Loan and fee standards and approval procedures
In order to further improve financial management, standardize financial behavior and strictly implement financial system, this standard and procedure are formulated in combination with the actual situation of our company.
I. Borrowing money
1. If the relevant business personnel borrow cash temporarily for work needs, the borrower must fill in the "Loan Application Form", indicating the reason for the loan, the loan amount and the expected repayment date, and the loan can only be released after the approval of the general manager or the director of operations. (See Annex I for the approval process of each department).
2. When the loan amount is large (more than 2,000 yuan), notify the relevant personnel of the Finance Department 1 ~ 2 working days in advance to ensure timely loan.
3. Within one week after the relevant work, the loan manager must go through the relevant procedures according to the reimbursement process (see Annex 1) and write off the loan to the Finance Department in time. For those who return from a business trip for more than one week without reason, 100 yuan will be deducted. Repayment at the end of three months will be treated as automatic abandonment, and the loan amount will be deducted from the salary.
4. The bills obtained by the sales staff of the office in the current month must be sent by registered mail 25 days ago, otherwise, 200 yuan will be deducted, and no loan can be made before reimbursement.
Second, the expense reimbursement
In order to strengthen cost management, practice economy and strictly control expenses. All kinds of expenses are planned in advance and approved afterwards.
1. Travel expenses forecast criteria are as follows:
Working accommodation standard travel allowance
Technical Support Personnel 120 yuan 50
Marketing personnel ￥ 120 ￥50 in normal times and during the exhibition ￥ 100.
Salespeople go abroad on business 120 yuan 50
Remarks: 1, accommodation, local transportation, etc. Reimbursement by official invoice.
2. Long-distance transportation expenses should be reimbursed.
3. Travel allowance includes meals and short-distance transportation in the city.
2, travel expenses and reimbursement approval
(1) Accommodation fee
A, according to the 1 accommodation standard, submit the invoice for reimbursement after being approved by the general manager or the operation director.
B. If you have a local office on business trip, you must live in the office. If you can't stay in the office for special reasons, you must apply to the general manager.
C, to participate in conferences and various trainings in other places, but the accommodation fee is not reimbursed for those who have paid the conference fee or included the accommodation fee, and the accommodation fee is not reimbursed for those who attend the exhibition and are responsible for arranging accommodation.
(2) Transportation cost
A. Local transportation: In principle, you should take the bus with local transportation fee. If you reimburse a taxi, you must specify the starting point, destination and the reason for the ride. Your taxi fare will not be reimbursed unless it is approved by the General Manager or the Director of Operations. When flying from the place of departure and destination of business trip, you need to take the airport bus to and from the airport.
B. Long-distance transportation fee: the air ticket for business trip shall be reimbursed according to the round-trip location and mileage specified in the business trip and the amount approved in the bill. Travel by plane or soft sleeper must be approved by the general manager or director of operations in advance, otherwise it will not be reimbursed.
(3) Catering expenses: If it is necessary to invite customers to dinner, it must be approved by the General Manager or the Director of Operations in advance, otherwise it will not be reimbursed. Please indicate when reimbursing.
(4) Miscellaneous expenses: Miscellaneous expenses incurred during business trip, such as parcel storage fees, must be controlled and reimbursed with documents. Local travel expenses will not be reimbursed.
(5) Business trip subsidy: calculate the start and end time of business trip according to item 1 for subsidy.
Note: before going out-12:00, it will be subsidized according to the standard of one day.
After 12: 00, the subsidy will be calculated as 1/2 days.
The return-arrival time is before 12: 00, and the subsidy is subject to 1/2.
/kloc-Daily subsidy after 0/2: 00.
(6) When the sales personnel provide after-sales service for various reasons, they shall be reimbursed as appropriate.
(7) Sales personnel and technical support personnel travel together, and the accommodation expenses are shared equally, and the transportation expenses are borne separately. The expenses of entertaining customers are borne by the sales staff.
(8) Other explanations:
A. Overexpenditure during business trip shall be approved by the general manager in advance, otherwise it will not be reimbursed.
B. With the prior approval of the General Manager or the Director of Operations, all expenses unrelated to business trip, such as transportation and accommodation, will not be reimbursed, and no subsidies will be issued during the period.
3. The purchasing department shall reimburse the supplier once in the middle and at the end of each month. See Annex III for details of payment to suppliers.
Four, the headquarters staff transportation expenses reimbursement, must be approved by the general manager or director of operations before taking a taxi, otherwise it will not be reimbursed. The origin, destination and reason should be indicated when reimbursing.
Five, other departments sporadic bills unified reimbursement at the end of the month.
Six, all reimbursement vouchers must be legal original vouchers, for illegal original vouchers, the financial department refused to pay.
Seven, the relevant "expense reimbursement form" and the original bill paste standard (note) see Annex II.
Eight. These Provisions shall be implemented as of July 15, 2004, and other financial management provisions promulgated before these Provisions shall be automatically abolished, and these Provisions shall prevail.
Annex I,
Loan approval and reimbursement process
1, loan approval process
The office calls or emails the general manager to approve the remittance from the finance department to his personal bank account.
Business travelers fill in the loan approval form, and the general manager approves the loan from the finance department.
The buyer fills in the loan approval form, and the operation director approves the loan from the finance department.
Other formal borrowers fill in the "loan approval form", and the operation director approves the loan from the finance department.
2. Expense reimbursement process
Office invoices are classified and pasted into the "reimbursement form paste form". Fill in the "expense reimbursement form" and paste it into the "paste form" or clamp it with a clip (pin) and mail it to the general manager or director. The finance department will review the approval of the general manager or directors for the financial write-off of their loans.
Employees' invoices are classified and pasted into the "expense reimbursement slip", and the "expense reimbursement slip" is filled in.
General manager of sales department for approval
Paste on the "Paste Sheet". The operation director of the purchasing department approves the reimbursement and settlement of the finance department.
Administration department and other department operation directors for approval.
Annex II,
Matters needing attention in filling out expense reimbursement form and pasting original documents
1. Receipts are not used as reimbursement (transfer) vouchers, but are sorted (not pasted) and submitted to the general manager or director for approval together with the expense reimbursement form. Administrative and business receipts can be reimbursed as invoices-that is, the receipts stamped by the local taxation bureau and the receipts stamped by the post office are classified and pasted together with the invoices.
2. Bills obtained by business trip are classified by business trip difference first, then by category, and invoices obtained by non-business trip are classified by category.
Categories include: a. Transportation expenses (including bus tickets, taxi tickets, subway tickets, train tickets, electricity tickets, air tickets and ticket delivery fees, airport construction fees, etc. )-write "transportation fee" or "fare";
B, catering expenses (such as catering and entertainment service tickets)-write "meals";
C, travel accommodation-write "accommodation";
D, travel allowance-write "travel allowance";
E. Others (such as purchasing goods and gifts)-write "purchasing goods" or "others";
F telephone charges (including mobile phone charges, internet access charges, etc.). ) and postage (including envelopes and stamps, etc. )-Write "telephone charges" and "postage" and put them on the same sticker.
G, rent, utilities-write "rent, utilities";
H, office supplies (including fax paper, pens, copy paper, expense reimbursement documents, glue, folders, notebooks, calculators, business card printing fees, etc. )-write "office supplies";
……
other charges
(Note: All the above means that the purpose of filling in the expense reimbursement form should truly reflect the reimbursement content, and the gift purchase invoice should be used to purchase goods)
3. (Office) bills paid by the company (such as rent payment, invoices obtained by printing business cards, etc.). ) Paste and fill in the "Expense Reimbursement Form" separately;
4. Fill in all the elements of the paste sheet, including the quantity of invoices and bills, excluding the paste sheet; Subsidies are filled in according to the individual standard subsidy amount; When pasting bills, please pay attention to pasting them one by one with glue from right to left according to the returned categories. For small bills, you can paste two or three lines on a piece of paste paper. After pasting, the banknote does not exceed the edge of the pasting sheet, which has a sense of layering and smoothness.
5. All the contents of the "expense reimbursement form" should be filled in completely, such as the reimbursement department-the office of the sales department, the date of filling in the form, and the number of pages of documents and attachments. "Documents and Attachments" refers to the invoice bill * * *, excluding the pages of "Expense Reimbursement Form" and "Reimbursement Form Sticker".
6. The purpose is not to write accounting subjects. The fare (transportation fee) should be written as "fare", the bill for inviting customers to dinner should be written as "meal fee", and the bill for buying gifts (goods purchased with invoices) should be written as "purchased goods" or "others" ...
7. Fill in the amount and total amount of each reimbursement accurately.
8. Fill in the reimbursement person.
9. The deadline for the office to obtain bills in the current month is 25th, and bills obtained after 25th will be reimbursed next month; Cash Book and Expense Reimbursement Form must be sent to the company by registered mail before 26th of each month (except in special circumstances).
Annex III,
Purchasing department applies for payment.
1. For materials requiring advance payment, the specific person in charge of the purchasing department shall correctly fill in the "Payment Application Form" and the copy of the "Purchase Contract", and the payment shall be made by the finance department after being approved by the finance (operation) director. Invoices and receipts should be completed within 1 month after payment.
2. If the purchased materials are paid after acceptance and warehousing, the specific person in charge shall correctly fill in the "Payment Application Form" on Tuesdays and Thursdays, and submit it to the Finance Department for payment together with the full invoice, payment receipt and copy of the purchase contract, which will be approved by the Financial (Operation) Director.
3. No payment will be made to the outside (supplier) after 27th of each month. Special circumstances need to be explained and approved by company leaders.
4. Payment (reimbursement) documents must be filled in completely, and the invoice content and receipt document elements must be accurate, complete and standardized before payment or reimbursement can be made.
1) Notes for receiving VAT invoices:
A, the special VAT invoice issuing date to the collection date cannot exceed 90 days (the invoice input tax cannot be deducted if it exceeds 90 days);
B all elements of the billing content of the loan purchasing unit (company) are correct and complete, and the amount is accurate (pay special attention to the name of the purchasing unit, taxpayer identification number, telephone number, bank of deposit and account number, which must be completely consistent with the billing information registered by the company in the tax bureau).
C. The invoice number printed in the password area must be consistent with the number in the upper right corner of the invoice, and the printed content cannot exceed the specified box;
D. The content of the sales unit is complete and stamped with the "Special Seal for Invoice" of the sales unit, and at least one computer of the payee, checker and drawer prints out the signature.
If any of the above nonconformities occur, the invoice shall be returned to the supplier for re-issuance before payment.
2) Matters needing attention in filling in the "Receipt Doc":
Fill in all the elements of the "receipt" completely, indicating the quantity, unit price excluding tax, shopping place and total amount excluding tax, and have the signatures of the drawer and the custodian.
Office reimbursement process and matters needing attention
I. reimbursement process
The office invoices are classified and pasted into the "expense reimbursement slip", and the "expense reimbursement slip" is filled in and pasted into the "paste slip" or mailed to the general manager or director by a clip (pin). The finance department of the general manager or director reviews the finance of the general manager or director (the reimbursement amount approved by the general manager or director is used as the transfer voucher) to write off the loan.
Second, matters needing attention
1. The receipt shall not be used as reimbursement (transfer) voucher, but shall be sorted (not pasted) and mailed to the general manager or director together with the expense reimbursement form.
Administrative and business receipts can be reimbursed as invoices-that is, the receipts stamped by the local taxation bureau and the receipts stamped by the post office are classified and pasted together with the invoices.
2. Bills obtained by business trip are classified by business trip difference first, then by category, and invoices obtained by non-business trip are classified by category.
Categories include: a. Transportation expenses (including bus tickets, taxi tickets, subway tickets, train tickets, electricity tickets, air tickets and ticket delivery fees, airport construction fees, etc. )-write "transportation fee" or "fare";
B, catering expenses (such as catering and entertainment service tickets)-write "meals";
C, travel accommodation-write "accommodation";
D, travel allowance-write "travel allowance";
E. Others (such as purchasing goods and gifts)-write "purchasing goods" or "others";
F. Telephone charges (including mobile phone charges, Internet access charges, etc.). ), mailing expenses (including the purchase of envelopes, stamps, etc. )-Write "telephone bill" and "postage", and if pasted together, write "postage";
G, rent, utilities-write "rent, utilities";
H, office supplies (including fax paper, pens, copy paper, expense reimbursement documents, glue, folders, notebooks, calculators, business card printing fees, etc. )-write "office supplies";
……
other charges
(Note: All the above means that the purpose of filling in the expense reimbursement form should truly reflect the reimbursement content, and the gift purchase invoice should be used to purchase goods)
3. Bills of expenses paid by the company (such as rent payment, invoices obtained by printing business cards, etc.). ) Paste and fill in the "Expense Reimbursement Form" separately;
4. Fill in all the elements of the paste sheet, including the quantity of invoices and bills, excluding the paste sheet; Subsidies are filled in according to the individual standard subsidy amount; When pasting bills, please pay attention to pasting them one by one with glue from right to left according to the returned categories. For small bills, you can paste two or three lines on a piece of paste paper. After pasting, the banknote does not exceed the edge of the pasting sheet, which has a sense of layering and smoothness.
5. All the contents of the "expense reimbursement form" should be filled in completely, such as the reimbursement department-the office of the sales department, the date of filling in the form, and the number of pages of documents and attachments. "Documents and Attachments" refers to the invoice bill * * *, excluding the pages of "Expense Reimbursement Form" and "Reimbursement Form Sticker".
6. The purpose is not to write accounting subjects. The fare (transportation fee) should be written as "fare", the bill for inviting customers to dinner should be written as "meal fee", and the bill for buying gifts (goods purchased with invoices) should be written as "purchased goods" or "others" ...
7. Fill in the amount and total amount of each reimbursement accurately.
8. Fill in the reimbursement person.
9. The deadline for obtaining bills in the current month is 25th, and bills obtained after 25th will be reimbursed next month; Cash Book and Expense Reimbursement Form must be sent to the company by registered mail before 26th of each month (except in special circumstances).