First of all, according to the content and seal of the bill for review.
1. Whether the invoice content is consistent with the invoice type.
2. Whether the seal stamped on the invoice is consistent with the type of bill. The revised Invoice Management Measures was implemented in February, 201110, and it is clear that the invoice seal can only be stamped with the special invoice seal.
3. Whether the field and function of the bill are consistent with the seal stamped on the bill.
4. Whether the bill customer name is consistent with the name of the reimbursement unit.
5. From the bill printing date and the actual invoicing date, check whether it is an expired and invalid bill. The date of invoice printing can be found in the 6th and 7th digits of the invoice code in the upper right corner of the invoice.
6. Whether the sequence of the same bill number and the filling date of the bill are reasonable.
7. Whether the words and figures of the bill are consistent.
8. Whether the handwriting, pen body, fine strokes and indentation in the invoice are abnormal.
9. Whether the filling position of the invoice is displaced. The so-called shift means that the words or numbers on the bill are misplaced after the second copy.
10. Whether the reimbursement document is a receipt. White receipts refer to training fee receipts, government fee receipts, etc. , instead of invoices or fund bills for tax evasion or kangaroo? Small vault? Obviously, it cannot be reimbursed.
Two, from the list attached to the reimbursement form and related examination and approval procedures for review.
1. View the list attached to the reimbursement invoice. The reimbursement bill for conference expenses must indicate the accommodation fee, meal fee, site use fee and other contents separately, and attach the original certificate issued by the hotel. The reimbursement of automobile maintenance expenses shall indicate the repair unit, license plate number, maintenance spare parts, maintenance working hours, etc.
2. Audit of capital expenditure reimbursement forms.
3. Review the signatures, signing opinions and reasons of relevant personnel of reimbursement documents. First of all, it is necessary to identify whether the signature of the leader is consistent with the signature of the seal card, and it is not possible to just sign without signing opinions; When the actual amount is inconsistent with the face value, the leader shall sign and indicate the actual amount; Secondly, check whether the signatures of managers, inspectors and financial contacts are complete; Finally, check whether the reimbursement documents indicate the reasons.
Third, identify the authenticity of the invoice from the anti-counterfeiting performance of the reimbursement invoice itself.
1. Identify the authenticity of invoices with the help of purple light.
2. According to the production of the bill itself, identify whether it belongs to the official special bill of the state. False invoices are irradiated by light without anti-counterfeiting marks or the anti-counterfeiting marks are vague.
3. Identify bills according to their printing characteristics.
4. Check according to the invoice code and number. There are two lines of figures in the upper right corner of the new ordinary invoice, the upper line is the invoice code and the lower line is the invoice number. The invoice code is represented by 12 digits, and the 1 digit code represents the organization code of the invoice; Codes 2 to 5 are unified codes representing administrative regions, and the unified codes of national administrative regions shall prevail.
The financial and accounting personnel of an enterprise can appraise invoices according to the above aspects, so as to review their legality and ensure that the interests of the enterprise are not harmed. Friendly reminder: if the enterprise does not have a perfect financial institution or professional financial personnel to deal with such things.
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