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ID:8841614
大小:62.00 KB
页数:4页
时间:2018-04-09
《备用金制度 the petty cash system》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、备用金制度ThePettyCashSystem1适用范围Applicable本制度适用于公司内部各种涉及备用金业务的管理。Thissystemisapplicabletoavarietyofinternalmanagementofpettycashinbusiness.2控制目标ControlObjectives2.1确保所有的备用金付款都在预算内,保证资金使用的计划性,提高资金使用效率。Ensurethatallpettycashpaymentsinthebudgetandtheplanneduseoffundstoimprovecapitalefficiency.2.2确保所有的备用金都
2、在个人限额内,并及时清账,以正确记录费用,控制坏帐风险。Ensurethatallpettycashinpersonwithinthelimits,andtimelycloseout,inordertoproperlyrecord,controlbaddebtrisk.2.3确保所有的备用金都得到准确和完整的记录。Ensurethatallpettycashareaccurateandcompleterecords.3备用金PettyCash3.1备用金分定额备用金、临时备用金两种。PettyCashincludingImprestandTemporarypettycash3.2定额备用金是
3、指因支出频繁等原因而预留固定数额的款项作为灵活使用,具有时间长、比较固定的特点。Imprestisthatafixedamountisreceivedduetofrequentlypaid.Thebasiccharacteristicofanimprestislongtime,relativelyfixed.3.3临时备用金是指因临时性的需要而借支的现金,具有一次性、时间较短的特点。PettyCashisatemporaryneedforborrowingcash,withaone-time,shorttimefeatures.4备用金申请审批、归还手续PettyCashApprovalan
4、dReturnProcedure4.1借支Borrowing借款人填写《备用金申请单》申请——部门主管或经理审核——总经理批准,财务经理(财务总监)审批——CEO批准——执行董事(超过限额或规定范围外)批准——出纳审核付款Borrowersfilloutthe“PettyCashApplicationForm”——reviewedandconfirmedbythedepartmentmanager——approvedbytheGeneralManagerandFinanceManager——CEOapproval——ExecutiveDirector(abovethelimitoroutsi
5、dethebudget)approval--cashiercheckandpay4.2归还Return借款人归还现款或以报销费用抵冲或工资奖金中内扣——出纳收款,出具还款收据联。注:出纳收到还款后,必须在《备用金申请单》上加盖收讫章;出纳和借款人都必须在备用金还款财务联和还款收据联上签字。BorrowersreturncashtotheCompanyorreimbursementordeductedfromsalariesandbounces——Cashiergivethe“firstcopy”(receiptcopy)toBorrowers.Remark:Afterreceiptofpay
6、ment,thecashiermuststamp“receivedchapter”onthe“PettyCashApplicationForm”;bothCashierandBorrowershouldsignonthefirstcopy(receiptcopy)andthesecondcopy(certificateofpayment).5定额备用金Imprest5.1定额备用金使用者者、用途和金额限制Imprestapplicants,useandamountlimitation申请者Applicants用途Use限制金额AmountLimitation备注Remarks行政办公室Adm
7、inistrativeOffice办公用品采购OfficeSupply元RMB(请根据实际情况添加)5.2定额备用金申请程序ImprestApplicationProcedure(1)申请者填写申请表;ApplicantsfillouttheApplicationForm;(2)部门主管就其申请备用金事由的真实性、必要性进行初审;TheDepartmentManagercheckstheauthenticit
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