All departments or staff of the unit need to receive the reserve fund due to sporadic expenses, sporadic purchases, etc., and the loan voucher should generally be filled out by the manager. The loan voucher is in triplicate, with the first copy as the payment voucher and the financial department as the accounting basis; The second copy is the settlement voucher, which is kept by the cashier during the loan period, which is used as the basis for checking when reimbursement is made, and is used as the attachment of the accounting voucher together with the reimbursement form after reimbursement; The third copy shall be kept by the borrower and signed by the cashier as a receipt for loan settlement and return. When filling in the loan voucher, the agent should truthfully and carefully fill in the loan reason, amount and date and sign it, then send it to the relevant leaders for approval, and prepare the cash payment accounting voucher according to the loan voucher.

For enterprises, the credit account of cash payment voucher borrowed from imprest is naturally "cash on hand" and the debit account is "other receivables-imprest"; For a budget company, if it borrows reserve funds, its credit account is naturally "cash on hand" or "cash on hand" and its debit account is "temporary payment". The cashier pays cash (or cash check) according to the cash payment voucher.