Legal analysis: First signed by the accountant, and then submitted to the cashier for review. Requirements for filling in reimbursement expenses:

1. In principle, the person in charge of expenses should go to the Finance Department to handle the reimbursement procedures within 5 working days after the expense is incurred. In special circumstances, this may be done separately;

< p>2. Cut the corners of the original document, face up (in the same direction as the reimbursement document) and paste it on the left side of the reverse side of the reimbursement form;

3. Fill it in truthfully with a blue or black pen or signature pen Various contents of the reimbursement form, such as: reimbursement time, reimbursement person, expense summary, number of documents, etc.

4. For procurement operating expenses, you must go to the warehouse with a valid "Purchase Requisition" (or Procurement Plan) and invoice to go through the procedures for item inspection and storage, and attach the warehouse receipt and direct withdrawal order. at the back of the reimbursement document.

5. For non-purchase administrative, office or other expenses, fill in the reimbursement documents directly.

6. Outbound training fees should be reimbursed according to the "Training Agreement".

Legal basis: "Accounting Law of the People's Republic of China and the State" Article 14 Accounting vouchers include original vouchers and accounting vouchers. To handle the economic business matters listed in Article 10 of this Law, original vouchers must be filled in or obtained and submitted to the accounting agency in a timely manner. Accounting institutions and accountants must review original vouchers in accordance with the provisions of the unified national accounting system. They have the right to reject original vouchers that are untrue or illegal and report them to the person in charge of the unit; any records that are inaccurate or incomplete will be rejected. The original vouchers shall be returned and required to be corrected and supplemented in accordance with the provisions of the unified national accounting system. All contents recorded in the original voucher shall not be altered; if the original voucher contains errors, it shall be reissued or corrected by the issuing unit, and the correction shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, it shall be reissued by the issuing unit and corrections shall not be made on the original voucher. Accounting vouchers shall be prepared based on the audited original vouchers and relevant materials.