财务报销相关规定.doc

财务报销相关规定 regulations ( 一) 周转金借款：周转金主要用于公司财务部用于日常工作开支， 根据月度财务预算填写 《借款申请表》 经总经理批准后由财务部申领和 管理。 Borrowing revolving fund: revolving fund is mainly used by financial depart for daily expenses. After filling the application form of cash borrowing based on monthly budget and signed by general manager, the financial department can get the applied amount of money and the right to spend it. （二）出差借款：出差人员凭审批后的《出差申请表》按批准额度 办理借款，出差返回 5 个工作日内办理报销还款手续。 Cash borrowing for business trip: borrow cash after filling the application for business trip and finish the procedures of application for reimbursement within five days back to office. ( 三) 其他临时借款， 如办公费、招待费开支等， 借款人员应填写 《借款申请表》 报总经理或其授权的分管领导签批后， 按批准的借支项 目及金额到财务部办理借款手续。 临时借款应在限定开支时间完毕后的 个工作日内办理报销还款手续。 ( 四) 各项借款金额超过 5000 元应提前一天通知财务部备款。 Any cash borrowing above 5,000RMB need to be informed to the financial department in advance of one day. ( 五) 借款销账规定： Rules about write-off: （1） 借款销账时应以借款申请单为依据， 据实报销，超出申请单 范围支出的，须经总经理或授权的其他分管领导批准， 否则财务人员有 权拒绝销账； Write-offs should be based on application forms, exceeded amount needs general manager or other authorized leader ’s approval, otherwise financial accountant can refuse the write-off. （2）借领支票者原则上应在 5 个工作日内办理销账手续。 Normally, borrowed cheque should be written off in five days. ( 六) 借款未还者原则上不得再次借款， 逾期未还者由财务部从其 本人工资中扣回。 Any borrower with unreturned loan can not borrow again. Financial department will deduct the loan from borrower ’s salary. 第五条 借款流程 Article five: borrowing procedures ( 一) 借款人按规定填写《借款单》 ，注明借款事由、借款金额（大 小写须完全一致，不得涂改） 、借款方式 ( 支票或现金 ) 。 Filling Borrowing form with reason, amount (identical Chinese traditional numbers with Arabic numbers; rewriting will not be accepted), loan form (cash or cheque) ( 二) 审批流程：主管部门经理审核签字→分管财务领导复核→总 经理审批。 Approving procedures: signature by department manager check by financial officer→approval by general manager ( 三) 财务付款：借款人凭审批后的《借款单》到财务部办理领款 手续。 Payment by financial department: borrower gets the loan after finishing relevant forms with the Borrowing form.