The phenomenon were consistent duri

The phenomenon were consistent during the recent 10 years (Figs. 4 and 5). In addition, the proportion of F&B revenue in total revenue drastically decreased as the class of hotel lower: the luxury (33.09%), upper upscale (26.29%), and upscale (6.29%). On the contrary, surprisingly, the gross operating profitability of the rooms departments increased as the class of hotel and the proportion of F&B operation lower: the luxury (49.43%), upper upscale (54.93%), and upscale (62.41%). The table showed that both increased room expense and labor cost of the rooms department caused lower gross operating profitability of the rooms departments in higher classes hotels: 30.65% and 19.92% in the luxury hotels, 27.57% and 17.50% in the upper upscale hotels, versus 22.91% and 14.68% in the upscale hotels. Clearly, the figures on Table 5 presented that the lower total gross operating profitability of the full-service hotels was caused mainly byhigher labor cost: the labor cost of the F&B department compared to the rooms department was 163.24% in the luxury hotels, 113.09% in the upper upscale hotels and 22.71% in the upscale hotels.

結果 (繁體中文) 1:

The phenomenon were consistent during the recent 10 years (Figs. 4 and 5). In addition, the proportion of F&B revenue in total revenue drastically decreased as the class of hotel lower: the luxury (33.09%), upper upscale (26.29%), and upscale (6.29%). On the contrary, surprisingly, the gross operating profitability of the rooms departments increased as the class of hotel and the proportion of F&B operation lower: the luxury (49.43%), upper upscale (54.93%), and upscale (62.41%). The table showed that both increased room expense and labor cost of the rooms department caused lower gross operating profitability of the rooms departments in higher classes hotels: 30.65% and 19.92% in the luxury hotels, 27.57% and 17.50% in the upper upscale hotels, versus 22.91% and 14.68% in the upscale hotels. Clearly, the figures on Table 5 presented that the lower total gross operating profitability of the full-service hotels was caused mainly by
較高的勞動力成本：相比於房部門在F＆B部門的勞動力成本是在豪華酒店163.24％，在上高檔酒店113.09％，在高檔酒店22.71％。

結果 (繁體中文) 2:

這種現象在最近10年中一直持續（圖4和圖5）。此外，隨著酒店類的下降，F&B收入在總收入中所占的比重急劇下降：奢侈品（33.09%）、高檔（26.29%）和高檔（6.29%）。相反，令人驚訝的是，隨著酒店類別和餐飲業務比例的下降，客房部門的總運營盈利能力有所上升：奢侈品（49.43%）、高檔（54.93%）和高檔（62.41%）。表示，客房支出和勞動成本增加，導致高檔酒店客房部門毛經營獲利率下降：豪華酒店占30.65%和19.92%，高檔酒店占27.57%和17.50%。酒店，而高檔酒店為22.91%和14.68%。顯然，表5的數字顯示，全服務酒店總營運利潤下降，主要是由於
工作力成本較高：與客房部門相比，餐飲部門的勞動成本在豪華酒店為163.24%，高檔酒店為113.09%，高檔酒店為22.71%。

結果 (繁體中文) 3:

這一現象在最近10年中是一致的（圖。4和5）。此外，餐飲收入占總收入的比例隨著飯店檔次的降低而急劇下降：豪華型（33.09%）、高檔型（26.29%）和高檔型（6.29%）。相反，令人驚訝的是，客房部的總營業利潤率卻隨著飯店等級的提高而新增，餐飲部的營業利潤率也隨之降低：豪華型（49.43%）、高檔型（54.93%）和高檔型（62.41%）。從錶中可以看出，客房部的客房費用和人工成本的新增，導致了高檔飯店客房部的毛利潤率下降：豪華飯店客房部的毛利潤率分別為30.65%和19.92%，高檔飯店客房部的毛利潤率分別為27.57%和17.50%，而高檔飯店客房部的毛利潤率分別為22.91%和14.68%。顯然，錶5中的數位表明，全套服務飯店的總營業利潤率較低，主要是由於
人力成本較高：餐飲部的人力成本在豪華飯店為163.24%，高檔飯店為113.09%，高檔飯店為22.71%。