1. After the invoice is issued, the borrower shall copy the date, reason, amount and borrower's name on the triplicate invoice, affix the borrower's name stamp on the triplicate receipt, and fill in the information in the note column of the receipt.
2, by the person in charge of the unit in the first joint leadership instruction column writing agreed to borrow and sign, as a receipt after the invoice.
3. After confirmation by the proof of charge to an account, debit the imprest account of other receivables and credit the cash account. At the same time, the first temporary payment bookkeeping copy of the IOU is attached.