Daily expenses mainly include travel expenses, telephone charges, transportation expenses, office expenses, low-value consumables and spare parts, business entertainment expenses, training fees, information fees, etc. In a budget period, the cumulative expenditure of various expenses shall not exceed the budget in principle.

General provisions on expense reimbursement

(1) The reimburser must obtain the corresponding legal bills (see the invoice management system for relevant regulations), and the back of the invoice has the signature of the agent.

(2) Pay attention to filling in the reimbursement form: fill in the corresponding documents according to the nature of the expenses; Carefully write all contents in strict accordance with the document requirements, and indicate the number of attachments; The amount of words and figures must be exactly the same (no alteration is allowed); Briefly describe the contents or reasons of the expenses.

(three) according to the provisions of the examination and approval procedures for approval.

(3) For reimbursement of more than 5,000 yuan, it is necessary to inform the Finance Department one day in advance to prepare.

The general process of expense reimbursement: the reimbursement person sorts out the expense reimbursement form and fills in the corresponding expense reimbursement form → If the application or warehousing formalities need to be handled, the approved application form or warehousing form should be attached → the department manager reviews and signs it → the finance department reviews it → the general manager reviews it → the cashier reimburses it.

Extended data

Arrangement of reimbursement documents.

Reimbursement accounting should uniformly use the reimbursement form and summary voucher provided by the accounting center. The attached original vouchers are classified in detail according to the source and purpose of funds, and pasted evenly from left to right according to the size of bills;

The summary voucher shall accurately fill in the summary amount (if the reimbursement amount is inconsistent with the invoice amount, the actual amount shall be filled in the summary voucher) and the number of the attached original voucher. What budget indicators should be used in the process of handling the final accounts report and what accounting subjects should be used in the payment application.

Attention should be paid to reimbursement of all kinds of expenses: reimbursement of meeting expenses must be accompanied by meeting notice, meeting budget table and meeting registration form; Reimbursement of reception fees must be accompanied by reception standards and approval forms; ?

The reimbursement of large decoration expenses must be accompanied by relevant approval documents; The purchase of special control items shall be submitted for approval according to the prescribed procedures before unified procurement. If it falls within the scope of government procurement, it shall be handled in accordance with government procurement procedures.

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