外企财务制度范本(中英文)

1、AdvancesandExpensesClaims借款和费用报销CashAdvancePolicyandProcedure借款政策与程序Policy政策ItisthecompanypolicythattheagreedpolicyandproceduremustbecompliedwithwhengettingcashadvancefromFinanceDepartment.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Toachieveeffectivecostcontrol实现有效成本控制Procedures程序APPLICATIONOFADVANCES申请借

2、款ApplicationforCashAdvance/TravelApprovalmustbepreparedbytheapplicantfortheadvanceoftraveling,theapplicantshouldfillintherelevantitems,suchasitineraryandtravelpurpose,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。AdvanceamountshouldbeapprovedbytheHeadofDepartment,thensubmittoFinanceControllerandGMfora

3、pprovaldirectly.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。SETTLEMENTOFADVANCES借款结算ExpensesClaimReportneedstobepreparedbytheclaimantaftereverytrip报销人应在每次出差后填写报销明细单。AllTaxInvoicesmustbepastedneatlyandattachtotheExpensesClaimReportaccordingly所有发票应整齐粘贴，并附在报销明细单后面。FinanceDepartmentwillcheckthecontentsoftheclaimrepo

4、rtandapprovalofexpensesmustbeobtainedfromtheGM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。Everyexpenseclaimistobesettledtheexistingoutstandingadvance.每次结算只能针对已经发生的借款。Nofurtheramounttobeadvancedtothesameperson,ifthereisanoutstandingadvanceamountNOTsettled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AMOUNTOFADVANCES借款金额Theamount

5、ofadvanceshouldnotoverflowonemonthsalaryofborrower.Forpersonwhohavepettycashonhand,thenthepettycashshouldnotoverflow2monthsoftheirsalary.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。TravelExpensesPolicyandProcedure出差费用政策与程序Policy政策ItisthecompanypolicythatallemployeesmustadheretotheTravelExp

6、ensesPolicyandProcedurewhenoncompanyrelatedbusinesstrip.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Tosetstandardfortravelexpensesandtoachieveeffectivecostcontrol制定出差费用标准并获得有效的成本控制。Procedures程序Priortoanytravel,anemployeemustprepareaCashAdvance/TravelApprovalandhaveitapprovedbyFinanceControllerandGM.An

7、ycashadvancesrequiredfortravelmustberequested1workingdayspriortotravelinordertofacilitatetheFinanceDepartmenttimetopreparefunds.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。Application申请Ifsuchtripistobetraveledbyair,theHR/AdminDepartmentisresponsibletopurchasetheairticket若交通工具是飞机，则由人事后勤部安排购买机票。Expen

8、sesRecords花费记录Claimanthastofollowthecompanypolicytosettletheexpenses.报销人应根据公司政策报销费用。Alltaxinvoicesrelatedtothetripmustbepastedproperlybytheclaimantforsubmission与出差相关的发票应整齐粘贴好。FinanceDept.willcheckthecontentsofthereportandensurethesupportingmatchwiththeclaimedamountandthenpreparethecash财务部应核对报销明细表内容，

9、确保票据与金额相符后准备现金。AnExpensesClaimshallbesubmittedwithin3workingdaysofreturnfromthetrip.报销明细单应该在出差归来三个工作日内提交。SettlementofExpenseClaim出差费用结算Theexpensesamountmustbesetoffagainsttheadvanceamountimmediatelyaftereverytrip.每次出差归来后应及时核销费用，归还借款。FinanceDepartmentisresponsibleforupdatingthetravelingexpensesrecord

10、s财务部负责及时更新出差花费记录。BeforeexpensesreimbursementshouldsignedbyFinanceControllerandGM.费用报销前须经财务经理与总经理签字Entertainment宴请EntertainmentisarrangedONLYwhenthereisaneed只有在必要时才可安排宴请SalesrelativeentertainmentapprovedbyVGM,OthersapprovedbyGM.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。Travelexpensesstandard差旅费标准Employeesshouldmake

11、everyefforttominimizetravelexpenseswhereverpossible.Mealallowanceisforemployeeontravel(one-daytripisnotinclude)thedistributionis20%forbreakfast,40%forlunch,40%fordinner,butifentertainmentisarrangedduringthetime,alltherelevantmealallowancewillbecancelled,thepaymentisbasedontheactualexpenseswithoffici

12、alinvoiceunderthelimitation.Thetravelguidelinesforthecompanyaredescribedbelow: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Municipality400-800350-700300300

13、200200省会provincialcapital300-700250-600200200150150市县City200-600200-500150150120120其他Others80餐费/Meal直辖市Municipality10010080807070市县City808060606060其他Others50电话费Communicationfees每月PerMonth40040020030010050300交通补助Trans.Allowance有车WithVehicle2000无车WithoutVehicle1500午餐/Lunch每出勤日PerattendanceDay131313131

14、313OfficeSuppliesPurchasingPolicyandProcedure办公用品采购政策与程序PolicyItisthecompanypolicythatallofficesuppliespurchasingmustfollowtheproperprocedure.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Toachieveeffectivecostcontrol为了达到有效的成本控制Procedures程序Nobodyisallowedtopurchaseanyofficesupplywithoutpriorapproval.未获批准前，任何人不得

15、擅自购买办公用品。PurchaseOrderneedstobefilledoutbeforeanypurchasing.在购买办公用品前需要填写请购单。ForitemwithaunitpriceofRMB2000ormore,threequotationsaretobeobtainedforcomparisonpurposes.价值2000元以上的物品，需获取三个报价以便比较。DepartmentHeadssignatureisneededbeforethePurchaseOrderissubmitted.申购单上必须有部门经理的签字。AfterGMapproval,thePurchaseOrderwillbecirculatedtoHR&AdminDepartmentfortheirfurtherproceduresandc