外企财务制度范本(中英文)

Advances and Expenses Claims借款和费用报销Cash Advance Policy and Procedure借款政策与程序Policy政策It is the company policy that the agreed policy and procedure must be complied with when getting cash advance from Finance Department.公司的政策是：任何人从财务部借款必须遵从公司的政策与程序。

Purpose目的To achieve effective cost control实现有效成本控制Procedures程序1.APPLICATION OF ADV ANCES申请借款•Application for Cash Advance/Travel Approval must be prepared by the applicant for the advance of traveling, the applicant should fill in the relevantitems, such as itinerary and travel purpose, etc.•员工出差前需填写借款/出差审批单，申请人需详细填息具体内容，如日程和出差目的等。

•Advance amount should be approved by the Head of Department, then submit to Finance Controller and GM for approval directly.•借款金额需得到相关部门经理批准，然后提交财务经理与总经理批准。

2. SETTLEMENT OF ADV ANCES借款结算•Expenses Claim Report needs to be prepared by the claimant after every trip•报销人应在每次出差后填写报销明细单。

•All Tax Invoices must be pasted neatly and attach to the Expenses Claim Report accordingly•所有发票应整齐粘贴，并附在报销明细单后面。

•Finance Department will check the contents of the claim report and approval of expenses must be obtained from the GM•财务部核对报销明细单的明细，各项花费均须获得总经理的批准。

•Every expense claim is to be settled the existing outstanding advance.•每次结算只能针对已经发生的借款。

•No further amount to be advanced to the same person, if there is an outstanding advance amount NOT settled•任何员工不能同时有两笔借款，若上一笔借款没有归还，则不能继续借款3. AMOUNT OF ADV ANCES借款金额The amount of advance should not overflow one month salary of borrower. For person who have petty cash on hand, then the petty cash should not overflow 2 months of their salary.借款金额原则以借款人的月薪为限额，不得超过。

长期持有备用金的员工，其持有备用金金额不得超过该员工月薪的2倍。

Travel Expenses Policy and Procedure出差费用政策与程序Policy政策It is the company policy that all employees must adhere to the Travel Expenses Policy and Procedure when on company related business trip.公司的政策是所有员工因公出差时须遵循公司制定的出差费用政策与程序。

Purpose目的To set standard for travel expenses and to achieve effective cost control制定出差费用标准并获得有效的成本控制。

Procedures程序Prior to any travel, an employee must prepare a Cash Advance/Travel Approval and have it approved by Finance Controller and GM. Any cash advances required for travel must be requested 1 working days prior to travel in order to facilitate the Finance Department time to prepare funds.员工须在出差前一天填写借款/出差申请单，并由财务经理与总经理批准，以方便财务部门准备资金。

1.Application申请•If such trip is to be traveled by air, the HR/Admin Department is responsible to purchase the air ticket•若交通工具是飞机，则由人事后勤部安排购买机票。

2.Expenses Records花费记录•Claimant has to follow the company policy to settle the expenses.•报销人应根据公司政策报销费用。

•All tax invoices related to the trip must be pasted properly by the claimant for submission•与出差相关的发票应整齐粘贴好。

•Finance Dept. will check the contents of the report and ensure the supporting match with the claimed amount and then prepare the cash•财务部应核对报销明细表内容，确保票据与金额相符后准备现金。

•An Expenses Claim shall be submitted within 3 working days of return from the trip.•报销明细单应该在出差归来三个工作日内提交。

3.Settlement of Expense Claim出差费用结算•The expenses amount must be set off against the advance amount immediately after every trip.•每次出差归来后应及时核销费用，归还借款。

•Finance Department is responsible for updating the traveling expenses records •财务部负责及时更新出差花费记录。

•Before expenses reimbursement should signed by Finance Controller and GM.•费用报销前须经财务经理与总经理签字4.Entertainment宴请•Entertainment is arranged ONLY when there is a need•只有在必要时才可安排宴请•Sales relative entertainment approved by VGM, Others approved by GM.销售相关宴请须经主管销售副总批准，其他须经总经理批准。

5.Travel expenses standard差旅费标准Employees should make every effort to minimize travel expenses wherever possible. Meal allowance is for employee on travel（one-day trip is not include）the distribution is 20% for breakfast, 40% for lunch, 40% for dinner, but if entertainment is arranged during the time, all the relevant meal allowance will be cancelled, the payment is based on the actual expenses with official invoice under the limitation. The travel guidelines for the company are described below:员工应尽量节约出差费用，餐补是对因公出差的员工的补助（当日往返无餐补），具体分配为：早餐占餐补的20%，午餐占餐补的40%，晚餐占餐补的40% 若有招待宴请，则取消所有相关餐补，所有补助凭正式发票按规定标准报销。

具体标准如下：Office Supplies Purchasing Policy and Procedure办公用品采购政策与程序PolicyIt is the company policy that all office supplies purchasing must follow the proper procedure.公司的政策是任何办公用品的采购必须遵循一定的程序。

Purpose目的To achieve effective cost control为了达到有效的成本控制Procedures程序1.Nobody is allowed to purchase any office supply without prior approval.未获批准前，任何人不得擅自购买办公用品。

2.Purchase Order needs to be filled out before any purchasing.在购买办公用品前需要填写请购单。