse of slippers was in line with environmental policies, but the consumer argued that the slippers were not suitable for repeated use due to their low cost and poor quality [4][6]. Group 2: Environmental Policy Misinterpretation - The hotel cited Zhejiang's environmental regulations as justification for reusing slippers, but the consumer pointed out that the hotel still provided other disposable items, contradicting the policy [6][8]. - Zhejiang's regulations, effective since December 2019, aim to limit the provision of disposable items in hotels, promoting the use of reusable alternatives [6][7]. Group 3: Industry Practices and Standards - The hotel industry in Zhejiang is encouraged to adopt environmentally friendly practices, but there are inconsistencies in how these policies are implemented across different establishments [8][9]. - Experts suggest that hotels should communicate their policies clearly to guests and provide high-quality reusable items that meet hygiene standards, rather than using low-cost alternatives [9]. Group 4: Broader Implications for the Hotel Brand - The Wyndham brand has faced multiple hygiene-related scandals in China, raising questions about its operational standards and oversight in the region [10][11]. - The rapid expansion of Wyndham's franchise model in China may contribute to inadequate monitoring of hygiene practices, leading to repeated violations [11].

南京黄埔大酒店有限公司 模拟审计报告书 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 20 号丽泽 SOHO Ｂ座 20 层 邮编：100037 电话：(010) 51423818 传真：(010) 51423816 目 录 一、模拟审计报告 二、模拟审计报告附送 三、模拟审计报告附件 中兴华会计师事务所（特殊普通合伙） ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地 址 （ l o c a t i o n ）： 北 京 市 丰 台 区 丽 泽 路 2 0 号 丽 泽 S O H O B 座 20 层 电 话 （ t e l ）： 0 1 0 - 5 1 4 2 3 8 1 8 传 真 （ f a x ）： 0 1 0 - 5 1 4 2 3 8 1 6 模 拟 审 计 报 告 中兴华审字（2025）第 023312 号 南京黄埔大酒店有限公司全体股东： 一、审计意见 我们审计了南京黄埔大酒店有限公司（以下简称"黄埔大酒店"）模拟财务报表， 包括 2025 ...

Company Overview - Nanjing Huangpu Grand Hotel Co., Ltd. was established on September 12, 2002, with a registered capital of RMB 13.848759 million [1] - The company operates in the accommodation and catering industry, providing lodging services, dining services, and other supporting services [1] Financial Reporting Basis - The financial statements are prepared based on the going concern assumption and in accordance with the accounting standards issued by the Ministry of Finance [2] - The accounting records are maintained on an accrual basis, with historical cost as the measurement basis, except for certain financial instruments [2] Important Accounting Policies - The financial statements reflect the company's financial position as of March 31, 2025, December 31, 2024, and December 31, 2023 [2] - The company uses a 12-month operating cycle for classifying assets and liabilities [3] Business Combinations - Business combinations are classified into those under common control and those not under common control [3][4] - For combinations under common control, assets and liabilities are measured at their book values on the merger date [3] - For combinations not under common control, the acquisition cost includes the fair value of assets transferred, liabilities assumed, and equity securities issued [4][5] Consolidated Financial Statements - The scope of consolidation is determined based on control, which includes having the power to govern financial and operating policies [6] - The financial statements of subsidiaries are adjusted to align with the company's accounting policies and periods [7] Financial Instruments - Financial assets are classified based on the business model and cash flow characteristics, including those measured at amortized cost and those measured at fair value [11][12] - The company recognizes impairment losses based on expected credit losses for financial assets [19][20] Inventory and Costing - Inventory includes raw materials and finished goods, valued using the first-in, first-out method [23] - The company assesses the net realizable value of inventory and recognizes impairment when necessary [24] Long-term Equity Investments - Long-term equity investments are accounted for using the equity method for investments where the company has significant influence or joint control [26][27] - The initial investment cost is determined based on the fair value of identifiable net assets at the acquisition date [25][26]