外資企業(yè)-財(cái)務(wù)管理制度

外資企業(yè)財(cái)務(wù)管理制度

有限公司財(cái)務(wù)管理制度WeishanHanjiameiDecorationMaterialsCo.,Ltd.FinancialManagementRegulations財(cái)務(wù)管理制度FinancialManagementRegulations第一章總則第一條為了加強(qiáng)公司的財(cái)務(wù)管理和財(cái)務(wù)監(jiān)督工作，愛(ài)護(hù)本公司和投資人各方的利益，依據(jù)國(guó)家有關(guān)外商投資企業(yè)的法律、法規(guī)等，特制定本制度。1.Thissystemisherebyestablishedinthelistofnationallawsandregulationsregardingtoforeigninvestmententerpriseinordertowellmanageandsupervisefinancialaffairsofthiscompanyandprotectinterestsofthecompanyandinvestors.其次條本制度適用于有限公司。2.ThissystemisapplicabletoWeishanHanjiameiDecorationMaterialsCo.,Ltd.第三條公司的財(cái)務(wù)活動(dòng)，遵守中國(guó)的有關(guān)法律、法規(guī)和本規(guī)定，接受?chē)?guó)家財(cái)稅機(jī)關(guān)的檢查和監(jiān)督，并對(duì)董事會(huì)及投資人各方負(fù)責(zé)。3.AllfinancialactivitiesofthiscompanyconformtoChineselaws,regulationsandthissystem,receiveinspectionandsupervisionofstatefinancialandtaxauthorityandareresponsibletoboardofdirectorsandinvestors.第四條公司各部門(mén)和職員辦理財(cái)會(huì)及財(cái)會(huì)相關(guān)事務(wù)，必需遵守本制度。4.Departmentsandemployeesofthiscompanyshallabidebythissystemwheninvolvedinfinancialaffairsorsuchaffairsconcerned.其次章現(xiàn)金管理第五條嚴(yán)格依據(jù)中國(guó)人民銀行規(guī)定的現(xiàn)金管理方法和財(cái)政部關(guān)于企業(yè)單位貨幣資金管理和限制的規(guī)定，辦理有關(guān)現(xiàn)金收支業(yè)務(wù)。5.HandlecashreceiptsandpaymentsstrictlyinaccordancewithCashManagementMethodsformulatedbyChinesePeople’sBankandStipulationsonManagingandControllingCurrencyandCapitalbyfinancialdepartment.第六條辦理現(xiàn)金收支業(yè)務(wù)時(shí)，應(yīng)當(dāng)遵守以下規(guī)定：26.Followingrulesmustbeobservedwhenhandlingcashreceiptsandpayments:1.依據(jù)現(xiàn)金管理規(guī)定，現(xiàn)金應(yīng)限制在核定庫(kù)存限額之內(nèi)。Amountofcashshallnotbebeyondauthorizedstockaccordingtocashmanagementstipulation.2.凡各項(xiàng)業(yè)務(wù)收入的現(xiàn)金必需當(dāng)日交存銀行。Allcashreceiptsshallbedepositedintactinthebankeachday.3.與單位之間的經(jīng)濟(jì)往來(lái)，除零星小額的支付可以運(yùn)用現(xiàn)金外，必需通過(guò)銀行結(jié)算。Alleconomictransactionswithotherunitsshallbesettledamongbanksexceptthatpettycashdisbursementcanbemadebyimprest.4.向銀行存入和支取現(xiàn)金的憑證，必需照實(shí)注明現(xiàn)金來(lái)源和用途。Faithfullyindicatesourceandpurposeofcashineachvoucherofsavinganddrawingmoneyinandfrombank.5.不準(zhǔn)用不符合制度的憑證頂替庫(kù)存現(xiàn)金，即不得\白條抵庫(kù)\。Donotreplacestockcashwithsubstandardvoucher,namely\inCashStock\6.不準(zhǔn)謊報(bào)用途套取現(xiàn)金。Donotdrawcashbyanyfalseexcuse.7.不準(zhǔn)用銀行賬戶代其他單位和個(gè)人存入或支取現(xiàn)金。Donotusetheaccounttosaveordrawcashofotherunitsandindividuals.8.不準(zhǔn)用單位收入的現(xiàn)金以個(gè)人名義存儲(chǔ)，不準(zhǔn)保留帳外公款，不得設(shè)置\小金庫(kù)\。Donotsavecashfromrevenueofthecompanyinbankinthenameofindividuals.Publicmoneynotintheaccountisnotallowedtoretain,noris\9.不準(zhǔn)用收入的現(xiàn)金\坐支\。3Donotuserevenuecashtomeetexpenses.第七條現(xiàn)金的運(yùn)用范圍：7.Eventscoveredbycash:1.支付給職工的工資、獎(jiǎng)金等。Payandpremium.2.支付給職工的市內(nèi)差旅費(fèi)、外地差旅費(fèi)、就餐費(fèi)、職工探親路費(fèi)等。Localtravelingexpense,nonlocaltravelingexpense.tablemoney,travelingexpensesforvisitingfamilyetc.3.支付給臨時(shí)工、外包工的勞務(wù)酬勞或其他服務(wù)費(fèi)用。Recompensetocasuallaborersandcontractorsorotherservice4.按銀行規(guī)定結(jié)算起點(diǎn)1000元以下的零星支出。Pattypaymentbelow1000RMBbystipulationofbank.5.按央行規(guī)定需支付現(xiàn)金的其他支出。Otherpaymentsrequiredtocoverwithcashbystipulationsofcentralbank.第八條凡超過(guò)2000元以上的現(xiàn)金支出，必需提前二天報(bào)財(cái)務(wù)部，以便剛好向銀行預(yù)約提款。8.Paymentsofover2000RMBshallbereportedtofinancialdepartmenttwodaysinadvancesothatthedepartmentcandrawcashfrombankintime.第九條財(cái)務(wù)部應(yīng)建立現(xiàn)金、銀行存款日記賬，依據(jù)業(yè)務(wù)發(fā)生的先后依次逐筆序時(shí)登記。每日終了，應(yīng)依據(jù)登記的\現(xiàn)金日記賬\結(jié)余數(shù)與實(shí)際庫(kù)存數(shù)進(jìn)行核對(duì)，做到帳實(shí)相符。月份終了，\現(xiàn)金日記賬\的余額必需與\現(xiàn)金\總賬科目的余額核對(duì)相符。9.Financialdepartmentshallestablishcashjourneyandjourneyofcashinbankandchronologicallyregistertheevents.Checkbalanceonthe\makeitaccordantwithactualstock,attheendofeachday.Balanceof\Journey\4第三章備用金管理第十條公司對(duì)現(xiàn)金支付常見(jiàn)的部門(mén)和個(gè)人，實(shí)行限額備用金制度；經(jīng)批準(zhǔn)運(yùn)用備用金的，運(yùn)用完畢應(yīng)剛好到財(cái)務(wù)部門(mén)結(jié)賬。10.Limitforreservesisappliedtothosedepartmentsandindividualsusingcashfrequently;theaccountsshallbesettledinfinancialdepartmentpromptlyafterreservefundisused.第十一條借款審批手續(xù)：11.Examiningandapprovingprocedureofborrowingreservefund:1.凡因工作須要借用備用金的，須部門(mén)經(jīng)理或經(jīng)辦人員向財(cái)務(wù)部提出借款申請(qǐng)，經(jīng)財(cái)務(wù)經(jīng)理核準(zhǔn)，并經(jīng)總經(jīng)理審批后辦理借款手續(xù)。Directorsofdepartmentsorpersonsinvolvedshallputforwardloanapplicationifthemoneyisneededforbusiness.Theborrowingshallbecheckedandapprovedbyfinancialmanagerfirstandthenbygeneralmanager.2.經(jīng)核準(zhǔn)借用備用金，必需填制《借款憑證》，并需提前2天到財(cái)務(wù)部門(mén)預(yù)約，以便到銀行提款。ReservefundborrowingrequiresLoanNotetobefilledandnoticetofinancialdepartmenttwodaysinadvancethatthedepartmenthasenoughtimetodrawcashfrombank.3.借款憑證需填明借款用途和合理金額，經(jīng)財(cái)務(wù)經(jīng)理核準(zhǔn)，并經(jīng)總經(jīng)理審批。PurposeandreasonableamountoffundborrowingarerequiredtobewritteninLoanNote,checkedandapprovedbyfinancialmanagerandgeneralmanager.第十二條備用金限額規(guī)定：部門(mén)經(jīng)理最高5000元，一般員工最高2000元；特別狀況需超出限額的，須經(jīng)總經(jīng)理審批。5

算開(kāi)支范圍內(nèi)的項(xiàng)目，財(cái)務(wù)部審核，經(jīng)副總經(jīng)理、總經(jīng)理審批。臨時(shí)支配外開(kāi)支，各部門(mén)提交報(bào)告，先報(bào)財(cái)務(wù)負(fù)責(zé)人審核，后報(bào)副總經(jīng)理、總經(jīng)理審批，重大事項(xiàng)報(bào)董事長(zhǎng)或經(jīng)董事會(huì)審批。Financialdepartmentshallarrangefundaccordingtothebudgettoensureallexpensesaremet.Approveditemsinthelistofexpensebudgetshallbecheckedbyfinancialdepartmentandapprovedbydeputygeneralmanagerandgeneralmanager.Astoitemsofexpensesbeyondbudget,eachdepartmentshallsubmitareporttopersoninchargeoffinancefirstforcheck,thentodeputygeneralmanagerandgeneralmanagerforapprovalandtochairmanofboardorboardofdirectorsforfurtherapprovalifmajoreventsareconcerned.第三十四條審批人員和權(quán)限34.Personinchargeofcheckingandapprovingandlimitsofauthority財(cái)務(wù)開(kāi)支總經(jīng)理負(fù)責(zé)，財(cái)務(wù)負(fù)責(zé)人在總經(jīng)理授權(quán)下負(fù)責(zé)組織財(cái)務(wù)開(kāi)支審批核準(zhǔn)及其日常管理工作，副總經(jīng)理在總經(jīng)理的授權(quán)下審批各相關(guān)部門(mén)額度內(nèi)費(fèi)用開(kāi)支。重大財(cái)務(wù)開(kāi)支事項(xiàng)需經(jīng)董事會(huì)或董事會(huì)授權(quán)批準(zhǔn)。Generalmanagerisresponsibleforapprovingexpenses,personinchargeoffinance,authorizedbygeneralmanager,isresponsibleforauthorizedbygeneralmanager,isresponsibleforapprovingexpenseswithinration.Majorexpenserequiresapprovalofboardofdirectorsorapprovalauthorizedbyboardofdirectors.第三十五條審批內(nèi)容及額度35.Expensesandtherationforapproval公司的日常費(fèi)用開(kāi)支無(wú)論額度大小均有各部門(mén)經(jīng)理提出后，送交財(cái)務(wù)負(fù)責(zé)人審查核定，財(cái)務(wù)負(fù)責(zé)人簽署看法后，報(bào)副總經(jīng)理、總經(jīng)理審批。重大財(cái)務(wù)開(kāi)支事項(xiàng)如對(duì)外投資、固定資產(chǎn)購(gòu)置、巨額日常開(kāi)支等，總經(jīng)理報(bào)董事長(zhǎng)或經(jīng)董事會(huì)審批。Runningexpenseswhethersubstantiveorsmallareputforwardbydirectorofeachdepartmentanddeliveredtofinancialdirectorforcheckandratificationbeforetheyarereportedtodeputygeneralmanagerandgeneralmanagerforcheckandapproval.Majoreventssuchasexternalinvestment,purchaseoffixedassetsandsubstantiverunningexpensesshallbereportedbygeneralmanagertochairmanofboardorboardofdirectorsforcheckandapproval.第三十六條審批程序36.CheckandApprovalProcedures111.各部門(mén)職員經(jīng)辦的開(kāi)支項(xiàng)目，經(jīng)部門(mén)經(jīng)理確認(rèn)，后報(bào)財(cái)務(wù)負(fù)責(zé)人核準(zhǔn)，審簽后再報(bào)副總經(jīng)理、總經(jīng)理審批。Itemsofexpensehandledbystaffofeachdepartmentshallbeconfirmedbydirectorofthedepartmentfirst,thenreportedtodirector,theyshallbesubmittedtodeputygeneralmanagerandgeneralmanagerforcheckandapproval.2.各部門(mén)經(jīng)理經(jīng)辦的開(kāi)支項(xiàng)目，干脆報(bào)財(cái)務(wù)負(fù)責(zé)人核準(zhǔn)簽認(rèn)，按審批權(quán)限再報(bào)副總經(jīng)理、總經(jīng)理審批。Expenseshandledbydirectorofeachdepartmentshallbedirectlyreportedtofinancialdirectorforcheckandsignaturefirstandthentodeputygeneralmanagerandgeneralmanagerforapproval.3.副總經(jīng)理及高級(jí)管理人員經(jīng)辦的開(kāi)支事項(xiàng)，按審批權(quán)限，先報(bào)財(cái)務(wù)負(fù)責(zé)人審核簽認(rèn)，審簽后再報(bào)總經(jīng)理審批。Expenseitemshandledbygeneralmannerandsenioradministrativestaffshallbereportedtofinancialdirectorfirstandthentogeneralmanagerforcheckandapproval.4.總經(jīng)理經(jīng)辦的開(kāi)支事項(xiàng)，經(jīng)財(cái)務(wù)負(fù)責(zé)人、副總經(jīng)理審核簽認(rèn)，再報(bào)董事長(zhǎng)或董事會(huì)授權(quán)董事審批。Expenseitemshandledbygeneralmanagershallbecheckedandapprovedbyfinancialdirectoranddeputygeneralmanagerfirstandthenbychairmanofboardorexecutivedirectorauthorizedbyboardofdirectors.5.董事會(huì)、股東大會(huì)開(kāi)支事項(xiàng)，董事會(huì)秘書(shū)或辦公室提出并初審，審簽后送財(cái)務(wù)負(fù)責(zé)人審核簽認(rèn)，審簽后再報(bào)副總經(jīng)理、總經(jīng)理審批，重大開(kāi)支或特別事項(xiàng)開(kāi)支需報(bào)董事長(zhǎng)審批的，總經(jīng)理呈報(bào)董事長(zhǎng)審批。Expensesofboardofdirectorsandgeneralmeetingofshareholdersshallbeputforwardandfirstcheckedbysecretaryoftheboardorofficeoftheboard,thencheckedandsignedbyfinancialdirectorandfinallyreportedtogeneralmanagerforcheckandapproval.Substantiveexpenseorexpenseforextraordinaryitemsrequiresreportbygeneralmanagertochairmanofboardforcheckandapproval.126.監(jiān)事會(huì)開(kāi)支事項(xiàng)，監(jiān)事長(zhǎng)或辦公室提交并進(jìn)行初審和審簽，財(cái)務(wù)負(fù)責(zé)人審核簽認(rèn)后報(bào)總經(jīng)理審批。Expenseofsupervisorycommitteeshallbecheckedandsignedbydirectorofcommitteefirstandthenbyfinancialdirectorandgeneralmanagersuccessively.第三十七條一般付款程序37.Generalproceduresofpayment公司全部款項(xiàng)支付，均需各部門(mén)提前提出付款支配，報(bào)財(cái)務(wù)部做好資金支配，并在付款時(shí)填寫(xiě)《付款審批單》或《費(fèi)用報(bào)銷(xiāo)單》，按審批程序簽批后，財(cái)務(wù)部付款。FinancialdepartmentshallarrangefundaccordingtopaymentplanmadebyeachdepartmentinadvanceandmeetpaymentsafterfillinginPaymentCheckandApprovalNote(paidbytransferringaccounts)orExpenseReimbursementNote(paidbycash)andgoingthroughapprovalprocedures.第三十八條嚴(yán)格執(zhí)行及例外事項(xiàng)38.Strictexecutionandexceptionalitems各部門(mén)各單位的報(bào)銷(xiāo)人，必需嚴(yán)格按本規(guī)定執(zhí)行，不得越級(jí)、越權(quán)報(bào)銷(xiāo)，不得違反財(cái)務(wù)開(kāi)支審批程序。因特別狀況應(yīng)急報(bào)銷(xiāo)開(kāi)支的，或因分管領(lǐng)導(dǎo)不在而必需開(kāi)支的，開(kāi)支后應(yīng)馬上補(bǔ)辦審批手續(xù)。Personsofanydepartmentsubmittinganexpenseaccountshalladheretothisstipulation.Anyapplicationforreimbursementbypassingtheimmediateleadershiporexceedingtheauthorityornotaccordantwiththecheckandapprovalprocedureisnotallowed.Checkandapprovalprocedureshallbehandledafterthereimbursementprovidedthereimbursementisurgentunderspecialconditionsorimmediatesuperiorisnotin.第三十九條財(cái)務(wù)監(jiān)督39.Supervisionoffinancialaffairs財(cái)務(wù)負(fù)責(zé)人及財(cái)務(wù)經(jīng)辦人員有權(quán)對(duì)不合理開(kāi)支提出質(zhì)詢和制止。13Financialdirectororfinancialstaffinvolvedintheproceduresimplementationareentitledtoraiseinquiryonunreasonableexpenseandsuspendthepayment.第四十條簽訂合同及財(cái)務(wù)參與40.Participatingincontractsigning批量選購(gòu) 或重要項(xiàng)目須按《經(jīng)濟(jì)合同法》要求簽訂合同，財(cái)務(wù)必需參與合同的簽訂工作。FinancialdepartmentshallparticipateincontractsigningofbatchpurchaseormajoritemsaccordingtoEconomicContractLaw.公司簽訂的全部合同，須報(bào)送財(cái)務(wù)一份作為付款依據(jù)，并財(cái)務(wù)部負(fù)責(zé)貼花、存檔。Financialdepartmentshallhaveoneoriginalofallcontractsaspaymentproofandisresponsibleforstickingstampandfiling.第四十一條合法開(kāi)支及違規(guī)責(zé)任41.Legalexpensesandliability各項(xiàng)開(kāi)支必需嚴(yán)格遵守財(cái)經(jīng)法紀(jì)，遵守財(cái)務(wù)開(kāi)支規(guī)定；凡是違反規(guī)定報(bào)銷(xiāo)的，應(yīng)按經(jīng)辦、審核、審簽、審批權(quán)限分別擔(dān)當(dāng)有關(guān)責(zé)任。Lawsanddisciplineoffinanceandeconomicsandstipulationsoffinancialaffairsshallbeobserved;Personsinvolvedinactsofreimbursementviolatingthestipulationshallassumerelativeresponsibilityaccordingtothelimitforauthorityofhandling,checking,signingandapproving.第四十二條報(bào)賬要求42.Requirementsforreimbursement付款單據(jù)齊全、內(nèi)容真實(shí)、用途明確、計(jì)算精確、時(shí)間清晰、粘貼整齊、堅(jiān)固，嚴(yán)禁白條報(bào)賬。對(duì)不按要求報(bào)賬的，財(cái)務(wù)部有權(quán)拒絕受理。Completepaymentvouchers,truecontent,explicitpurpose,correctcalculation,certaintime,neatandfirmpaste.Isnotqualifiedforrenderinganaccount.Financialdepartmentisjustifiedtorefusetheapplicationforreimbursementiftheprocedureisnothandledproperly.第四十三條工程項(xiàng)目的付款程序1443.Procedureofengineeringpayment1.公司全部工程項(xiàng)目，必需填寫(xiě)呈批件報(bào)總經(jīng)理批準(zhǔn)立項(xiàng)。Allengineeringprojectstobecarriedoutshallbereportedandapprovedbygeneralmanager.2.呈批件中必需具體說(shuō)明工程項(xiàng)目的實(shí)施目的、地點(diǎn)、具體方案、施工方及項(xiàng)目造價(jià)。Thereshallbepurpose,site,detailedscheme,partyinchargeofconstructionandcostinapplicationreport.3.總經(jīng)理批準(zhǔn)的呈批件必需抄送財(cái)務(wù)負(fù)責(zé)人。報(bào)批部門(mén)依據(jù)總經(jīng)理批準(zhǔn)的呈批件與施工方簽訂合同。合同一式四份，雙方—各執(zhí)兩份。其中一份給財(cái)務(wù)部備案，另一份交辦公室保管備案。Copyofapplicationapprovedbygeneralmanagershallbemadeforfinancialdirector.Applicationdepartmentsignscontractwithpartyinchargeofconstructionaccordingtothereportapprovedbygeneralmanager.Thereshallbefourcopiesofcontractwitheachpartyholdingtworespectively.Onecopyistofinancialdepartmentforfilingandtheothertoofficeforfiling.4.財(cái)務(wù)部門(mén)依據(jù)合同約定及工程實(shí)際進(jìn)度支配付款。Financialdepartmentwillarrangepaymentaccordingtocontractandactualprogress.5.工程竣工后，設(shè)備部門(mén)對(duì)工程質(zhì)量進(jìn)行竣工驗(yàn)收，并填寫(xiě)工程驗(yàn)收單，閱歷收合格的工程項(xiàng)目，財(cái)務(wù)部憑工程驗(yàn)收單、發(fā)票及《付款審批單》，支付工程余款。Afterprojectiscompleted,equipmentdepartmentisresponsibleforcheckingtheengineeringbeforeacceptanceandfillinginreceipt.Iftheengineeringisuptostandard,financialdepartmentwilltheremainingsumbasedonengineeringreceipt,invoiceandpaymentapprovalnote.第四十四條固定資產(chǎn)的付款程序44.Procedureoffixedassetspayment15

1.公司有關(guān)部門(mén)如需添置固定資產(chǎn)，必需填寫(xiě)呈批件報(bào)總經(jīng)理批準(zhǔn)。呈批件中必需具體說(shuō)明該固定資產(chǎn)用途、性能、價(jià)格。Purchaseofanyfixedassetrequiresapprovalbygeneralmanageronapplicationreport.Thereshallbedetailedspecificationoffunction,performanceandpriceoftheproductinapplicationreport.2.總經(jīng)理批準(zhǔn)的呈批件必需抄送財(cái)務(wù)負(fù)責(zé)人，同時(shí)抄送設(shè)備部門(mén)。申請(qǐng)部門(mén)依據(jù)總經(jīng)理批準(zhǔn)的呈批件到設(shè)備部門(mén)填寫(xiě)設(shè)備添置更新申請(qǐng)單，大型設(shè)備需進(jìn)行設(shè)備選型論證，再與供貨方簽訂購(gòu)銷(xiāo)合同。合同一式四份，雙方各執(zhí)兩份。其中一份給財(cái)務(wù)負(fù)責(zé)人，另一份交辦公室保管。Acopyoftheapplicationreportapprovedbygeneralmanagershallbemadeforfinancialdirectorandequipmentdepartmentaswell.Thentheapplicationdepartmentshallgotoequipmentdepartmenttofillinequipmentpurchaseandrenewalapplicationnoteaccordingtotheapplicationreportapprovedbygeneralmanager.Astothoselargeequipments,demonstrationshallbemadebeforethepurchasecontractissigned.Therearefourcopiesofthecontractwitheachpartyholdingtwo.Onecopyisforfinancialdirectorandtheotherisintheofficeforfiling.3.固定資產(chǎn)到貨后，設(shè)備及有關(guān)部門(mén)驗(yàn)收并填寫(xiě)驗(yàn)收單，驗(yàn)收合格后，設(shè)備部門(mén)對(duì)該固定資產(chǎn)進(jìn)行編號(hào)，并將固定資產(chǎn)標(biāo)簽貼在上面。并將固定資產(chǎn)驗(yàn)收合格單和發(fā)票一起交財(cái)務(wù)部門(mén)，財(cái)務(wù)部門(mén)憑《付款審批單》付款。Equipmentdepartmentandrelativedepartmentshallchecktheproductondeliveryandfillinreceiptifitisuptothestandard.Equipmentdepartmentshallthennumbertheasset,labelitwith\asset\andhandthereceiptwithinvoicetofinancialdepartmentforpaymentbyPaymentCheckandApprovalNote.第四十五條原輔料選購(gòu) 的付款程序45.Procedureofrawandsubsidiarymaterialspayment1.倉(cāng)庫(kù)依據(jù)庫(kù)存狀況及最低庫(kù)存量的要求，發(fā)覺(jué)庫(kù)存不足，向主管領(lǐng)導(dǎo)提出申請(qǐng)，并填寫(xiě)申購(gòu)單。PersoninstorehouseshallputforwardapplicationtothedirectorandfillinPurchaseOrderifstockstherearelessthantheminimum16requirement.2.經(jīng)過(guò)主管領(lǐng)導(dǎo)簽字的申購(gòu)單交選購(gòu) 部門(mén)選購(gòu) ；并復(fù)印一份交財(cái)務(wù)部門(mén)。PurchasedepartmentisresponsibleforthepurchaseaccordingtoPurchaseOrdersignedbythedirector;onecopyofthenoteshallbedeliveredtofinancialdepartment.3.原輔料到貨后，放在倉(cāng)庫(kù)的待檢區(qū)域，公司QC人員對(duì)釆購(gòu)的原輔料進(jìn)行檢查。Putthepurchasedrawandsubsidiarymaterialsintheareatobeinspectedinthestorehouse.QCstaffisresponsibleforcheckingtherawandsubsidiarymaterials.4.倉(cāng)庫(kù)管理人員依據(jù)QC人員的檢驗(yàn)單和合格證，辦理入庫(kù)手續(xù)。選購(gòu) 部門(mén)憑入庫(kù)單和發(fā)票及《付款審批單》到財(cái)務(wù)部門(mén)辦理付款手續(xù)。StorehousepersonnelshallhandletheprocedureforputtinginstorageaccordingtoinspectionnoteandqualitycertificateissuedbyQCstaff.Purchasedepartmentshallhandlepaymentprocedureinfinancialdepartmentbystoragenote,invoice(Purchasecontractshallbeattachedifitissigned)aidPaymentCheckandApprovalNoteaswell.第四十六條辦公用品的付款程序46.Procedureofofficeappliancepayment1.辦公用品依據(jù)庫(kù)存狀況及最低庫(kù)存量的要求，發(fā)覺(jué)庫(kù)存不足，向主管領(lǐng)導(dǎo)提出申請(qǐng)，并填寫(xiě)申購(gòu)單。OfficestaffshallputforwardapplicationtothedirectorandfillinPurchaseOrderifstockstherearelessthantheminimumrequirement.2.經(jīng)過(guò)主管領(lǐng)導(dǎo)簽字的申購(gòu)單交選購(gòu) 部門(mén)選購(gòu) ；并復(fù)印一份交財(cái)務(wù)部門(mén)。PurchasedepartmentisresponsibleforthepurchaseaccordingtoPurchaseOrdersignedbythedirector;onecopyofthenoteshallbedeliveredtofinancialdepartment.173.辦公用品到貨后，辦公室開(kāi)具入庫(kù)單，辦理入庫(kù)驗(yàn)收手續(xù)。Officepersonnelshallissuestoragenoteofthepurchasedapplianceandhandleproceduresforcheckbeforeacceptance.4.釆購(gòu)人員憑入庫(kù)單和購(gòu)貨發(fā)票，到財(cái)務(wù)部門(mén)辦理付款手續(xù)。Purchasershallhandlepaymentprocedureinfinancialdepartmentbystoragenoteandpurchaseinvoice.第四十七條財(cái)務(wù)開(kāi)支審批流程圖47.Flowchartofcheckingandapprovingfinancialexpenses18注：銀行付款—《付款審批單》Remark:paymentbybank—PaymentCheckandApprovalNote現(xiàn)金報(bào)銷(xiāo)―《費(fèi)用報(bào)銷(xiāo)單》、《差旅費(fèi)報(bào)銷(xiāo)單》CashReimbursement—ReimbursementNoteforExpenses,ReimbursementNoteforTravelingExpenses借款―《借款單》Loan—LoanNote第七章存貨管理第四十八條本制度所指存貨為五大類(lèi)，包括：48.Thissystemisapplicabletofivecategoriesofinventories,including:1.材料類(lèi)，包括各種原材料、協(xié)助材料及燃料等；Materials,includingrawmaterials,subsidiarymaterialsandfuesofallkinds;2.低值易耗品，包括生產(chǎn)用低值易耗品、非生產(chǎn)用低值易耗品；Consumablesusedforproductionorfornon-production;3.包裝物；Packingmaterial