Financial Reimbursement(財(cái)務(wù)報(bào)銷規(guī)定)

1、財(cái)務(wù)報(bào)銷制度度及報(bào)銷流程程Financiial Reimbuursemeent Systemm and Proceeduress目 錄Contentts總則 Chaapter one: geenerall prinnciplee借支管理規(guī)定及及借支流程 Chaptter twwo: caash boorrowiing reegulattions and pproceddures日常費(fèi)用報(bào)銷規(guī)規(guī)定及流程 Chaptter thhree: systeems annd proocedurres off appllying for rreimbuursemeent onn dailly exppens

2、ess工薪福利及相關(guān)關(guān)費(fèi)用支出制制度及流程 Chaptter foour: ssystemms andd proccedurees of applyying ffor reeimburrsemennt on welfaare annd rellevantt expeenses專項(xiàng)費(fèi)用支出、報(bào)報(bào)銷制度及流流程 Chaptter fiive: sspeciaal exppensess; systtems aand prroceduures oof appplyingg for reimbbursemment報(bào)銷時(shí)間的具體體規(guī)定 Chaptter siix: prrovisiions ffor th

3、he timme to apply for reimbbursemment附則 Chappter sseven: otheers總則Chapterr One: Geneeral PPrinciiple第一條 為為了加強(qiáng)公司司內(nèi)部管理，規(guī)規(guī)范公司財(cái)務(wù)務(wù)行為,合理理控制費(fèi)用支支出，特制定定本制度。AArticlle onee: for ennhanciing coorporaate maanaginng, sttandarrdizinng finnanciaal proocedurres annd conntrollling tthe exxpensees rattionallly, tthese

4、 articcles aare maade.第二條 本本制度根據(jù)相相關(guān)財(cái)經(jīng)制度度及公司實(shí)際際情況，將財(cái)財(cái)務(wù)借支和報(bào)報(bào)銷分為日常常費(fèi)用、工薪薪福利費(fèi)用、專專項(xiàng)費(fèi)用及其其它專項(xiàng)支出出；同時(shí)規(guī)定定了公司借款款制度及流程程和各項(xiàng)支出出報(bào)銷制度及及流程。 AArticlle twoo：accoordingg to rrelevaant fiinanciial syystemss and our ccorporrate ssituattion, thesee artiicles dividde finnanciaal borrrowinng andd appllying foor reiimburssem

5、entt intoo threee parrts ass dailly exppensess, staaff weelfaree speccific cost and oother speciial exxpensee.第三條 本制度度適用公司全全體員工。AArticlle thrree: tthese regullationns appply too all stafffs.第二章： 借支支管理規(guī)定及及借支流程Chapterr two: cashh borrrowingg reguulatioons annd proocedurres第四條 借款管管理規(guī)定 Articcle foour: c

6、cash bborrowwing rregulaationss(一) 周轉(zhuǎn)金金借款：周轉(zhuǎn)轉(zhuǎn)金主要用于于公司財(cái)務(wù)部部用于日常工工作開支，根根據(jù)月度財(cái)務(wù)務(wù)預(yù)算填寫借借款申請(qǐng)表經(jīng)經(jīng)總經(jīng)理批準(zhǔn)準(zhǔn)后由財(cái)務(wù)部部申領(lǐng)和管理理。Borrowwing rrevolvving ffund: revollving fund is maainly used by fiinanciial deepart for ddaily expennses. Afterr fillling tthe appplicaation form of caash boorrowiing baased oon monnthly budgee

7、t andd signned byy geneeral mmanageer, thhe finnanciaal deppartmeent caan gett the appliied ammount of mooney aand thhe rigght too spennd it.（二）出差借款款：出差人員員憑審批后的的出差申請(qǐng)請(qǐng)表按批準(zhǔn)準(zhǔn)額度辦理借借款，出差返返回5個(gè)工作作日內(nèi)辦理報(bào)報(bào)銷還款手續(xù)續(xù)。Cash bborrowwing ffor buusinesss triip: boorrow cash afterr fillling tthe appplicaation for bbusin

8、eess trrip annd finnish tthe prroceduures oof appplicattion ffor reeimburrsemennt withiin fivve dayys bacck to officce. (三) 其他臨時(shí)借借款，如辦公公費(fèi)、招待費(fèi)費(fèi)開支等，借借款人員應(yīng)填填寫借款申申請(qǐng)表報(bào)總總經(jīng)理或其授授權(quán)的分管領(lǐng)領(lǐng)導(dǎo)簽批后，按按批準(zhǔn)的借支支項(xiàng)目及金額額到財(cái)務(wù)部辦辦理借款手續(xù)續(xù)。臨時(shí)借款款應(yīng)在限定開開支時(shí)間完畢畢后的5個(gè)工工作日內(nèi)辦理理報(bào)銷還款手手續(xù)。 (四) 各各項(xiàng)借款金額額超過50000元應(yīng)提前前一天通知財(cái)財(cái)務(wù)部備款。 Any ccash bborroww

9、ing aabove 5,0000RMB nneed tto be inforrmed tto thee finaanciall depaartmennt in advannce off one day.(五) 借款銷銷賬規(guī)定：RRules aboutt writte-offf:（1） 借款銷銷賬時(shí)應(yīng)以借借款申請(qǐng)單為為依據(jù)，據(jù)實(shí)實(shí)報(bào)銷，超出出申請(qǐng)單范圍圍支出的，須須經(jīng)總經(jīng)理或或授權(quán)的其他他分管領(lǐng)導(dǎo)批批準(zhǔn)，否則財(cái)財(cái)務(wù)人員有權(quán)權(quán)拒絕銷賬；Writee-offss shouuld bee baseed on appliicatioon forrms, eexceedded ammount needs

10、s geneeral mmanageer or otherr authhorizeed leaaderss apprroval, otheerwisee finaanciall accoountannt cann refuuse thhe wriite-offf.（2）借領(lǐng)支票票者原則上應(yīng)應(yīng)在5個(gè)工作作日內(nèi)辦理銷銷賬手續(xù)。NNormallly, borroowed cchequee shouuld bee writtten ooff inn fivee dayss. (六) 借款未還者者原則上不得得再次借款，逾逾期未還者由由財(cái)務(wù)部從其其本人工資中中扣回。 Any boorroweer witt

11、h unrreturnned looan caan nott borrrow aggain. Financcial ddeparttment will deducct thee loann fromm borrrowers sallary.第五條 借借款流程 Articcle fiive: bborrowwing pproceddures(一) 借借款人按規(guī)定定填寫借款款單，注明明借款事由、借借款金額（大大小寫須完全全一致，不得得涂改）、借借款方式(支支票或現(xiàn)金)。 Fillinng Borrowwing fform wwith rreasonn, amoount (identtical Ch

12、ineese trraditiional numbeers wiith Arrabic numbeers; rrewritting wwill nnot bee acceepted), loaan forrm (caash orr cheqque)(二) 審審批流程：主主管部門經(jīng)理理審核簽字分管財(cái)務(wù)領(lǐng)領(lǐng)導(dǎo)復(fù)核總經(jīng)理審批批。 Approvving pproceddures: signnaturee by ddeparttment managgercheckk by ffinanccial oofficeerapprooval bby genneral managger(三) 財(cái)財(cái)務(wù)付款：借借款人

13、憑審批批后的借款款單到財(cái)務(wù)務(wù)部辦理領(lǐng)款款手續(xù)。 PPaymennt by finanncial deparrtmentt: borrrowerr getss the loan afterr finiishingg releevant formss withh the Borrowwing fform. 第三章 日常費(fèi)用報(bào)報(bào)銷制度及流流程Chapterr threee: syystemss and proceeduress of aapplyiing foor reiimburssementt on ddaily expennses第六條 日日常費(fèi)用主要要包括差旅費(fèi)費(fèi)、電話費(fèi)、辦公公費(fèi)、低值易易

14、耗品、業(yè)務(wù)務(wù)招待費(fèi)、資資料費(fèi)等。在在一個(gè)預(yù)算期期間內(nèi)，各項(xiàng)項(xiàng)費(fèi)用的累計(jì)計(jì)支出原則上上不得超出預(yù)預(yù)算。 Articlle sixx: daiily exxpensees incclude cost on buusinesss triip, phhone bbill, officce staationeery, llow-vaalue eeasy第七條 費(fèi)費(fèi)用報(bào)銷的一一般規(guī)定 aarticlle sevven: ggeneraal rulles onn appllying foor reiimburssementt(一) 報(bào)報(bào)銷人必須取取得相應(yīng)的合合法票據(jù)(相相關(guān)規(guī)定見發(fā)發(fā)票管理制 度)并注注意審

15、核真?zhèn)蝹?且發(fā)票背背面有經(jīng)辦人人簽名。特殊殊情況開支如如無合法票據(jù)據(jù)，報(bào)銷人應(yīng)應(yīng)在收據(jù)、白白條上注明情情況，另外至至少1名以上上公司當(dāng)事人人簽字證明，方方可核銷。RReimbuursemeent muust obbtain the aapproppriatee legaal billls (rrelevaant ruules ccan bee seenn in iinvoicce mannagemeent syystem), whiich neeeds aauthennticattion aand siignatuure off handdling persoon. Sppeciall exp

16、eenses withoout leegal bbills need notifficatiion onn receeipt wwith ssignatture oof at leastt one corpoorate interrestedd persson. (二) 填填寫報(bào)銷單應(yīng)應(yīng)注意:根據(jù)據(jù)費(fèi)用性質(zhì)填填寫對(duì)應(yīng)報(bào)銷銷單；嚴(yán)格按按報(bào)銷單要求求項(xiàng)目書寫，注注明附件和票票據(jù)張數(shù)；金金額大小寫須須完全一致（不不得涂改）；摘要欄內(nèi)簡(jiǎn)簡(jiǎn)述費(fèi)用內(nèi)容容或事由。AAttenttion ffor fiillingg appllicatiion foor reimbuursemeent: guideed by

17、 the ccharaccter oof thee expeenses; striictly folloowing the rrequirrementts, wiith atttachmment aand thhe quaantityy of tthe biills cclearlly inddicateed; ammount of mooney (identtical Chineese trraditiional numbeers wiith Arrabic numbeers, rrewritting wwill nnot bee acceepted); exppense conteent

18、annd reaasons shoulld be notedd.(三) 按按規(guī)定的審批批流程報(bào)批。 Apply for rreimbuursemeent byy the regullated proceeduress.(三) 報(bào)報(bào)銷50000元以上需提提前一天通知知財(cái)務(wù)部以便便備款。Reimbuursemeent abbove 55,000RRMB neeeds tto be inforrmed to fiinanciial deepartmment iin advvance of onne dayy.(四) 費(fèi)費(fèi)用報(bào)銷的一一般流程:報(bào)報(bào)銷人整理報(bào)報(bào)銷單據(jù)并填填寫對(duì)應(yīng)費(fèi)用用報(bào)銷單 應(yīng)辦理借借款

19、申請(qǐng)或出出入庫(kù)手續(xù)的的應(yīng)附批準(zhǔn)后后的申請(qǐng)單或或出入庫(kù)單部門經(jīng)理審審核簽字分管財(cái)務(wù)領(lǐng)領(lǐng)導(dǎo)復(fù)核總經(jīng)理審批批到出納處報(bào)報(bào)銷。 Regulaar proocedurres off appllying for rreimbuursemeent: ffillinng forrms annd preepare the rreceippt doccumenttssignaature by deepartmment mmanageercheckk by ffinanccial ddeparttment officcerexam and approoval bby genneral managgerget ppa

20、id ffrom ccashieer第八條 差差旅費(fèi)報(bào)銷制制度及流程 systeems annd proocedurres off applly forr reimmburseement for ccost oon bussinesss tripp（一）費(fèi)用標(biāo)準(zhǔn)準(zhǔn)expennse sttandarrd: 根據(jù)不同崗位和和出差性質(zhì)以以及出差區(qū)域域參照差旅旅費(fèi)報(bào)銷標(biāo)準(zhǔn)準(zhǔn)（另發(fā)）執(zhí)行。超超出差旅費(fèi)費(fèi)報(bào)銷標(biāo)準(zhǔn)的的按總經(jīng)理簽簽批意見核銷銷。Due too diffferentt posiitionss and charaacterss of bbusineess trrip annd triip des

21、stinattion, reimbbursemment ppaid aaccordding tto exppense standdards of appplicaation for rreimbuursemeent foor cosst on businness ttrip, whichh is tto be issueed. Amountts oveer thee stanndard shoulld be paid underr geneeral mmanageers advvice. 因公公發(fā)生的市內(nèi)內(nèi)交通費(fèi)和特特殊情況下的的出租車費(fèi)，填填寫差旅報(bào)報(bào)銷單（粘粘貼相關(guān)交通通票據(jù)），按按公司相

22、關(guān)規(guī)規(guī)定報(bào)銷。TTravellling expennses aand taaxi feee forr speccial ooccasiion caan gett reimmburseement with receiipt foollowiing thhe corrporatte reggulatiions.（二）補(bǔ)充充說明addditionnal reemarkss： 1. 報(bào)銷銷住宿費(fèi)必須須提供住宿發(fā)發(fā)票，實(shí)際發(fā)發(fā)生額未達(dá)到到住宿標(biāo)準(zhǔn)金金額，不予補(bǔ)補(bǔ)償；超出住住宿標(biāo)準(zhǔn)的或或未經(jīng)總經(jīng)理理批準(zhǔn)的開支支部分由員工工自行承擔(dān)。 Lodginng cosst neeeds reeceiptt for

23、reimbbursemment. Amountts bellow sttandarrd willl nott be ppaid, the ssame aas unaapprovved exxceedeed amoounts. 2. 實(shí)際際出差天數(shù)的的計(jì)算以所乘乘交通工具出出發(fā)時(shí)間至到到達(dá)目的地時(shí)時(shí)間為準(zhǔn)，當(dāng)當(dāng)日12：000以后出發(fā)發(fā)（或12：00以前到到達(dá)）以半天天計(jì)，當(dāng)日112：00以以前出發(fā)（或或12：000以后到達(dá)）以以一天計(jì)。 Virtuaal triip timme shaall bee counnted bby thee timee on ttravell vehiicles. S

24、ettinng outt or aarrivaal aftter 122oclockk counnts haalf a day. Otherwwise, one dday.3. 出差期間間伙食標(biāo)準(zhǔn)、交交通費(fèi)用標(biāo)準(zhǔn)準(zhǔn)實(shí)行包干制制，依據(jù)實(shí)際際出差天數(shù)結(jié)結(jié)算，原則上上采用額度內(nèi)內(nèi)據(jù)實(shí)報(bào)銷形形式，特殊情情況無相關(guān)票票據(jù)時(shí)可按標(biāo)標(biāo)準(zhǔn)領(lǐng)取補(bǔ)貼貼。 Companny afffords all BBoard and llodginng feees acccordinng to the rreal ccost. Excepttionall casees witthout receiipt caan gett r

25、eimmburseement by thhe staandardds.4. 出差期間間宴請(qǐng)客戶需需事前請(qǐng)示總總經(jīng)理批準(zhǔn)（以以短信回復(fù)為為依據(jù)）后方方可安排宴請(qǐng)請(qǐng)并憑發(fā)票報(bào)報(bào)銷招待費(fèi)，同同時(shí)按比例（早早餐20、午午餐或晚餐440）扣減減出差人當(dāng)天天的伙食補(bǔ)貼貼。Enterttaininng gueest duuring businness ttrip nneeds generral maanagerrs appprovall by ttext mmessagge. 5. 出差差時(shí)由對(duì)方接接待單位提供供餐飲、住宿宿及交通工具具等將不予報(bào)報(bào)銷相關(guān)費(fèi)用用。 Any coost paaid byy co

26、unnter ppart wwill nnot geet reiimburseement.（三） 報(bào)報(bào)銷流程 proceeduress of aapplyiing foor reiimburssementt1. 出差差申請(qǐng)：擬出出差人員首先先填寫出差差申請(qǐng)表，詳詳細(xì)注明出差差地點(diǎn)、目的的、行程安排排、交通工具具和預(yù)計(jì)差旅旅費(fèi)用項(xiàng)目及及余額等，報(bào)報(bào)總經(jīng)理審批批。Busineess trrip appplicaation: stafff whoo is ggoing to taake a businness ttrip sshouldd filll appllicatiion foorm foor

27、 bussinesss tripp withh detaailed destiinatioon, puurposee, plaan, trranspoortatiion veehiclees andd budgget. TThen ssend tthe foorm too geneeral mmanageer forr apprroval.2. 借支支差旅費(fèi)：出出差人員將已已審批的出出差申請(qǐng)表交交財(cái)務(wù)部,按按借款管理規(guī)規(guī)定辦理借款款手續(xù)，出納納按規(guī)定支付付所借款項(xiàng)。 Businness ttrip lloan: sendiing thhe appplicattion fform tto fin

28、nanciaal deppartmeent; ffinishhing tthe prroceduures oof cassh borrrowinng andd gettting tthe mooney ffrom ffinanccial aaccounntant.3. 返回回報(bào)銷：出差差人員應(yīng)在回回公司（或項(xiàng)項(xiàng)目部）后五五個(gè)工作日內(nèi)內(nèi)辦理報(bào)銷事事宜，根據(jù)差差旅費(fèi)用標(biāo)準(zhǔn)準(zhǔn)填寫差旅旅費(fèi)報(bào)銷單，部部門經(jīng)理審核核簽字，送財(cái)財(cái)務(wù)部審核簽簽字，呈總經(jīng)經(jīng)理審批；報(bào)報(bào)銷時(shí)首先還還清預(yù)借款，原原則上預(yù)借款款未清者不予予辦理新的借借支。 Applicaation for rreimbuursemeent: TTh

29、is pproceddure sshouldd be ddone wwithinn fivee dayss afteer thee tripp is ffinishhed. FFillinng thee reimmburseement form for bbusineess trrip baased oon bussinesss tripp expeenses standdard, askinng forr apprroval from deparrtmentt manaager, finanncial deparrtmentt and generral maanagerr. One shho

30、uld pay ooff thhe loaan beffore aapplyiing foor reiimburssementt.第九條 電電話費(fèi)報(bào)銷制制度及流程 Articlle ninne: syystemss and proceeduress of aappliccationn for reimbbursemment oon celll phoone feee(一) 費(fèi)費(fèi)用標(biāo)準(zhǔn) eexpensse staandardd:1. 移動(dòng)動(dòng)通訊費(fèi)：?jiǎn)T員工手機(jī)費(fèi)用用的報(bào)銷采用用與崗位相關(guān)關(guān)制，即依據(jù)據(jù)不同崗位、工工作性質(zhì)和職職位設(shè)定不同同的報(bào)銷標(biāo)準(zhǔn)準(zhǔn)，具體標(biāo)準(zhǔn)準(zhǔn)見公司相關(guān)關(guān)規(guī)定。 MMobilee

31、 phonne feee: duee to tthe postss, jobb charracterrs and posittions, the standdards are ddifferrent, whichh can be foound iin rellevantt corpporatee reguulatioons.固定電話費(fèi)：公公司固定電話話，由公司統(tǒng)統(tǒng)一支付話費(fèi)費(fèi)。Telephhone ffee: tthis ccost wwill bbe paiid by the ccompanny （二）報(bào)銷流程程 proocedurres:1、 公司司辦公室每月月初（10日日前）將上月月員工

32、手機(jī)費(fèi)費(fèi)執(zhí)行標(biāo)準(zhǔn)（含含特批執(zhí)行標(biāo)標(biāo)準(zhǔn)）交財(cái)務(wù)務(wù)部。 Each oofficee sendd mobiile phhone ffee sttandarrd witth speecial approoved oones oof lasst monnth too finaanciall depaartmennt beffore 110th of each monthh.2、 財(cái)務(wù)務(wù)部通知員工工于每月中旬旬（15日前前）按話費(fèi)標(biāo)標(biāo)準(zhǔn)將上月發(fā)發(fā)票交財(cái)務(wù)部部集中辦理報(bào)報(bào)銷手續(xù)。FFinanccial ddeparttment will inforrm alll stafff to turn in thhe

33、 recceipt of moobile phonee fee of laast moonth bbeforee 15thh of eeach mmonth. 3、 財(cái)務(wù)務(wù)部指定專人人按日常費(fèi)用用的審批程序序集中辦理員員工手機(jī)費(fèi)報(bào)報(bào)批手續(xù)。 Finanncial deparrtmentt willl appooint oone sppeciall persson too operrate tthe prroceduures oof alll the appliicatioon forr reimmburseement of moobile phonee fee.4、 員工工到財(cái)務(wù)部出出納處簽字

34、領(lǐng)領(lǐng)款（每月225日前）。 Stafffs gett reimmburseement at fiinanciial deepartmment aafter signiing thhe billls beefore 25th.5、 固定電話話費(fèi)由辦公室室指定專人按按日常費(fèi)用審審批程序及報(bào)報(bào)銷流程辦理理報(bào)銷手續(xù)。Specially assigned person will take care of the telephone fee according to standards of daily expenses. 第十條條 辦公費(fèi)、低低值易耗品等等報(bào)銷制度和和流程artticle ten: sy

35、steems annd proocedurres off appllying for rreimbuursemennt of officce staationeery annd loww-valuue eassily wworn aarticlles公司此類費(fèi)用由由辦公室統(tǒng)一一管理，集中中購(gòu)置，并制制定專人負(fù)責(zé)責(zé)登記。This kkind oof exppensess willl be uunder contrrol off the one sspeciaally aassignned peerson and ppurchaased ccollecctivelly.報(bào)銷流程 prroceduu

36、res:1、購(gòu)置申申請(qǐng): 公司司辦公室每月月度根據(jù)需求求及庫(kù)存情況況按預(yù)算管理理辦法編制購(gòu)購(gòu)置預(yù)算，實(shí)實(shí)際購(gòu)置時(shí)支支出100元元以下的口頭頭向分管領(lǐng)導(dǎo)導(dǎo)請(qǐng)示，1000元以上應(yīng)應(yīng)填寫購(gòu)置置申請(qǐng)單報(bào)報(bào)批。 Purchaasing appliicatioon: bbased on thhe monnthly need and sstoragge, offfice will make purchhasingg budgget acccordiing too budgget maanaginng sysstem. Expennses uunder 100RMMB neeed oraal appprova

37、ll fromm leadder, and purchhasingg appllicatiion foor exppensess abovve 1000RMB.報(bào)銷程序：報(bào)銷銷人先填寫費(fèi)費(fèi)用報(bào)銷單（附附出入庫(kù)單），按按日常費(fèi)用審審批程序報(bào)批批。審批后的的報(bào)銷單交財(cái)財(cái)務(wù)部，按日日常費(fèi)用報(bào)銷銷流程付款或或沖抵借支。Procedures: after filling the application for reimbursement with Adding Storage Inform in accordance with relevant regulations, one can get the

38、reimbursement from financial department or use the money to write off his loan.工程項(xiàng)目部此類類費(fèi)用的購(gòu)置置和報(bào)銷另行行規(guī)定。For coonstruuctionn projject ddeparttment, the purchhasingg and reimbbursemment rrules of thhe exppensess menttionedd abovve willl be stipuulatedd by oother documments. 第十一條條 招待費(fèi)、資資料費(fèi)報(bào)銷制制度及流程 articc

39、le elleven: systtems aand prroceduures oof reiimburssementt appllicatiion foor enttertaiining guestts andd docuumentss fee.（一）費(fèi)用用標(biāo)準(zhǔn) exxpensees staandardd:1. 招待費(fèi)：為了規(guī)范招招待費(fèi)的支出出，單次10000元以下下由項(xiàng)目經(jīng)理理批準(zhǔn)即可，單單次10000元（含）以以上招待費(fèi)應(yīng)應(yīng)事前以郵件件形式請(qǐng)示總總經(jīng)理同意（按按總經(jīng)理回復(fù)復(fù)意見執(zhí)行）。 Expensses onn enteertainning gguestss: in orderr to

40、sstandaardiziing thhis coost, aamountts undder 1,000RMMB reqquire approoval ffrom ddeparttment managger annd amoounts abovee 1,0000RMB demannd preeviouss appllicatiion too geneeral mmanageer by emaill and actioon undder hiis insstructtion.2. 資料費(fèi)：在保證滿足足需要的前提提下，盡量節(jié)節(jié)約成本，注注意資源共享享。各部門在在購(gòu)買資料前前必須先填寫寫資料請(qǐng)購(gòu)購(gòu)單

41、，在報(bào)報(bào)銷前必須到到辦公室資料料管理人員處處進(jìn)行登記(資料管理人人員在資料發(fā)發(fā)票背面簽字字)。 DDocumeents ffee: wwhile guaraantee meetiing thhe neeeds wee shouuld bee awarre of shariing reesourcces too cut down the ccost. all ddeparttmentss mustt filll appllicatiion foor purrchasiing doocumennts beefore buyinng andd finiish reegistrrationn at o

42、officee docuument adminnistraation beforre reiimburssementt(docuumenteer shoould ssign oon thee backk of rreceippt)（二）報(bào)銷銷流程： rreimbuursemeent prroceduure:1. 招待待費(fèi)由經(jīng)辦人人按日常費(fèi)用用報(bào)銷一般規(guī)規(guī)定及一般流流程辦理報(bào)銷銷手續(xù)。 EExpensses onn enteertainning gguestss willl be rreimbuursed by geenerall rulees andd proccedurees.2.資料費(fèi)在報(bào)

43、報(bào)銷前需辦理理資料登記手手續(xù)，經(jīng)審批批后的報(bào)銷單單及請(qǐng)購(gòu)單到到財(cái)務(wù)處辦理理報(bào)銷手續(xù)。 Beforee gettting rreimbuursemeent off docuumentss fee, one need to fiill doocumennt reggistraation form. 第四章 工薪福利利及相關(guān)費(fèi)用用支出制度及及流程Chapterr fourr: sysstems and pproceddures of appplyinng forr reimmburseement on weelfaree and relevvant eexpensses第十二條 工薪福利等等支出包括

44、工工資、臨時(shí)工工資、獎(jiǎng)金、社社會(huì)保險(xiǎn)及各各項(xiàng)福利等（以以下簡(jiǎn)稱工薪薪），此類費(fèi)費(fèi)用按照資金金支出制度相相關(guān)規(guī)定執(zhí)行行。 Articlle tweelve: compaany weelfaree expeense iincluddes saalary, tempporaryy salaary, bbonus, sociial innsurannce annd othher weelfarees, whhich wwill bbe praacticeed in accorrdancee withh releevant capittal exxpensee reguulatioons.第十三條 工薪

45、福利支支付流程 aarticlle thiirteenn: proocedurres off payiing weelfarees工薪支付流程：proceeduress of ppayingg salaary （1）每每月2日前各各部門將上月月考勤表整理理匯總后經(jīng)部部門負(fù)責(zé)人簽簽批后報(bào)辦公公室；Eacch deppartmeent shhall ssum upp and send the aattenddance sheett to oofficee withh signnaturee of tthe leeader beforre 2ndd of eeach mmonth.（2）每月4日日由

46、辦公室將將上月經(jīng)總經(jīng)經(jīng)理審批后的的工資支付標(biāo)標(biāo)準(zhǔn)（含人員員變動(dòng)、額度度變動(dòng)、扣款款、及正式員員工的社會(huì)保保險(xiǎn)及住房公公積金等信息息）轉(zhuǎn)交財(cái)務(wù)務(wù)部；Beffore 44th, offfice will send the ssalaryy stanndard signeed by generral maanagerr, whiich inncludees staaff chhanginng, ammount changging, fine, sociial weelfaree of fformall emplloyee and hhousinng funnd, too finaanciall de

47、paartmennt.財(cái)務(wù)部根據(jù)工薪薪支付標(biāo)準(zhǔn)編編制標(biāo)準(zhǔn)格式式的工資表，報(bào)報(bào)總經(jīng)理簽批。Finnancial deparrtmentt willl submmit thhe staandardd salaary shheet tto genneral managger foor appprovall.（4）每月5日日由財(cái)務(wù)部按按工資表通過過銀行代發(fā)的的形式支付工工薪。Eacch 5thh, finnanciaal deppartmeent wiill paay sallary tthrouggh bacck.（二）臨時(shí)時(shí)工資支付流流程同工資支支付流程。 Proceddures of paayi

48、ng tempoorary salarry（三）社會(huì)保險(xiǎn)險(xiǎn)支付流程：Proceddures of paaying sociaal inssurancce（1）由辦公室室將總經(jīng)理審審批后的支付付標(biāo)準(zhǔn)交財(cái)務(wù)務(wù)部進(jìn)行相關(guān)關(guān)的賬務(wù)處理理；offiice shhall ssend tthe exxpensee stanndard approoved bby genneral managger too finaanciall depaartmennt.（2）由財(cái)務(wù)部部辦理社會(huì)保保險(xiǎn)銀行托收收手續(xù)，并將將銀行托收單單據(jù)交辦公室室專人簽字確確認(rèn)，若有差差異應(yīng)查明原原因并按實(shí)際際情況進(jìn)行調(diào)調(diào)整。 Fiinanc

49、iial deepartmment wwill mmanagee the bank colleectionn procceduree of ssociall insuurancee and send the ddocumeents tto offfice ffor siigningg. If errrors aare foound, adjusstmentt shalll be made accorrding to acctual situaation afterr figuuring out tthe reeason.（四）其他他福利費(fèi)支出出由公司辦公公室按審批后后的支付標(biāo)準(zhǔn)準(zhǔn)填寫費(fèi)用用報(bào)銷

50、單經(jīng)部門經(jīng)理理簽字確認(rèn)分管財(cái)務(wù)領(lǐng)領(lǐng)導(dǎo)進(jìn)行財(cái)務(wù)務(wù)復(fù)核報(bào)總經(jīng)理審審批，到財(cái)務(wù)務(wù)部辦理報(bào)銷銷手續(xù)。 FFor paaying otherr welffare, officce fiills tthe appplicaation for rreimbuursemeent inn accoordancce witth appprovedd stanndardsignaature by deepartmment mmanageercheckk by ffinanccial oofficeerapprooval bby genneral managger annd proocess by fiinancii

51、al deepartmment 第五五章 專項(xiàng)項(xiàng)費(fèi)用支出、報(bào)報(bào)銷制度及流流程Chapterr fivee: speecial expennses; systtems aand prroceduures oof appplyingg for reimbbursemment第十四條 專項(xiàng)支出主主要包括工程程費(fèi)用（包括括材料費(fèi)、勞勞務(wù)費(fèi)、設(shè)備備租賃費(fèi)等）及及固定資產(chǎn)購(gòu)購(gòu)置及其他業(yè)業(yè)務(wù)專項(xiàng)費(fèi)用用等。 Articlle fouurteenn: speecial expennses ccompriise prrojectt fee (likee mateerial expennse, llabor cos

52、t, equiipmentt rentt), peermaneent asssets and oother speciial fuunds.第十五條 工程費(fèi)用用和固定資產(chǎn)產(chǎn)購(gòu)置報(bào)銷制制度及流程 articcle fiifteenn: sysstems and pproceddures of appplyinng forr reimmburseement for pprojecct feee and permaanent assetts(一)申請(qǐng)請(qǐng)報(bào)批及權(quán)限限：由經(jīng)辦人人填寫相關(guān)申申請(qǐng)單，工程程費(fèi)用和固定定資產(chǎn)一萬元元以內(nèi)的開支支由項(xiàng)目經(jīng)理理簽批；一萬萬元以上的須須經(jīng)總經(jīng)理簽簽批。申請(qǐng)購(gòu)購(gòu)買工程

53、材料料應(yīng)填寫工工程材料請(qǐng)購(gòu)購(gòu)單， 申申請(qǐng)購(gòu)買固定定資產(chǎn)應(yīng)填寫寫固定資產(chǎn)產(chǎn)請(qǐng)購(gòu)單。Application limits: project fee and permanent assets under 10,000RMB need department managers signature; beyond 10,000RMB need general managers signature.(二) 報(bào)報(bào)銷標(biāo)準(zhǔn)：財(cái)財(cái)務(wù)部依據(jù)批批準(zhǔn)權(quán)限和批批準(zhǔn)的實(shí)際發(fā)發(fā)生金額付款款。 Reimbuursemeent sttandarrd: fiinanciial deepartmment wwill ppay judg

54、inng by the aapprovving llimitss and actuaal cosst.(三) 結(jié)賬報(bào)報(bào)銷pay off aand reeimburrsemennt：（1）工程材料料和固定資產(chǎn)產(chǎn)購(gòu)買時(shí)驗(yàn)收收無誤，經(jīng)辦辦人憑發(fā)票等等資料由保管管人員辦理出出入庫(kù)登記手手續(xù)后；設(shè)備備租賃和勞務(wù)務(wù)費(fèi)用由經(jīng)辦辦人核實(shí)無誤誤后，按規(guī)定定填寫費(fèi)用用報(bào)銷單（經(jīng)經(jīng)辦人在發(fā)票票、收據(jù)背面面簽字），并并附相關(guān)憑據(jù)據(jù)（購(gòu)銷合同同、勞務(wù)合同同、入庫(kù)單單等）。AAfter ccheckiing thhe matteriall and permaanent assetts aree corrrect, sto

55、raage keeeper will make the iinventtory rregisttratioon; eqquipmeent reent annd labbor feee shoould bbe verrifiedd befoore fiillingg the appliicatioon forr reimmburseement(with signaature of thhe ressponsiible ppersonn on tthe baack off the receiipt), and rrelevaant doocumennts(puurchassing ccontraact, sservicce conntractt, warrehousse warrrant)（2）按照批準(zhǔn)準(zhǔn)權(quán)限報(bào)項(xiàng)目目經(jīng)理簽批或或經(jīng)項(xiàng)目經(jīng)理理簽批后報(bào)總總經(jīng)理簽批。Based on the limits of approving reimbursement, apply for department managers signature or general managers signature.（3）財(cái)務(wù)部審審核無誤，根根據(jù)審批后的的報(bào)銷單原則則上以轉(zhuǎn)賬支支票形式付款款。After checkking tthe doocumennts, f