互牌费用管理政策及报销流程-v2

1、互牌（）新材料科技THE EXPENSES POLICY费用管理政策V1.0 V1.02015 年 05 月 01 日01May 2015版本号Ver日期 DateVerControl版本控制Owner of文件管理CEO互牌（:）新材料科技首席执行官AuthorisationThis本文件已获has been authorised by:CEO首席执行官Date:日期Acknowledged by each department head(签字人)Reviewed by:审核人Ver版本Date sent发出日期Comments意见Ver Number版本Date ied / reviewe

2、d/修改日期Effective Date生效日期Amendment description / review details修改内容1.0May 20152015 年 5 月New新文件NameDepartment部门Signature签名Date签署日期Table of Contents目录1. SCOPE 总则52. INITIATING A TRANION 发起交易63. APPROVAL TO INCUR TRANION 交易事前.84. PROCUREMENT 采购115. INVOICING 开具.146. PAYMENT AND REIMBURSEMENT 付款与报销167. P

3、AYMENTS VIA CREDIT CARDS 使用进行付款228. COMMON EXPENSE TYPES 常见费用类型22APPENDIX 1: DEPARTMENT AND HEADS35附件 1：部门及.351.SCOPE总则1.1This policy covers all expenses incurred by individuals for business pures on behalf ofManul material Co., ernal control. It is. and is in line with the Companys regulations and

4、requirements ofended to provide guiding principles as well as prescriptiverequirements for certain expense types and in some instanlinks to morecomprehensive policies. More stringent policies can be set at business head level andexceptions can be approved by CEO on a case by case basis, subject to t

5、he appropriate level of delegation.本政策涵盖了互牌（）新材料科技所有个人因公务目的而发生的费用，且符合公司控制的规章和要求。本政策旨在提供针对具体费用类型的指导原则及基本规定，同时在某些情况下则需结合参照其它政策的详细内容。业务部门可制定更为严格的政策，特例应由董事长根据其范围个别。1.2This policy covers all aspects of the expense life cycle as d如下图所示，本政策覆盖了整个费用管理周期的各个方面：ctedhe diagram below.Initiate / Pre-approval to in

6、cur expenditure 发起交易/事前批准Payment / Reimbursement & Approval to pay 对外付款/报销支付的批准Approval to Incurion 同意交易的发生TranInvoicing开具Procurement采购1.3Consistent with the Delegation approvals.of Authority,the expense life cycle covers 2 types of与制度一致，费用管理周期包括以下 2 个层次的：Approval to commit theanisation to incur an

7、expense; and费用发生的；及，Approval to release funds or authorisation to pay for a previously committed expense款项支付的The “Department Head” referred in the policy, could be the following three types of1.4department heads under different circumstan:本政策所称的“部门”，在不同情况下可能指代以下三类：Direct department head, who is thet

8、 the staff report to(Appendix 1);直接部门（附件 1），即员工的本部门汇报对象；Head of responsible department, who is the relevant department headt would bearthe joresponsibility based on the nature of the expense item where a joapproval is appd(Refer to 3.9);相关部门3.8 章节)；，即根据费用的性质需要联合时的其它相关部门(具体参见Department head of chargi

9、ng, who is the head ofa departmentt will bear theexpenditure, and usually be the third and head of responsible department.othern the direct department head支付成本部门相关部门，即负责承担费用的部门的，一般为除了直接部门和外的第部门的；2. INITIATING A TRANION 发起交易2.1There are three general types of tranionst ananisation can incur (refer to

10、section 8 for common expense type additional information). These are:参见本政策第 8 章）：公构发生的交易一般可概括为以下三类（常见费用类型Salary related this can include items such as meal money, overtime and allowan.薪酬相关费用包括用餐费、加班费和补贴Business related this can include items incurred to conduct business such as entertaent and travel

11、.业务相关费用包括为开展业务而发生的业务招待和差旅费用General Office related this can include items incurred to support the running of our offiand includes itemch asephones, newsprs, rental costs andsionery.公用相关费用包括为办公场所运营而产生的费用以及其他例如、报纸、和办公用品的费用等2.2Not every employee can initiate all forms of these tran may require pre-appro

12、val before you can initiate discus purchase of a good or service.ions. s wiany instanyouvendor concerning the并非每个员工都发起以上所有类型的交易。在很多情况下，员工需要事前获得批准，然后再与供应商开始其商品或服务。2.3The Companys expense policy requires pre-approval from CEO for all tran to be over RMB 3,000 (A$500).ions likely根据费用管理政策，所有预估超过3000 元的交

13、易都需获得 CEO 面事前批准。2.4It is importantt you establish whether you have the authority to initiate a tranionprior to vendor discuss to avoidal liability for certain items. If you have anydoubt please consult your manager or Finance prior to initiating a tranion.在与供应商洽谈前，员工必须清楚自己是否发起交易，以避免由个人承担相关责任。如有不明确之处

14、，请在发起交易之前直属经理或者财务部。2.5All staff is prohibited from initiating the following tranions.所有员工发起以下交易：Prohibited types of tranions的交易类型Any tranion for illegal pures任何出于目的进行的交易As a represenive of Manual material you are expected to act in a profesal manner consistent with the expecions of the broader commu

15、nity. This meanst you will not be using Manual material funds to purchase goods or serviwhich may be viewed as inappropriate.The following summarises the key responsibilities in relation to initiating a tran下表总结了发起交易环节的主要责任：ion.Role 职位Key responsibilities for initiating a tranion发起交易的主要责任Employee员工C

16、heck whether the proed tranion requires pre-approval due to its nature or value.根据交易性质或交易额确认是否需要事前批准；Any tranion over RMB 3,000 requires pre-approval.所有超过3000 元的交易都需要事前批准；Check whether the tranion is specifically prohibited by Manual material.Prohibited types of tranions的交易类型作为互牌（ ）新材料科技 的一员，员工应当 符合

17、公众期许的职业素养。这意味着员工不得使用互牌（ ）新材料科技 的 可能会被视为“不适当”的商品或服务。In relation to business travel the following is prohibited:不予支付的商务差旅相关费用：Late evening meals while on business trip; 差旅中的夜宵；Laundry servifor trips lessn 5 days;5 天内差旅的洗衣费；The use of Hocars without pre-approval of the Administration department;行政部门事前批

18、准而使用的酒店轿车服务；Luggage 酒店行李服务；Traveling Insurance in exs of the Companys coverage 所有超过公司保障范围的旅行保险项目；In-room pay-per-view movies.酒店房间的电视；Costs for massages, bath-houses, gymnasium andal sporting activities.所有、公共浴室、房和个人运动项目的费用；Clothing and toiletries 衣物及个人卫生用品；and camera fi带及胶卷；Airline or hocancellation

19、or no-show charges which are incurred to modateal schedule.所有因私人理由更改行程而发生的航班或旅馆取消的罚款；Loss or Theft of Luggage, Clothing, Money,al Fund/ Property or Tickets 遗失或失窃的行李、衣物、现金、个人/或票证；Airline club and car rental club membership fees.航空公司和租车俱乐部会员费；-business related or un-approved sionery,t cards, newsprs,

20、books and othublications.所有和公务无关的或批准的文具、明信片、报纸、书刊及其它物；al Credit card fees 个人费用；Bcharges not for work 非因公发生的手续费；al Gifts 私人；Entertaent unrelated to business 所有和公务无关的和招待活动；Fines and penalties for violation of laws and regulations. Fines for Traffic & Parking Violations 所有产生的罚款；交通或停车违章的罚金。3.APPROVAL TO

21、 INCUR TRANION 交易事前3.1 This section covers the approval pros in relation to committing theanisation to incurtranion. In some cases this will highlight the need for pre-approval.Approvals inrelation to payments are covered in section 6.本章对交易发生的进行介绍，在某些情况下将强调事前批准的重要性。对于款项支付的将在第 6 章中叙述。3.2 Irrespective

22、 of the type of expenditure, the following disciplines of authorisation and controlare to be exercised in all instan:无论是哪种类型的费用支出，均应严格遵守以下与控制的相关规定：Monitoring and control of all expenditure items is the responsibility of management.监督并管理所有费用项目是管理层的责任Wheresible expenditure should be approved in advanc

23、e. Expenditure in exs ofRMB 3,000 (A$500) must be approved in advance in line with the companys policy.费用支出应尽可能取得事前批准。超过前批准。3000 元的费用支出必须在发起交易前获得事All claims must be appropriay authorised and scrutinised, both as to amount and pure and must be approved by someone othern and senior in classification t

24、o theincurring or benefiting from the expense.所有申请必须就其金额和目的取得适当批准并经仔细审阅；费用人不得是费用的实际发生人或受益人，且职位须高于费用的实际发生人或受益人。Allal expenses need to be authorized by the department heads. Thealexpenses of the department heads are to be authorized by their respective line managers.所有个人费用支出都须经由部门批准。部门的个人费用支出须由其直线经理批准

25、。All approvals must be in line with theerning DA.所有都必须符合相关制度的规定。Role 职位Key responsibilities for initiating a tranion发起交易的主要责任检查交易是否属于互牌（）新材料科技的交易类型；Consult the DA to determine appropriate approvals and limits.参考制度来确认相应的和权限；Check whether another department will need to pros the tranioyour behalf.确认是否

26、需要其他部门协助代为发起交易；If you are planning to initiate the traniobehalf of another department then gahe approval of the head oft department and your department head.如系协助其他部门代为发起某一交易，应先取得对方部门及本部门部门的批准。Department head部门The department head has thereview responsibility of the proed expenditure.部门是审阅费用发生的第一责任人Ha

27、ve knowledge of the actual cost of his/her subordinate staff.部门应当知晓交易的实际费用成本3.3Department Heads are required to understand the expense items withheir budget. Any out of budget expenditure requires the written pre-approval of the CEO.任何超出的费用支出都须取得首席执行官事前批准。3.4Where an employee has incurred or benefit

28、ed from the expense they are forbidden fromassigning the expense initiation/prosing/claim to a subordinate and therefore approvetheir own expense items.This includes having aal assistant incur expensesoutside the scope of their employment to allow the manager, who will benefit from the expense, appr

29、ove the expense.费用的实际发生人或受益人不得要求其下属代为发起交易或申请付款，因而得以变相本人的费用。这种情况包括要求私人助理发生其职责允许范围外的支出，从而让其经理，即费用支出的实际受益人，得以批准该项费用支出。Where a contract with a prospective vendor is being used, this contract needs to be reviewed by the Legal department and the Finance department and other related departments (e.g. Compl

30、iance, HR) prior to signing and agreement with the vendor.在与供应商签署合同前，应将该合同提交法务部、财务部和其他相关部门（如人力资源部）审核。3.53.6For the expensesthe limit and scope prescribed by this policy, department headand CEOs approval are required.超出本政策规定的限额和范围的费用支出须得到首席执行官的批准。The following summarises the key responsibilities in r

31、elation to approving a tranion.下表总结了交易事前环节的主要责任。Role 职位Key responsibilities for approving a tranion交易事前的主要责任Department head 部门负责人It is the department heads responsibility to monitor and control expenses for your department, whether initiated by a subordinate or via another employee of Manual materia

32、l.部门有责任监督并管理所在部门的费用开支情况，无论交易是由本部门下属发起还是由其他员工代为发起。The CEO should be aware whether the expense they are being asked to approve is within his/her budget with support from Finance.在财务部协助下首席执行管需明确待的费用开支是否在之内。The department head should be familiar with the DA and know what authority limits they operate wi

33、thin.部门需熟悉制度的内容，并知晓自身权限范围。The department head should review and physically sign all relevantation including any vendor contract prior to submitting for payment.部门应在申请付款前审阅并签署包括合同在内的所有相关文件。By providing approval you are attestingt all information has been checked by yourself and correct.通过代表部门对该项交易已充分

34、审阅并确认无误。Do not request a subordinate to initiate or pros a tranion on your behalf when you are the benefiry of the tranion.部门若为费用的实际发生人或受益人，不得要求其下属代为3.7The initiation and approval of expenditure is a critical responsibilityanual materialcontrol framework.pliance with this policy and the DA could hav

35、e severeconsequenas outlinedhe Employee Handbook. Depending on the severity of thebreach this could range from a warning to termination of employment.费用开支的发起与是内控框架中的重要环节。正如在员工手册的，本政策及制度的规定可能引致严重的；根据的严重程度，可能受到从警告到解除雇佣关系不等的惩处。The following table lists common items where a jo Department head of respons

36、ible department is required.3.8written approval from the下表列出了需要相关部门联合的一般事项。费用种类Types of Expenses负责部门Responsible DepartmentStausiness travel, including air tickets,modation, car rental商务差旅相关的机票、酒店、汽车租赁费用等Company car rental公司轿车租用Offiionery办公用品Newspr/magazine报纸/杂志Pring of business cards, company collat

37、eral, i.e. letter heads and envelopes印刷名片、公司配套印刷品，包括印有公司抬头的信纸和信封Staff team activities (i.e. annual dinner, not including team building of each individual teams)员工团队活动（包括公司年会，不包括的团队建设活动）Purchase of-IT fixed assets and low-value consumables采购非IT 类的固定资产和低值易耗品-Booking, purchase and authorization are cen

38、tralized at the Administration Department行政部负责预定、采购和批准Staff remuneration, performance and subsidy as well as IIT related matters员工薪酬、绩效、补贴和个人所得税相关Matters related to employment contract such as Visa, staff rent,-Management and authorization are centralized at the HR Department人力资源部管理和批准Role 职位Key res

39、ponsibilities for approving a tranion交易事前的主要责任发起交易或申请付款。4. PROCUREMENT 采购4.1Once the employee has determined the appropriate approvals, they are ready to procure the good or service from the vendor.员工向供应商采购商品或服务前应取得适当的。4.2All purchases of IT fixed assets need approval from CEO before procurement.The

40、purchase of procurement.-IT fixed assets need approval from the Administration Department before所有 IT 类固定资产都需在采购前获得首席执行官的批准。非 IT 类固定资产则需在采购前获得行政部的批准。4.3In instanwhere you need to negotiate directly with a vendor you should, wheresible, have a written contract betn Manual material and the vendor. Thi

41、s protectsManual materialshould there be any future dispute with the vendor in relation to quality,pricing ort purchase support.As mentioned in paragraph 3.5 all contracts require费用种类Types of Expenses负责部门Responsible Departmentetc.雇佣合同约定的相关事宜，如签证、员工房租等Education expense of staor obtaining diploma, deg

42、ree or profesal qualification.员工获取学历、学位或专业资格考试的教育费用Profesal HR fees人事专业费用Profesal Membership fees专业会员费-Require approval of the HR Department and CEO in addition to the department head.部门、人力资源部和首席执行官联合Purchase of IT-related fixed assets and low-value consumables.采购IT 类的固定资产和低值易耗品-Management and autho

43、rization are centralized at the IT Department. IT 部管理或Sol networking fees, training fees and profesal service fees.交际应酬费、培训费、专业服务费-Require prior approval from department head需报部门事前批准Publicity fees and advertisement业务宣传费/费-Management and authorization are centralized at the Marketing Department.市场部管理

44、或Legal cost法律事务费用-Management and authorization are centralized at the Legal Department法务部管理和批准Corporate tax related公司税相关费用-Management and authorization are centralized at the Finance Department财务部管理和批准Legal, Finance and other relevant departments (e.g. Compliance and HR) sign off prior to execution.

45、与供应商的协商内容应当尽可能到合同条款；一旦将来与供应商就质量、定价或售的权益。如 3.5 节中所提后服务等有所争议，此举将保障互牌（）新材料科技到的，所有的合同都需要在最终签署前得到法务部、财务部以及其他相关部门（例如合规部和人力资源部）的签字批准。4.4If the value of the proed tranion is greatern RMB 2,000 you are required toprovide the written contract with the vendor as the supportings of payment.2000 元，员工须提供与供应商签订的合同

46、作为付款的支持性文若交易金额大于件。4.5Where Manual material has preferredr arrangement, employees are obliged touses these若互牌（商。rs.）新材料科技已有首选供应商安排，员工必须优先使用这些首选供应4.6When the tranion value exceeds the thresholds in paragraph 4.11 then you arerequired to obtain written quotes in order to allow assessment of the proedtr

47、anion.entionally split the contract and paymentto avoiding the appropriate approvalis prohibited.若交易金额超过了 4.4 节中列示的限额，则员工须取得报价用于交易评估。员工不得以分割合同或分割付款的方式逃避权限。4.7It is important to note when assessing the value of a tran ion you should consider the total amount committed for the duration of the contract

48、 including one-time payments, support payments and ma enance payments.必须注意，评估交易的价值时员工应考虑包括合同存续期间需支付的全部金额。费用、支持性费用以及费用在内的4.8The following thresholds will guide you in determining how many written quotes you shouldobtao support the purchasing deci.下表按交易限额列示了在确认前员工应当取得的报价的数量。4.9In line with the company

49、s policy, Manual material is committed to conduct all contracting and purchasing in an ethical and transparent manner supported by the Manual materials Code of Conduct.Tranion Value 交易金额Number of written quotes报价的份数Tranions greatern RMB2,000 but lessn RMB 10,000金额超过2,000 元但不高于10,000 元的交易Obtain a min

50、imum of 1 written quote取得至少 1 份报价Tranions greatern RMB10,000 but lessn RMB 60,000金额超过10,000 元但不高于60,000 元的交易Obtain a minimum of 2 written quotes取得至少 2 份报价，根据员工制度“DA”取得相应批准Tranions greatern RMB 60,000金额超过60,000 元的交易Obtain a minimum of 3 written quotes and written approval from CEO.取得至少 3 份报价并获得首席执行官的

51、批准与公司政策一致，互牌（）新材料科技所签署的合同和进行的采购必须符合员工行为准则中规定的道德和信息透明标准。4.10Employees must also comply with the Gifts & Enterta offer or accept cash, loans or payments from our inappropriateive rise to an actual or perceivedent Policy. Employees must not rs. These could be viewed as of erest.员工必须遵守公司礼品与业务招待政策。员工不得向供

52、应商提供、亦不得从供应商处取得现金、。或钱款等利得。此类做法或被认定为行为不当，亦可能引致实际或潜在的利益4.11Manual material has a zero tolerance approach to bribery of any form. Any instanwhere an employee is offered or asked for a payment whi should be immediay reported to the CEO.ay be considered a bribe互牌（）新材料科技对的贿赂行为持态度。若有任何可能被认定为是贿赂的支付或索取款项的行为，

53、应立即向首席执行官汇报。4.12You are expected to take full responsibility for understanding this policy and proceduresregarding the execution of contracts, acquisition of goods and serviandrrelationships and to adhere to minimum requirements when enteringo businessrelationships with externalrs.员工应当充分理解本政策及相关流程的要

54、求，并在签署合同、商品和服务以及供应商关系等环节基本要求。执行；此外在与外部供应商建立业务关系时亦须遵守本政策和相关流程的4.13Employees are required to disclose alls oferest. The obligations in this policyapply to you at all times during your employment with Manual material including when youare on leave, wheth breakaid or unpaid, or on other absenfrom work s

55、uch as a career员工必须披露所有的利益事项。在受雇于互牌（）新材料科技的整个期间，员工都须遵守本政策中规定的义务，此期间包括有薪或无薪休假、以及包含事业间歇期在内的暂停工作时期。The following summarises the key responsibilities in relation to procurement.下表总结了采购环节的主要责任。Role职位Key responsibilities for procuring a good or service采购商品或服务的主要责任Employee员工If the tran ion is greater n RMB

56、 2,000 then you will need to provide a written contract with the vendor to finance department.若交易金额超过 2000 元，则需向财务部提供与供应商签订的 合同。Have Compliance, Legal & Finance departments review any written contract.所有合同均须交由法务部和财务部审核。Check whether you need to obtaie or more written quote(s) and whether it needs CE

57、O approval.确认是否需要取得至少 1 份报价，并确认是否需要得到相应授权或者首席执行官的批准。Check whether we have any preferredr arrangements t can be used.确认公司是否有首选供应商可供使用。Department1. It is the department heads responsibility to be aware of the5.INVOICING 开具5.1In order to facili appropriatee payment and to provide proof of the tran s ar

58、e received.ion it is importantt应当取得符合要求的作为交易和付款的支持性文件。5.2Finance will be unable to pay a vendor unless an appropriateippd. Failure ion.to provide an appropriate对于未能提供符合要求could lead toal liability for a tran的供应商，财务部将无法向供应商支付款项。未能提供符合要求的可能导致相关责任人承担个人经济损失。5.3Failure to supply an appropriate material. T

59、his could include the penalties for incorrect record kecould have taxation consequenfor Manual-deductibility of expenses and potentially fines andng.未能提供符合要求的还可能对互牌（）新材料科技产生税务影响，包括无法抵扣相关费用支出，以及由于不当费用列支导致罚金和罚款支出，财务部将不予向供应商支付款项。5.4In order to satisfy the requirements of the Chitax authorities the orig

60、inalshould include at a minimum the following information: the full Chiname of the payercompany, the date, commodity name, unit price,ty and sum and be sealed with thespelchop of the drawer.务机关的要求，取得的为满足中必须至少包括以下信息：付款公司的中文全称、开票日期、商品名称、单价、数量和总金额，并需加盖开票方的章。5.5The ie oftitle (i.e. name of payer) is par