You need an accounting management system for income, expenditure, and cost management. Some of them are not suitable and you should comprehensively change them yourself:

Cost management system

1 Scope

This standard stipulates the cost control of engineering projects, procurement cost management, cost budgeting for individual departments, and travel expense reimbursement management.

This standard applies to the behavioral management of all personnel engaged in financial activities of the company.

2 Normative reference documents

The provisions in the following documents become provisions of this standard through reference in this standard. For dated reference documents, all subsequent amendments (excluding corrigenda) or revisions do not apply to this standard. However, parties to an agreement based on this standard are encouraged to study whether the latest versions of these documents can be used. . For undated referenced documents, the latest edition applies to this standard.

"Company Law of the People's Republic of China"

3 Responsibilities

The Finance Department is the functional department of cost management and is mainly responsible for cost management.

4 Definition

4.1 Expenses refer to the outflow of economic benefits incurred by an enterprise for daily activities such as selling goods and providing services;

4.2 Costs are Refers to the various expenses incurred by an enterprise to produce products and provide services.

4.3 The boundaries of period expenses and costs should be reasonably divided. Period expenses should be directly included in the current profit and loss; costs should be included in the cost of products produced and services provided.

Enterprises should transfer the cost of products sold or services provided in the current period to expenses in the current period.

4.4 Development costs include production costs (development costs) and manufacturing expenses (development overhead costs).

4.4.1 Production costs (development costs) include land use rights acquisition fees, preliminary engineering fees, construction and installation engineering fees, infrastructure construction fees, and public facilities construction fees.

4.4.2 Manufacturing expenses (development indirect expenses) refer to the expenses incurred by the enterprise's direct organization and management of development projects, including wages, bonuses, depreciation expenses, repair expenses, office expenses, water and electricity expenses, and labor protection Fees, amortization of swing housing, etc.

4.5 Period expenses include operating expenses (sales expenses), administrative expenses and financial expenses.

4.5.1 Operating expenses (sales expenses) refer to various expenses incurred by an enterprise in the process of selling products or providing services, as well as various expenses incurred by a dedicated sales agency. Including transportation fees, loading and unloading fees, packaging fees, insurance fees, maintenance fees, exhibition fees, travel expenses, advertising fees, agency sales fees, sales service fees that should be borne by the enterprise, as well as the personnel wages, bonuses, and welfare fees of the dedicated sales agency , depreciation, repairs, material consumption and other expenses, including modification and repair expenses, nursing expenses, heating expenses, etc. before the product is developed and sold.

4.5.2 Management expenses refer to various expenses incurred by the enterprise administrative department to manage and organize business activities, including company funds, labor union funds, employee education funds, labor insurance premiums, unemployment insurance premiums, Board of Directors fees, consulting fees, audit fees, litigation fees, sewage fees, greening fees, taxes, land use fees, land loss compensation fees, technology transfer fees, technology development fees, amortization of intangible assets, amortization of start-up costs, business entertainment expenses , losses from bad debts, losses from inventory losses, damage and scrapping (loss of inventory profits), and other administrative expenses.

4.6 Financial expenses refer to various expenses incurred by an enterprise to raise funds, including net interest expenses, net exchange losses, foreign exchange adjustment fees, financial institution fees, and enterprise financing that should be regarded as period expenses. Other financial expenses incurred.

4.7 Period expenses are directly charged to the current profit and loss.

5 Cost control of engineering projects

5.1 Participate in the feasibility study of the project and determine target income and goals based on the company's strategic goals, profit plans, sales forecasts, cost forecasts and other information Profit and target cost serve as the basis for project planning and design.

5.2 Strictly review all project expenditures, handle business in accordance with the budget and contract, and do not pay for matters that do not comply with the budget and contract, and the reasons must be identified.

5.3 The funds for each project within the budget must be initially reviewed by the financial staff, reviewed and signed by the financial manager before being submitted to the deputy general manager in charge of finance for approval. No payment will be made without approval.

5.4 Funds for extra-budgetary projects must be strictly subject to the approval procedures. The responsible department shall submit a written application and must be double-signed by the deputy general manager in charge of finance and the general manager of the company before payment can be made. The financial department will not pay for expenditure items that do not comply with the approval procedures.

5.5 The advance payment for the project shall not exceed 30% of the total project price

5.6 The final payment for the project shall not be less than 5% of the total project price

5.7 Not The final payment for the project shall not be paid before the final settlement of the project or the settlement of the subcontracted project is completed.

5.8 Regularly analyze project expenditures, contract completion status, and provide actual project cost information.

5.9 Carry out detailed and classified accounting of cost expenditures, timely grasp the occurrence amount and balance status of each cost item, and conduct cost item analysis. Establish auxiliary accounts according to cost accounting objects in order to accurately calculate the cost of each product.

5.10 The relevant departments of the head office are responsible for cooperating with the relevant departments of the company to complete the final accounting work and correctly calculate the costs of various completed products.

6 Management of procurement costs of materials and equipment

6.1 Strictly conduct procurement in accordance with the procurement management system, and conduct bidding for the procurement of equipment and bulk materials.

6.2 The procurement department shall prepare the procurement plan and budget, submit it to the Budget and Contract Department for review and approval after going through the prescribed procedures, and submit it to the Finance Department for filing to supervise the execution of the contract.

6.3 The Finance Department has the right to participate in the negotiation and review of important contracts, make suggestions on prices, delivery methods, payment terms, payment methods, payment time, etc., and cooperate with relevant department managers to facilitate future supervision. ．

6.4 The purchased materials and equipment must arrive and be inspected correctly before payment procedures can be processed with valid original documents such as contracts, inspection reports, warehousing orders, and shipping documents.

6.5 Payment of purchase funds within the budget: Before payment, the material procurement department shall submit a payment application, accompanied by valid original documents such as the contract and acceptance report. It shall be initially reviewed by the financial staff, reviewed and signed by the financial manager, and the financial manager shall Payment can only be made after approval by the deputy general manager.

6.6 For purchases that exceed the budget, approval procedures must be completed. The Materials and Equipment Department shall submit a written application, and payment may only be made after it is signed by the vice president in charge of finance and the general manager of the company. No payment shall be made without the approval of company leaders.

7 The company implements budget management of administrative expenses, financial expenses, and operating expenses

7.1 The administrative expenses are collected according to expense items, and detailed accounting is carried out according to the department where the expenses occur, so as to facilitate Assess the implementation of the cost budget of each department.

7.1.1 Management of office supplies

1) Office supplies refer to non-production items that are not accounted for as low-value consumables, have a low unit value, and have a service life of less than one year. Use items.

2) Office supplies shall be managed by dedicated personnel assigned by the Administration Department. The item manager of the Administration Department is responsible for the planning, purchase, and distribution of office supplies.

7.1.2 Distribution of office supplies:

1) When company employees apply for office supplies, they must indicate the type and quantity, and obtain approval from the company's general manager or relevant authorized leader.

2) New employees who join the company can be given the following office supplies at one time: a signature pen, a notebook, three folders, a stapler, correction fluid, a pen holder, staples, and paper clips , one box each of pins. The above supplies are not included in the employee's claim amount.

3) Non-personal office supplies, such as printing paper, ink cartridges, etc., are the responsibility of the Administration Department.

4) Non-personal office supplies from other departments must be collected by the department head.

5) The item manager must carefully fill in the office supplies outbound registration form, register by department, and report to the Finance Department to assess the office supplies expenses of each department. And it will be distributed strictly in accordance with the prescribed quota.

7.1.3 Procurement of office supplies:

1) The item manager is responsible for the purchase of office supplies. When purchasing, he must compare the prices of at least three suppliers. Suppliers must be signed and confirmed by the manager of the administrative department and approved by the deputy general manager. After the purchase of office supplies is completed, the office supplies storage registration form must be filled out.

2) The Administrative Management Department conducts an inspection of office supplies every six months. The inspection includes whether the entry registration form and the exit registration form are consistent, whether the purchase price of office supplies is reasonable, and whether the distribution of office supplies complies with regulations. wait.

3) The cost of purchasing office supplies shall be applied for by the item manager, reviewed by the manager of the administrative management department, and approved by the deputy general manager in charge of finance.

7.2 Management Measures for Expense Reimbursement

7.2.1 Approval Authority for Expenses

1) Branch factory expenses (except the factory director) shall be approved by the factory director.

2) Expenses incurred by departments directly under the company must be signed by the person in charge of the department and approved by the company leaders.

3) Infrastructure expenditures shall be approved by company leaders.

4) Expenses incurred by leading cadres above the factory director shall be reviewed and approved by the general manager.

7.2.2 Approval and reimbursement regulations for several types of expenses

7.2.2.1 Travel expenses (all business travel expenses, except sales business trips, are reimbursed in real terms), and the business trip subsidy standards are as follows:

1) Travel outside the province is 10 yuan per day in general areas and 20 yuan per day in special economic zones. If you take a train or ship (only hard seats on a train or a third-class ship) for more than 20 hours, a subsidy will be calculated based on 40% of the face value of the train or ship ticket.

2) Business trips within the province (Jiaxing and beyond) are RMB 10 per day; business trips within the county (areas outside the city, including Xia Shi Town) are RMB 5 per day, and business trips within the city and Shendang are RMB 4 per day. .

3) Subsidy for participating in training classes: short-term training (within 3 months), 4 yuan per day outside the province, 3 yuan per day within the province, 2 yuan per day within the city, and 1.5 yuan per day within the county.

7.2.2.2 Regulations on reimbursement of travel expenses for business trips

1) Transportation expenses are divided into two parts: the collective burden and the salesperson’s personal burden. The distinction between the two parts is based on the transportation expenses incurred by the collective for business trips. Fees are charged according to the standard, and those within the standard are reimbursed with a valid ticket; the portion exceeding the standard is included in the salesperson's personal business expense account. The standards for collective transportation expenses for business trips are as follows:

a. Haiyan and Haining will not be reimbursed;

b. Jiaxing urban area and counties are 20 yuan/time;

c. 60 yuan/time for this province, Shanghai, Wuxi, and Suzhou;

d. 160 yuan/time for other Jiangsu regions, Jiangxi, and Anhui except Suzhou;

e. Shandong, Henan, Hebei, Hunan, Hubei and Fujian 420 yuan/time;

f. Northeast, northwest, southwest and south China 750 yuan/time.

The above standards include en-route subsidies and transportation expenses between places during the business trip.

2) Business trip allowances are always included in the salesperson’s personal business expenses, calculated at 20 yuan per person per day.

3) Accommodation fees are included in the personal business expenses of the salesperson, and the reimbursement is controlled according to the accommodation fee standards. If it is within the standard range, it will be reimbursed with a valid accommodation invoice; the valid accommodation invoice amount exceeds the standard range. , will be reimbursed according to the standard, and any excess will not be reimbursed. The accommodation fee standards are as follows:

a. 50 yuan/day in general areas;

b. 70 yuan/day in Shenzhen, Guangzhou, Zhuhai and other places.

4) Taxi tickets and air tickets of general salesmen are not allowed to be reimbursed. If the air tickets have been designated and approved by the branch leaders in advance, they must be approved by the company leaders only after the branches sign and agree to the reimbursement opinion. Personal business expense accounts.

7.2.3 Entertainment expenses, gift expenses, and business expenses (rebates)

1) Entertainment expenses and gift expenses incurred outside the company must be approved by the company leaders if the single amount is 5,000 yuan. .

2) Those who entertain external customers for meals must always be arranged to dine in the company's small restaurant. If there are special circumstances and the handling staff requests that they need to entertain meals outside the company, they must ask the company leader for instructions and report the situation in advance, and handle " "Application Form for Dining Out". After approval, the meal will be entertained and reimbursed with this form together with the dining invoice.

3) The meal expenses incurred by the salesperson to entertain the driver while on the way to deliver the goods, as well as the meal expenses incurred by the company’s personnel while on the business trip, shall not be reimbursed.

4) Business fees (rebates) paid directly in cash must be reported to the direct factory-level supervisor in advance. Generally, small amounts can be signed and approved by the branch director, and then approved by the company leader. Reimbursement will be made after the approval stamp is stamped; for business expenses (rebates) amounting to more than 5,000 yuan, the business expense payment form must be filled in by the handling personnel and signed by the director of the branch factory, and then submitted to the company leadership for approval.

7.2.4 Telecom charges

1) The factory director’s mobile phone and residential phone charges will be reimbursed according to the actual charges.

2) Reimbursement of communication expenses for intermediate-level and other personnel shall be handled by the head office after the factory director has approved the reimbursement amount.

7.3 Financial processing discipline for expense reimbursement procedures

7.3.1 Expenses in the company’s internal small restaurant should be settled once a month. The cashiers of each branch factory must go through the transfer payment procedures in a timely manner when reimbursing the accounts, and classify the business expenses. If the direct personnel of the refund office cannot distinguish the categories, they will explain the situation before deciding how to handle the expenses.

7.3.2 Expenses incurred outside the home (general entertainment expenses, transportation expenses, various administrative expenses consumed in stores near the company, etc.) shall be advanced and settled by the person in charge on the spot, and then returned to the company. Company reimbursement. If the reimbursement procedures are completed one month after the time when the expense was incurred, it will no longer be accepted; if a person from an external unit that handles consumer business collects the payment from the company on its behalf, it will no longer be accepted. The fees that are not accepted will be borne by the company's handling personnel personally.

7.3.3 The factory director shall record the expenses incurred by the cadres themselves (including entertainment expenses, travel expenses, etc.) separately in the accounts, and it is strictly forbidden to confuse them with the business handled by the subordinates of the unit. If several departments intentionally transfer personal expenses to a salesperson or other personnel for reimbursement and entry into the account, a fine of twice the amount of the transferred expenses will be imposed.

7.3.4 When reimbursing externally paid business fees (rebates), a "rebate review form" must be attached. If the payment for the sales contract involved has not been settled, it shall not be reimbursed and entered into the account.

7.4 About travel expenses

7.4.1 All accommodation expenses that are listed as personal business expenses of the salesperson must be registered with the accounting department after being approved by the supervisor. A settlement seal will be stamped, and the accommodation fee voucher with incomplete procedures will be reimbursed and recorded in the account.

7.4.2 The travel expense reimbursement form must not be accompanied by receipts for entertainment expenses (such as meals, entertainment expenses, beverage expenses, etc.). Travel expense reimbursement forms that violate this provision shall not be reimbursed and entered into the account.

7.4.3 The content filled in the travel expense reimbursement form is consistent with the attached original documents in terms of the start and end time of the business trip, the location of the business trip, the reason for the business trip, the total cost, the number of attached documents, etc. The original documents can The travel expense reimbursement form shall truly reflect the content of the travel expense. If any document is inconsistent with the content, the travel expense reimbursement form shall not be reimbursed and recorded in the account.

7.4.4 Travel expenses shall be reimbursed and recorded within one month after each business trip. The interval for reimbursement of travel expenses for those who frequently travel short distances shall be more than 7 days. Any reimbursement beyond this specified time will not be included in the account.

7.4.5 There is a time limit for expense reimbursement. If the cashier does not have cash to pay when reimbursing, the cashier will issue a cash IOU to the reimbursement staff and the expense voucher will be recorded in the account in a timely manner; for orders with frequent business and large amounts, Or individuals can make transfers or cash accounts to ensure that the expenses reflected during the accounting period are true and accurate.

7.4.6 When reimbursing office expenses, workshop expenses, labor expenses and other expenses without fixed personnel, the reimbursement personnel must clarify the attribution of the expenses to the cashier for the purpose of accounting business processing It can be recorded separately between personal expenses and unit collective expenses.

7.4.7 All original accounting vouchers must have the following six aspects:

①Fill in the name of the unit; ②Date (fill in date and business occurrence date); ③ Name of the accepting unit; ④ Signature of the person in charge; ⑤ Business content; ⑥ Quantity, unit price, and amount of the business.

7.5 No reimbursement will be allowed for any alterations made to the original voucher.

7.6 If the content of the original invoice needs to be adjusted due to returns, price reduction due to quality reasons, or other reasons, it must be reviewed and approved by the Finance Department or reported to the General Manager for approval. The branch cashier is not allowed to fill it out on his own.

7.7 If an expense reimbursement is determined after review by the general manager that it cannot be entered into the account, and it is indeed paid without legitimate reasons, in addition to instructing the reimburser to return all the fraudulently claimed expenses, a penalty equal to the amount of the fraudulently claimed expenses will be imposed. The fine will be 70% borne by the reimburser and 30% by the signing leader. Other issues involved will be dealt with separately.

Cashier management system

1 Scope

This standard specifies invoice reimbursement management, inventory cash management, political quality and business skills, blank invoice management, etc.

This standard applies to the control and management of financial activities personnel of companies and branches that need to follow the standards.

2 Normative reference documents

The provisions in the following documents become provisions of this standard through reference in this standard. For dated reference documents, all subsequent amendments (excluding corrigenda) or revisions do not apply to this standard. However, parties to an agreement based on this standard are encouraged to study whether the latest versions of these documents can be used. . For undated referenced documents, the latest edition applies to this standard.

"Company Law of the People's Republic of China"

3 Responsibilities

The Finance Department is the functional department of cashier management and is mainly responsible for the management of cashiers .

4 Management System

The cashiers of the company's affiliated enterprises are under the leadership of the company's financial department and must obey the company's rules and regulations. During specific operations, they must comply with the following:

4.1 Invoice reimbursement management

4.1.1 Obtaining invoices must be standardized, and the approval procedures must comply with regulations; online declaration must be implemented to obtain loans

4.1.2 Fund settlement methods are adopted in principle Transfer method.

4.1.3 Invoice reimbursement time limit must be recorded within one month unless there are special circumstances. If it is more than one month, there must be a description of the situation.

4.1.4 If you have received a loan when reimbursing the invoice, you must first repay the previous loan.

4.1.5 Invoices that do not meet the regulations will be reported first and then reimbursed.

4.1.6 The relevant departments must complete the registration procedures.

4.1.7 Business entertainment expenses must be entertained by someone.

4.1.8 Infrastructure, equipment, and major repair costs must be accompanied by a corresponding list.

4.1.9 The purchase of computer software must have an approval form from the supervisor

4.1.10 Whether the handling of major issues complies with the reporting system

4.2 Inventory Cash Management

4.2.1 Cash in stock must be stored in accordance with the regulations of the Finance Department, and cash disbursements must be strictly controlled.

4.2.2 Cash should be cleared every quarter. Invoices that should be recorded should be recorded in the accounts in a timely manner, and loans that should be settled must be settled in a timely manner.

4.3 Political qualities and business skills

4.3.1 Cashiers must obey the leadership of the branch factory in administration and the company’s finance department in business; they must abide by various rules and regulations at work.

4.3.2 Strictly refuse small favors at work and do not engage in personal fraud

3 Be proficient in business knowledge and strive to improve your professional quality.

4.4 Blank Invoice Management

Unused blanks must be put into the safe every night

We hope that all corporate cashiers will strictly abide by the above system.

Income management system

1 Scope

This standard specifies the responsibilities, work content and requirements of financial management.

This standard applies to the behavioral management of all personnel engaged in financial activities of the company.

2 Normative reference documents

The provisions in the following documents become provisions of this standard through reference in this standard. For dated reference documents, all subsequent amendments (excluding corrigenda) or revisions do not apply to this standard. However, parties to an agreement based on this standard are encouraged to study whether the latest versions of these documents can be used. . For undated referenced documents, the latest edition applies to this standard.

"Invoice Management Measures of the People's Republic of China"

3 Responsibilities

The Finance Department is the functional department of revenue management and is responsible for the management of the company's financial revenue .

4 Management System

4.1 Revenue refers to the total inflow of economic benefits generated by an enterprise in its daily activities such as selling goods, providing labor services, and transferring asset use rights, including the main operating income and other business income. Revenue does not include payments collected on behalf of third parties or customers.

4.2 Enterprises should reasonably recognize and measure various incomes based on the nature of the income and in accordance with the principles of income recognition.

4.3 Revenue from the sale of goods shall be recognized when the following conditions are met:

1) The enterprise has transferred the main risks and rewards of ownership of the goods to the purchaser;

2) The enterprise neither retains the continuing management rights normally associated with ownership nor exercises control over the goods sold;

3) The economic benefits associated with the transaction can Flow into the enterprise;

4) Relevant income and costs can be measured reliably.

4.4 Income from the sale of goods shall be determined based on the contract or agreement amount signed between the enterprise and the purchaser or the amount accepted by both parties. Cash discounts are treated as current expenses when actually incurred; sales discounts are used to offset current income when actually incurred.

4.5 Cash discount refers to the debt reduction provided by the creditor to the debtor to encourage the debtor to pay within the specified period; sales discount refers to the company's failure to meet the quality of the goods sold due to reasons such as substandard quality. And the concessions given on the selling price.

4.6 If the sales of goods for which the enterprise has recognized revenue are returned, the revenue of the current period shall be offset; goods sold on or before the annual balance sheet date shall be reported on the balance sheet date to the financial accounting report. If a return occurs between the date of approval and issuance, it shall be treated as a post-balance sheet adjustment matter, and the figures related to income, expenses, assets, liabilities, owners' equity and other items in the accounting statements prepared on the balance sheet date shall be adjusted.

4.7 The total income from the provision of labor services shall be determined based on the amount of the contract or agreement signed between the enterprise and the party receiving the labor services. Cash discounts should be treated as current expenses when actually incurred.

4.8 Invoices are important documents for company finance and must be used in strict accordance with the "Invoice Management Measures of the People's Republic of China".

4.9 A dedicated person must be responsible for invoices and they must be properly kept and must not be lost or damaged. A register of purchase and receipt of invoices should be established. When receiving an invoice, you must register in detail the type, version, number, recipient, and time of receipt, etc. When using, use it in the order of the invoice number, and do not skip numbers every other page. Invoices that have been issued must be recorded in the account in a timely manner, and invalid invoices must be retained and written off in full and must not be lost. The entire invoice must be archived in a timely manner after it is used up.

4.10 The purchase, collection and storage of receipts shall refer to the invoice management methods stipulated in Article 83 of the "Invoice Management Measures of the People's Republic of China".

4.11 In principle, invoices or receipts must be issued to the other party only after the payment has been received.

4.12 No invoice or receipt shall be issued before payment is received.

5 Related Records

×××××Accounting Management System

1 Scope

This standard specifies the main accounting policies, accounting Setting up accounts, accounting vouchers and account books, handover of accounting work, etc.

This standard applies to the behavioral management of all personnel engaged in financial activities of the company.

2 Normative reference documents

The provisions in the following documents become provisions of this standard through reference in this standard. For dated reference documents, all subsequent amendments (excluding corrigenda) or revisions do not apply to this standard. However, parties to an agreement based on this standard are encouraged to study whether the latest versions of these documents can be used. . For undated referenced documents, the latest edition applies to this standard.

"Company Law of the People's Republic of China"

"Accounting Law"

"Enterprise Accounting System"

"Foreign Business Owners" Financial System of Investment Enterprises"

"Accounting Standards for Business Enterprises"

3 Responsibilities

The Finance Department is the functional department of accounting management and is mainly responsible for the management of accounting.

4 Main accounting policies

4.1 The accounting and financial systems implemented by the company are: "Accounting Law", "Enterprise Accounting System", "Financial System for Foreign-Invested Enterprises", etc.

4.2 A fiscal year shall be from January 1st to December 31st of each year.

4.3 Accounting principles and methods: Based on the accrual basis, the debit and credit accounting method is implemented.

4.4 Enterprise accounting uses RMB as the standard currency.

4.5 The company’s fixed assets are depreciated according to the straight-line method

4.6 Inventories are valued at actual cost. Lease development products are amortized on a straight-line basis.

4.7 Provision for bad debts, inventory depreciation provisions and various asset impairment provisions in accordance with relevant regulations

5 Setting up accounting accounts

5.1 The company's executive finance The "Enterprise Accounting System" and "Enterprise Accounting Standards" issued by the Ministry of Finance are adopted, and accounting subjects are selected according to the specific operating characteristics.

5.2 The Planning and Finance Department must correctly use the determined accounting accounts in specific accounting processing, and can appropriately add relevant accounting accounts according to the actual situation in actual work.

6 Accounting Vouchers and Account Books

6.1 The original voucher is a legally binding written certificate that records economic business, clarifies economic responsibilities. The original voucher must be authentic, valid, correct and complete. The use of original vouchers should comply with the following terms:

6.1.1 Original vouchers obtained from external units must be stamped with the seal of the filling unit.

6.1.2 The original certificate obtained from an individual must have his or her signature or seal.

6.1.3 The self-made original voucher must have the signature or seal of the person in charge and the main leader of the company.

6.1.4 The original voucher issued to the outside world must be stamped with the company’s seal.

6.1.5 For all original vouchers filled with uppercase and lowercase amounts, the uppercase and lowercase amounts must match.

6.1.6 The original voucher for payment must have proof of receipt from the payee and the payee.

6.1.7 Only one copy of the original voucher in multiple copies can be used as the reimbursement voucher.

6.1.8 Multiple invoices and receipts must be written on double-sided carbon paper (except invoices and receipts that have the function of carbon paper) and numbered consecutively.

6.2 Those who are required to use electronic invoices, tax control machine-printed invoices or fixed-amount invoices must follow the regulations.

6.2.1 When invalidated, a "voided" stamp should be stamped and kept together with the stub, and should not be torn or lost.

6.2.2 For approved economic business, the approval document shall be attached to the original voucher. If the approval document needs to be filed separately, the name of the approving authority, date and document font size should be indicated on the voucher.

6.2.3 The original voucher shall not be altered or tampered with. If an error is found in the original voucher, it shall be re-issued or corrected by the issuing unit, and the correction shall be stamped with the official seal of the issuing unit.

6.3 Accounting vouchers are the accounting basis for filling in accounting accounts based on the economic content of the original vouchers. The use of accounting vouchers should comply with the following terms:

6.3.1 Accountants should fill in accounting vouchers based on original vouchers that are verified to be correct.

6.3.2 When filling in accounting vouchers, the accounting vouchers should be numbered consecutively. If one economic transaction requires filling out two or more accounting vouchers, the fractional numbering method can be used.

6.3.3 The completed accounting voucher should include the date, voucher number, economic business summary, accounting account, amount, number of attached original vouchers, and the person who completed the accounting voucher, the auditor, the bookkeeper, the financial Person in charge, etc.

6.3.4 Except for accounting vouchers for settlement and error correction, which do not need to be accompanied by original vouchers, other accounting vouchers must be accompanied by original vouchers. If one original voucher involves several accounting vouchers, you can attach the original voucher to the back of one main accounting voucher, and indicate the number of the accounting voucher to which the original voucher is attached or attach the original voucher to other accounting vouchers. a copy.

6.3.5 If the expenditures listed in an original voucher need to be jointly borne by other units other than this unit, the portion borne by the other unit shall be issued to the other party's original voucher split note for settlement.

6.3.6 The original voucher split sheet must contain the basic contents of the original voucher: namely, the name of the voucher, the date when the voucher was filled in, the name of the unit that filled in the voucher or the name of the person who filled in the voucher, and the signature or seal of the person in charge. , the name of the unit that accepts the voucher, economic business content, quantity, unit price, amount and cost allocation, etc.

6.3.7 For registered vouchers, if an error is found within the current year, the relevant accounts should be adjusted; if errors are found in the accounting vouchers of previous years, the profit and loss should be passed through the "Profit and Loss Adjustment of Previous Years" account Corrections in blue.

6.3.8 After filling in the accounting voucher, if there are any blank lines, a line should be drawn from the blank line under the last amount number in the amount column to the blank line on the total to cancel. After the implementation of financial computerization, computer-printed accounting vouchers do not need to be written off by underlining the blank lines.

6.4 According to the company’s specific operating conditions, the company sets up cash journals, bank deposit journals, general ledgers, detailed ledgers, fixed asset cards or fixed asset ledgers and other account books.

7 Handover of Accounting Work

7.1 When an accountant is transferred or resigns, all accounting work under his or her responsibility must be handed over to his or her replacement. Those who have not completed the handover procedures shall not be transferred or resigned.

7.2 The replacement should take over the handover work seriously and continue to handle the unfinished matters of the handover.

7.3 Before resigning accounting personnel go through the handover procedures, they must do the following work in a timely manner:

7.3.1 If the accounting vouchers have not been filled in for the economic business that has been accepted, they should be completed.

7.3.2 Unregistered accounts should be fully registered, and the handler’s seal should be stamped after the last balance.

7.3.3 Organize various materials that should be handed over and write down written materials on unfinished matters.

7.3.4 Prepare a transfer inventory and list the accounting vouchers, accounting books, accounting statements, seals, cash, securities, check books, invoices, documents, financial software and passwords, and data disks that should be transferred and related information, etc.

7.4 When accounting personnel handle handover procedures, there must be a supervisor responsible for supervising the handover. For the handover of general accounting personnel, the manager or deputy manager of the Finance Department will be responsible for supervising the handover; for the manager or deputy manager of the Finance Department, the deputy general manager (or his authorized agent) in charge of financial affairs of the company will be responsible for supervising the handover.

7.5 When handling the handover, the transfer personnel must hand over item by item according to the transfer list; the replacement personnel must check and accept item by item.

7.6 When transferring personnel to engage in accounting computerization work, the relevant electronic data must be handed over under actual operating conditions.

7.7 When transferring financial personnel at the level of deputy manager of the finance department and above, all financial accounting work, major financial revenues and expenditures, and accounting personnel must be introduced in detail to the successor. Written materials should be prepared for any remaining issues that need to be handed over.

7.8 After the handover is completed, both parties to the handover and the person supervising the handover must sign or seal the handover registration, and the name of the unit, the date of handover, and the names of the two parties to the handover and the person supervising the handover should be noted on the handover registration. Position, name, number of pages in the transfer list, questions and comments that need to be explained, etc. The handover inventory should generally be completed in triplicate, with each handover party holding one copy and keeping one copy on file.

7.9 The successor shall continue to use the transferred accounting books and shall not create new accounts on his own to maintain the continuity of accounting records.

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