Under normal circumstances, the cashier is not obliged to issue a receipt for the business traveler, because the business traveler’s reimbursement document is the best receipt, which can legally prove that the business traveler has repaid all the loans (part of which has been Invoices for expenses incurred and partial return of cash, unless your reimbursement form does not indicate the amount of pre-borrowed money, the amount of expenses incurred, or the amount of cash returned). At this time, in order to protect their own interests, the business traveler is best to have the cashier sign the reimbursement form. After confirming receipt of cash, make a copy of the reimbursement form and keep it.

Of course, from the cashier's point of view, if the business traveler insists that you give a receipt, you can directly write "According to the reimbursement form No. XXX, I received XXX today to return more cash in advance." RMB 500 (RMB five hundred yuan). Signed on XXXX, XX, month XX." Remember, be sure to also state the amount in capital letters.

As for IOUs, there are no clear regulations in accounting or taxation that must use a fixed format or copy, as long as the company has a unified format (internal control system). Because it only proves that the borrower's loan has been approved by the authorized person and the borrower has received the borrowed cash, the cashier should record the accounts accordingly.

When lending money:

Debit: Other receivables - XXX 2000

Loan: Cash 2000

When reimbursing: < /p>

Debit: cash 500

Debit: related expense account - travel expenses 1,500

Credit: other receivables - XXX 2000

(Sales Personnel are recorded as operating expenses, and the new standard is changed to sales expenses; management personnel are recorded as administrative expenses; workshop personnel are recorded as manufacturing expenses)