2011001 Purchase to pay control process policy english-mandarin.docVIP

TABLE OF CONTENTS 内容 Table of Abbreviations缩略词列表 Glossary词汇表 Introduction简介 Purchase-to-Pay Strategy采购付款战略 Overview of the Purchase to Pay Strategy and Process回顾采购付款战略和流程 Key Principles关键准则 Purchase-to-Pay Policy Objectives采购付款政策目标 Purchasing process采购流程 Purchase requisition process采购申请流程 Purchasing Terms Conditions采购条件 Standard Payment Terms标准付款条件 Supplier Invoicing Frequency供应商发票频率 Determination of Invoice Due Date确定发票到底日 Documentation of Payment Terms Conditions付款条件存档 Vendor Master Data File供应商主数据文件 Purchase Order Check核对采购订单 Receipt / Verification of Goods / Services and Building of Accruals接收/核实物品/服务及创建应计项目 Invoice Handling发票处理 Invoice Processing with Purchase Order带有采购订单的发票处理 Invoice receipt and processing发票接收和处理 Invoice verification and approval发票核对和批准 Discrepancy Management差异管理 Invoice Processing without Purchase Order (PO)没有采购订单的发票处理 Invoice receipt and processing发票接收和处理 Invoice verification and approval 发票核对和批准 Discrepancy Management差异管理 Payment Processing付款流程 General Aspects一般原则 Payment Frequency付款频率 Treasury资金部 Capital Expenditure payment process资本支出付款流程 Exception lists Table of Abbreviations缩略词列表 AP Accounts Payable 应付账款 ATR Accounting to reporting 报告会计 BSC Business Service Center 厦门共享服务中心 CFO Chief Financial Officer 首席财务执行官 DAG Delegation of Authorities Guideline 审批权限 DPO Days Payable Outstanding 应付账款天数 IFRS International Financial Reporting Standards 国际财务报告标准 KPI Key Performance Indicators 重要业绩指标 PTP Purchase-to-pay 采购付款 PO Purchase Order 采购订单 TBC To be confirmed 待确认 TBD To be defined 待定义 WC Working Capital 营运资本 Glossary词汇表 Xiamen Business Service Center厦门共享服务中心 Xiamen BSC is the entity responsible for the execution and the handling of specific tasks and processes for several entities according to a Service Level Agreement. BSC按实体分工对所有应付账款项目负责。 Accrual 应计项目 Liabilities that have been incurred (i.e. goods or services delivered) within a reporting period but for which no invoice has yet been receive