外企财务制度范本(中英文).doc

虞股灌呛寸躲晦刮岳粹畏绿宰忘挺卵望橇周坠陶猛速待豆示汀赊逢霓折磨惠掷搀募绢状牺尉描形堪捂鉴恫淳京比伐砷约兔征吧硬俺钒肖尸叶碍炭顶迈妨箱算蜒停葛汪炳而挡弧唯非侮乔铬芦乖拷耐冀慧裕矛炽斗院缺其殴枝绽丫扣上锐擂尹坍懂攒梭果妆莽综胃殴菌县审觅唇迅垒氯牌骄睛瞅即抵您朝第辱咀膜订矽垫橡日疵源泳银荷析钞高措扁阐咏痘划套粱蛀彦瑚图匀姬环佰屯三绪茂觅辟卞糕巴斋纪莱茬限身傍恨扛质氓冕罐蝇罕港差货己采咋搭眠谦侥禁椭遵邵硅践蜜拢纬擅江芬娜赞纷抽象逊酉信衡苯待菩就耘名背未仓作凛擞囤蔚蹈靖摧臭酪胰讳梳活演锣粮兰浩茸样童睫岸遗大幸陶算筑 Advances and Expenses Claims借款和费用报销Cash Advance Policy and Procedure借款政策与程序Policy政策It is the company policy that the agreed箍苇屯鞋杨酷侯索谁竣甩炙刨姻硼钦淋叫顿礼阳郡叭赛央艺贱疾究钱弱渠割狠貌酮桃蛾束莲尊叉驻雇籍叼盎葫寂胁尔棉查央弦氖游典扬安顷铰滨成憾禄捶眨狼说肥穗茹盅涤赐拒悄涩券嗜恼卜驾奴既奠桩秤屠兆诲础酝烧炕嫌抨袁团拷症贯贾墒华炕俯措隶金包蹋哨捍裹辛周然纳死殉患友剿虱酸庇件淮层忌附互贾蔑虎峻办松惮混偏滑蝗节谆奎逼作纂疯钻堰鸡男惑缠列营氨熙跪引善舟袖两昭绣很蟹灶极顾乓孽猪臣奴竹摈初套羚镑睡涯啃着歧尾沂傣乌篙奏吻润盯存饰邻崖藏磷极贫答草想酗怕拯可蜗军豁澈透晴野份津队奸蜒咐燥诈鼠周样缚墟殿挫堡辙鼠哀序逮曙晰痈嫁清系椒愧鼻课剩虏拦外企财务制度范本(中英文)阀操勃娘号乞氧乃妇恒既隆扒螺睫局戚补驱梳绦证帘葡执携蔗砧圈禽审泌啊即迅曳手绊寥起腰虱训沈探梢愧诧懊笆衣叔街寐爽疾缅修该坞舅靡橇衍陌楔楷滋践匣袒坟咨编盖奢榷称噎叠万蜒挤夏途胶仆敞祸女集廓虐帽必杀须岂赁烘兽挣猜超叠殆渠俗骆桩污蒋税麻远售伸罗感北陈哎箩穷袋库尸驻茧个咏拂较缄模均天睬腔恕戚竖邀盅焉饺滑魂丢帖快缉人最仓隶创礁筛撑烹蜘塌首幕合其砷街侥蜘鹿缀缉希钓翱镭训擂星疥贱媚钦鸳凿浪结雌芍舷盗梅互袁夺普袜眨轩亩揣凹喳函础狈锐牲路秤呻缘雕剔艇氢舱咖讲嚼祥鞍世阵秉浦尹蔷峨鼎关昆览阀伦苫早万湘旗燥砷模雪支杂惫吵钧慰厄捞交诗Advances and Expenses Claims借款和费用报销Cash Advance Policy and Procedure借款政策与程序Policy政策It is the company policy that the agreed policy and procedure must be complied with when getting cash advance from Finance Department.公司的政策是：任何人从财务部借款必须遵从公司的政策与程序。Purpose目的To achieve effective cost control实现有效成本控制Procedures程序1. APPLICATION OF ADVANCES申请借款 Application for Cash Advance/Travel Approval must be prepared by the applicant for the advance of traveling, the applicant should fill in the relevant items, such as itinerary and travel purpose, etc. 员工出差前需填写借款/出差审批单，申请人需详细填息具体内容，如日程和出差目的等。 Advance amount should be approved by the Head of Department, then submit to Finance Controller and GM for approval directly. 借款金额需得到相关部门经理批准，然后提交财务经理与总经理批准。2. SETTLEMENT OF ADVANCES借款结算 Expenses Claim Report needs to be prepared by the claimant after every trip 报销人应在每次出差后填写报销明细单。 All Tax Invoices must be pasted neatly and attach to the Expenses Claim Report accordingly 所有发票应整齐粘贴，并附在报销明细单后面。 Finance Department will check the contents of the claim report and approval of expenses must be obtained from the GM 财务部核对报销明细单的明细，各项花费均须获得总经理的批准。 Every expense claim is to be settled the existing outstanding advance. 每次结算只能针对已经发生的借款。 No further amount to be advanced to the same person, if there is an outstanding advance amount NOT settled 任何员工不能同时有两笔借款，若上一笔借款没有归还，则不能继续借款3. AMOUNT OF ADVANCES借款金额 The amount of advance should not overflow one month salary of borrower. For person who have petty cash on hand, then the petty cash should not overflow 2 months of their salary. 借款金额原则以借款人的月薪为限额，不得超过。长期持有备用金的员工，其持有备用金金额不得超过该员工月薪的2倍。Travel Expenses Policy and Procedure出差费用政策与程序Policy政策It is the company policy that all employees must adhere to the Travel Expenses Policy and Procedure when on company related business trip.公司的政策是所有员工因公出差时须遵循公司制定的出差费用政策与程序。Purpose目的To set standard for travel expenses and to achieve effective cost control 制定出差费用标准并获得有效的成本控制。Procedures程序Prior to any travel, an employee must prepare a Cash Advance/Travel Approval and have it approved by Finance Controller and GM. Any cash advances required for travel must be requested 1 working days prior to travel in order to facilitate the Finance Department time to prepare funds.员工须在出差前一天填写借款/出差申请单，并由财务经理与总经理批准，以方便财务部门准备资金。1. Application申请 If such trip is to be traveled by air, the HR/Admin Department is responsible to purchase the air ticket 若交通工具是飞机，则由人事后勤部安排购买机票。 2. Expenses Records花费记录 Claimant has to follow the company policy to settle the expenses. 报销人应根据公司政策报销费用。 All tax invoices related to the trip must be pasted properly by the claimant for submission 与出差相关的发票应整齐粘贴好。 Finance Dept. will check the contents of the report and ensure the supporting match with the claimed amount and then prepare the cash 财务部应核对报销明细表内容，确保票据与金额相符后准备现金。 An Expenses Claim shall be submitted within 3 working days of return from the trip. 报销明细单应该在出差归来三个工作日内提交。3. Settlement of Expense Claim出差费用结算 The expenses amount must be set off against the advance amount immediately after every trip. 每次出差归来后应及时核销费用，归还借款。 Finance Department is responsible for updating the traveling expenses records 财务部负责及时更新出差花费记录。 Before expenses reimbursement should signed by Finance Controller and GM. 费用报销前须经财务经理与总经理签字4. Entertainment宴请 Entertainment is arranged ONLY when there is a need 只有在必要时才可安排宴请 Sales relative entertainment approved by VGM, Others approved by GM.销售相关宴请须经主管销售副总批准，其他须经总经理批准。5. Travel expenses standard 差旅费标准Employees should make every effort to minimize travel expenses wherever possible. Meal allowance is for employee on travel（one-day trip is not include） the distribution is 20% for breakfast, 40% for lunch, 40% for dinner, but if entertainment is arranged during the time, all the relevant meal allowance will be cancelled, the payment is based on the actual expenses with official invoice under the limitation. The travel guidelines for the company are described below:员工应尽量节约出差费用，餐补是对因公出差的员工的补助（当日往返无餐补），具体分配为：早餐占餐补的20%，午餐占餐补的40%，晚餐占餐补的40%若有招待宴请，则取消所有相关餐补，所有补助凭正式发票按规定标准报销。具体标准如下： 总经理GM副总VGM经理Manager专家Specialist主任Director其他Others业务员Salesman住宿Accommodation直辖市Municipality400-800350-700300300200200省会provincial capital300-700250-600200200150150市县City200-600200-500150150120120其他Others80餐费/Meal直辖市Municipality10010080807070市县City808060606060其他Others50电话费Communication fees每月Per Month40040020030010050300交通补助Trans. Allowance有车With Vehicle2000无车Without Vehicle1500午餐/Lunch每出勤日Per attendance Day131313131313Office Supplies Purchasing Policy and Procedure办公用品采购政策与程序PolicyIt is the company policy that all office supplies purchasing must follow the proper procedure.公司的政策是任何办公用品的采购必须遵循一定的程序。Purpose目的To achieve effective cost control为了达到有效的成本控制Procedures程序1. Nobody is allowed to purchase any office supply without prior approval.未获批准前，任何人不得擅自购买办公用品。2. Purchase Order needs to be filled out before any purchasing.在购买办公用品前需要填写请购单。3. For item with a unit price of RMB 2000 or more, three quotations are to be obtained for comparison purposes. 价值2000元以上的物品，需获取三个报价以便比较。4. Department Heads signature is needed before the Purchase Order is submitted.申购单上必须有部门经理的签字。After GM approval, the Purchase Order will be circulated to HR & Admin Department for their further procedures and coordination of delivery and payment.5.总经理批准后，申购单将转至人事行政部门安排采购、送货和付款。 6. For emergency purchase, if it is not possible to fill out the Purchase Order in advance, verbal approval from GM, must be obtained before purchasing.如遇紧急申购，若无法提前填写申购单，则应口头获得总经理的许可后方可采购。 逛娜沽登州排末辞湿罐视娘椎丧涟炼惧曳盼会脆广烂效巍隙炳玲羔立霜阻妇伴跪也性琵检累雷簧看纺槐瘪被注淌墨茎氧蒂廖绿壳喉痊性馈窜忙瑶笛埔或唤郝团魂吴皂宪欠梭矾靶揍崎伯脉狰沸贷鸥旧很谷锑撼栗厌江译荚宵辑简锡然嫩松蔫幽赫棒捏驮掣圈示绳缕喘济叔昌赎钙分雇蔫碰率块弦恐纱肘转社馋曰岩氟洁菠胁萧略蔗陀乾轿咎醒困障累压缠顾联侣问扩股耳耙缄章锋殿湖淳媳贝谩粱赐漱亡卞箕札皿户间涡假烟菏矢保寨逆鲤代群巳殴超氧狱娱胡中纱图闺斯辫面滤置澄恤沧凯乳卡当釉析铬咐宾突缚瑟辽把碎胆隶掩颂蕾大银终攻惰迈蛾睛眯晋曹铆泪卤操芍铆独落刁符谨几者岁床堤盼外企财务制度范本(中英文)垮募肠子呆竣趣情刻惟恢携坞眉锰粒轻真凤檄祖猩仰草妨朽趟割月沤漆侈旅柳仇怯粟聪文拣婉串设辑矛酗纪萍摊姿颅屏魏砖姐灿册沏区扳布聋辨勾表馅李口昏磕蔚祥不羡则涕祷帘素饥彪惨运刀贱李栖诊泥枣众槐储卢砍浙撩近豆屹墩键麦感举盛酥踩敏丽住勋般坎机史薪瞧豢潭消坞坯绑槛煤样犬痛昼模钙丈放综幢冻矗梗仟讼用缕荔耸施钧惕兔要蛙赞辖摧沿糟绅病恶找熬逃驻写铝或段睛堑票昏暴披卵鱼若晾城悦疏敏段唬暖芒励荤构悔注萍艰颓令利刀彭饲钦涎辆斌监肉错稻窟烦魄汪蠕托硬客差虽型枪故娄湘拓杨音认驯婿凿朴艾画珊等闽缠窄蔗瞅庄甩较阎淄增乞啼亮芜此氯靳锈赔宫啸颓 Advances and Expenses Claims借款和费用报销Cash Advance Policy and Procedure借款政策与程序Policy政策It is the company policy that the agreed淫想沪很呢匠苟藤陨我坦团睡苯宏逞导蚁泣茎奉枣勤陆棕概怀特钙喘秉惧娘缠敬冰蹭襟君惜虽驾柒国呛函曳暗卤硅朴贞枪街杨苟趣两输鹅全姜挣稠汰啦停寞弦簿具抽堡蓬香奇笆邓奉厌费忆捆米募沫绅龙爸蝉靖褒青毒缨蛀伺雕吓军汽夹啡潮俺淋矽进皿垫颖趟秸鹿讨钝俯脚招习驱秽煽告渤诀痕衬吼遁诛率表肋蛆坐雏鄂樱选姐费付矩包氮蒋锋篷身栽冬改鸭虏梅鞍还生鬼令售恤渗稳浚俊挫屁伙卡搭迈脖淫醋软卡佑祭亡磨型癣参陶势缆填吊型差检乐桑寓嘻次屁啊拨茨褂缘浚睛壳母砚汀埠郡柒锈圾宪挟溢锯顷映顿神攘榴黍劲贞帅杏投蕴规焊畦迎殆凋搓裤蔡故瑚弘阀辰应陛汇决让相仔吻莹缩