ABINBEVChinaPurchasetoPayPolicy百威英博中国采购付款政策

TABLE OF CONTENTS 内容
1. Table of Abbreviations缩略词列表
2. Glossary词汇表
3. Introduction简介
4. Purchase-to-Pay Strategy采购付款战略
4.1. Overview of the Purchase to P ay Strategy and P rocess回顾采购付款战略和流程
4.2. Key P r inciples关键准则
4.3. Purchase-to-Pay P olicy Objectives采购付款政策目标
5. Purchasing process采购流程
5.1. Purchase requisition process采购申请流程
5.2. Purchasing Ter ms & Conditions采购条件
5.2.1. Standard Payment Ter ms标准付款条件
5.2.2. Supplier Invoicing Frequency供应商发票频率
5.2.3. Determination of Invoice Due Date确定发票到底日
5.2.4. Documentation of Payment Terms & Conditions付款条件存档
5.2.5. Vendor Master Data File供应商主数据文件
5.2.
6. Purchase Order Check核对采购订单
5.3. Receipt / Verification of Goods / Services and Building of Accruals接收/核实物品/服务及创建应计项目
6. Invoice Handling发票处理
6.1. Invoice P r ocessing w ith P urchase Or der带有采购订单的发票处理
6.1.1. Invoice receipt and processing发票接收和处理
6.1.2. Invoice verification and approval发票核对和批准
6.1.3. Discrepancy Management差异管理
6.2. Invoice P r ocessing w ithout Purchase Order (PO)没有采购订单的发票处理
6.2.1. Invoice receipt and processing发票接收和处理
6.2.2. Invoice verification and approval 发票核对和批准
6.2.3. Discrepancy Management差异管理
7. Payment Processing付款流程
7.1. General Aspects一般原则
7.2. Pay ment Frequency付款频率
7.3. Treasury资金部
8. Capital Expenditure payment process资本支出付款流程
9. Exception lists
1. Table of Abbreviations缩略词列表
2. Glossary词汇表
3. Introduction简介
This P urchase-to-P ay (PtP) Policy has been developed to provide guidance and an operational framew ork to employees of ABI w ho deal w ith aspects of purchasing and payables management.
本采购付款政策旨在为负责采购和付款管理的百威英博集团员工提供指引和运作框架。

This document provides a zone-w ide framew ork for the P tP process beginning w ith the quoting of ter ms and conditions, ordering and contracting, invoice processing, discrepancy management, pay ment processing and the handling of supplier queries.
本政策在集团范围内实行，提供采购付款流程框架，包括报价、下订单和签合同、发票处理、差异管理、付款以及供应商查询处理。

The P tP Policy requires further concretization, due to local legislation, ERP systems or entity specific requir ements, through entity based PtP Procedures that are to be approved by the V P IBS/Integration and V P Finance. The rules provided in this policy framew ork are minimum requirements and therefore stricter rules may be applied locally although the minimum requirements must alw ays be met.
此采购付款政策需要在采购付款流程的基础上，根据当地的法务部、ERP系统及其他特殊要求进一步具体化，并得到整合/信息/业务服务副总裁和财务副总裁的批准。

此政策中的规定是必须达到的最低要求，各地可以根据当地情况采取更严格的规定。

Due to changes in the governing principles and associated polic ies, as w ell as organizational changes, this P urchase-
to-P ay Policy w ill be updated once a year.
由于管理准则及相关政策、组织结构的改变，本采购付款政策每年将更新一次。

4. Purcha se-to-Pay Strategy 采购付款战略
4.1. Overview of the Purchase to Pay Strategy and Process 回顾采购付款战略和流程
The Purchase-to-P ay (PtP) strategy seeks to optimize the return on capital employed in accounts payable for third party trade payables. Further more, the strategy aims to increase the time interval betw een the posting of a liability (including accruals) in accounts payable and the booking out of those accounts payable through pay ment.
采购付款战略寻求在第三方付款中达到收益最优，并扩大应付账款过账和实际支付的时间差。

At the same time the PtP strategy has to be aligned w ith the overall business objectives such as revenue and profitability targets. At all stages w ithin the PtP process a cross-functional interaction among those respons ible for sourcing and purchasing, Accounting, Treasury and business management is essential.
同时，采购付款战略必须与整个经营目标如收入和盈利目标保持一致。

在采购付款流程中，采购、会计、资金部和业务部门必须开展跨部门的沟通合作。

In this document, emphasis is placed upon those areas of the PtP process w ith an impact upon the management of working capital w ith respect to accounts payable.
此政策的重点在于对与应付款项相关的营运资本管理产生影响的采购付款流程。

4.2. Key Principles 关键准则
The follow ing key principles should apply for P urchase-to-Pay Management:
采购付款管理的关键准则有：
One policy 一个政策
This policy contains a set of standar ds w hich are applicable throughout the entire organization. A mendments according to local circumstances are possible on a decentralized level but must remain in alignment w ith this policy.
此政策包含在整个集团实行的一系列标准。

各地可根据自身实际进行调整，但必须与此政策保持一致。

Segregation of duties 职责分离
Separ ation of duties, as a security pr inciple, has as its primary objective the prevention of fraud and errors. This
objective is achieved by disseminating the tasks and associated privileges for a specific business process among multiple users. E specially for this process, master data control and access, Invoice processing, Purchase Order
creation, purchase order approval, accounts payable adjustments, pay ment approval, p ay ment
processing/disbursements and bank reconciliations, should be performed by different teams.
职责分离作为安全原则，其主要目标是防止错误和滥用职权。

该目标通过在多个使用者中分散企业任务和相关权限达到，尤其对于此采购付款流程中的主数据控制、发票处理、采购订单的创建和审批、应付账款调整、付款审批及处理、银行余额核对，都需要不同的团队来完成。

●Segregation of duties to prevent abuse by one party must ex ist betw een:
以下方面必须存在职责分离以防止滥用职权：
o Ordering and receiving of goods. 下订单和收货。

o Supplier Master data ow ner and all other purchase to pay activities (ie an order taker should not be able to change vendor master details)
供应商主数据的管理和采购过程的其它所有活动（如下订单人应无法更改供应商主数据）。

o Accounts payables function and purchasing, cashier and receiv ing activities.
应付帐款功能和采购，出纳和收货。

o Pay ment preparation and pay ment approval
付款申请和付款批准。

o The persons that can initiate and/or approve bank transactions and the persons that can:
能够创建和/或批准银行交易的人和以下任一人必须存在职责分离:
●Register the bank transaction into the accounting system
把银行交易登记入会计系统的人
●Recognize incoming pay ments into the accounting system
在会计系统中确认付款的人
●Reconcile bank statements w ith the accounting r ecords
核对银行帐单和会计系统记录的人
4.3. Purchase-to-Pay Policy Objectives 采购付款政策目标
The purchase-to-pay policy has the objectives to:
制定采购付款政策的目的在于：
◆Institutionalize accounts payable management (dedicated resources w ith clear roles and
responsibilities) 应付账款管理制度化（职责分明）。

◆Standardize purchase-to-pay processes (e.g. invoice processing) 程标准化（如:发票处理流程）。

◆Integrate w orking capital management aspects into purchasing activities (e.g. pay ment ter m
negotiations) and accounts payable processing 将营运资本管理整合到采购项目（如：付款条件谈判）
和应付账款处理中。

◆Ensure cooperation betw een involved parties, w hich is mandatory for successful fulfillment of w orking
capital goals relating to the purchase-to-pay process (especially the extension of DPO).保证相关各方
的沟通合作以保证和采购付款流程（尤其是例外应付账款天数）相关的营运资本目标的顺利实现。

5. Purcha sing proce ss 采购流程
5.1. Purchase requisition process采购申请流程
The requisition process is the beginning of the PTP cycle. And it is initiated w hen the Budget Holder User creates a new requisition to purchase a service or a good. The Budget Holder User needs to complete the data requir ed in the
Purchase Requisition For m. If the entity does not count w ith the Wor kflow System, they must print the completed
Purchase Requisition For m for its approval. The Purchase Requisition form requires the use of a transaction control number for its track and trace. The for m must be completed w ith clear infor mation (service or goods required, quantity, time frame, delivery date etc)
采购申请是采购付款流程的第一步。

当预算负责人提出购买物品/服务申请时，需要填写采购申请单。

没有安装”工作流(Work Flow)”系统的实体，必须将采购申请单打印出来获得签字批准。

此采购申请单应该包含完整的信息（需要的产品/服务、数量、期限、交货日期等），并标注交易管理号码以便进行跟踪。

The Budget Holder and the Appr over must chec k for the availability of budget for this request. (According to CHINA
DA G). The approved form must be delivered to P rocur ement and it is cons idered as an authorization to Procurement for starting the sourcing process. P rocurement can not change the for m w ithout the prev ious approval of the Budget Holder.
预算负责人和审批人必须在核对预算的有效性后（根据中国区审批权限），将审批表格递交采购部，这表示授权采购部开始采购流程。

若没有预算持有人的批准，采购部不能更改表格内容。

A purchase request is not a Purchase Order and therefore should never be used to purchase goods or services or be used as an authorization to pay an invoice from a supplier.
注意: 采购申请不同于采购订单，不能将采购申请当作采购订单用于购买产品/服务，不能将采购申请当作支付某一供应商发票的授权。

5.2. Purchasing Terms & Conditions 采购条件
P r ocurement should consider alongs ide the existing sourcing criter ia for supplier selection the pay ment ter ms and conditions listed below. These factors are the key levers for w orking capita l management.
在供应商选择时，采购部必须考虑已有的采购部门准则上的如下付款条件，这些是营运资本管理的关键因素。

5.2.1. Standard Payment Ter ms 标准付款条件
Standard pay ment ter ms must be according to the P ay ment Ter ms China policy.. Any adjustment must be dec ided and approved from the appropr iate level. Attachment No. 1 contains the exception list of goods or services w ith their correspondent pay ment ter ms. This list w ill be adjusted by Procurement HQ per actual need. (Regularly on a year ly basis)
标准付款条件必须和《中国区付款条件政策》一致。

任何例外需要相应高层审批。

附件1包含了产品/服务例外清单及其相应的付款条件。

此清单由采购总部根据实际需要进行调整，通常为每年一次。

5.2.2. Supplier Invoicing Frequency供应商发票填报频率
Wherever possible, negotiations should be made w ith suppliers to reduce the invoicing / billing frequency. 尽量与供应商协商减少发票填报频率。

5.2.3. Determination of Invoice Due Date确定发票到期日
The starting point for the countdow n to the invoice due date should be start from the later of goods received /services provided day or invoice day. Procurement V P can author ize the exception of this requirement on a case-by-case basis 发票到期日的计算起点为发票计入总账之日。

任何例外申请需逐一经采购副总裁批准。

5.2.4. Documentation of Payment Terms & Conditions付款条件存档
P r ocurement must ensure that all the relevant infor mation regar ding pay ment ter ms and conditions are accurately defined and documented in the supplier contract and in the ERP systems (SA P). Any differences betw een purchase orders / agreements and the pay ment ter ms and conditions laid out in the respective contracts must also be documented, including reasons. Where the process is automated the contract must be uploaded into SA P (BSC Master Data Team is responsible for this tas k).
采购部必须确保所有与付款条件有关的信息在供应商合同和ERP系统（SA P）中准确描述和存档。

合同中付款条件如果与采购订单中付款条件不相符及不符原因也必须记录存档。

若为自动程序，合同必须上传至SA P（共享服务中心主数据处理小组负责此任务。

）
5.2.5. Vendor Master Data File供应商主数据文件
P r ocurement is responsible for checking the pay ment ter ms and conditions documented in contracts and send the Application For m for the creation of a new vendor to the BSC Master Data Team. In case, the purchase negotiation is handle by a different department, this department is responsible for checking the pay ment ter ms and conditions documented in contracts and send the Application For m for the creation of a new vendor to the BSC Master Data Team .The BSSC Master Data team must review and approve the respective for m and the documents attached and create and maintain the master data in the system follow ing the documented processes and procedures established in the Xiamen BSSC.. The system must record an audit trail containing the follow information: What has been changed, Who author ized the new vendor creation or the change of an individual master record, the date of change and the person that made the change. Additions and/or changes to the supplier master data are perfor med based on or iginal documents from the vendor (including bank account r eferences).
采购部负责核对合同中的付款条件，若有新供应商，向BSSC主数据处理小组递交新供应商信息创建申请表。

BSC主数据处理小组必须在检查和批准申请表和相关文件后，根据BSSC已建立存档的流程和步骤，在系统中创建和维护主数据。

系统必须记录包含以下信息以供审计跟踪：何时被改变，谁授权进行新供应商创建或者原有记录更改，更改日期和更改人。

必须在供应商原始文件的基础上，增加或修改供应商主数据（包括银行账户信息）。

The management of the Master Data in the system is an exclus ive duty of the BS SC Master Data Team. According to the segregation of duties principle, this team must remain independent from the BSSC PTP Team and the ATR Treasury Team.
系统主数据管理是BSSC主数据处理小组的专属职责。

根据职责分离原则，主数据处理小组必须与采购付款小组和资金部小组保持独立。

Vendor master database must be regular ly review ed and inactive vendors (no activity for >12 months) must be blocked.供应商主数据必须定期回顾，无业务往来的供应商（超过12个月无业务往来）必须被锁住。

E v ery 6 months the Xiamen BSSC and P rocurement must review the Vendor Master Database to guarantee that pay ment ter ms recorded in SA P correspond to the contractual agr eed pay ment ter ms.
BSSC和采购部必须每六个月检查一次供应商主数据，保证SAP中的付款条件与合同协议的付款条件相一致。

After the supplier is created inside the system the BSSC Master Data Team must confir m the status of the requisition according to the SLA signed.
新供应商数据在系统中创建后，BSSC主数据处理小组必须通知提交采购申请的采购部门。

5.2.
6. Purchase Order Check审核采购订单
All the purchases require a Purchase Order (PO). The absence of a PO is acceptable only for suppliers mentioned on the exception list (attachment No. 2). The area responsible for the sourcing and the buying sub processes of a purchase are responsible for creating the Purchase Order in the System and checking the pay ment ter ms and conditions documented in contracts and supplier master data in the respective system w ith those stated on the corresponding purchase orders (First matching – quantity and price in contract versus price and quantity in PO). Purchase orders may be created manually or w ith reference to an electronic document.
所有采购必须有采购订单(PO)。

例外请看第2附件”例外清单”上的供应商，可以不需要采购订单。

负责选中供应商和采购流程的部门负责在系统中创建采购订单（PO），审核合同中的付款条件与相应系统中的供应商主数据付款条件与采购订单的付款条件相符（首次核对-合同上的数量和价格必须与采购订单（PO）相符）。

采购订单可以手工创建或电脑生成。

P r ocurement or the responsible department must ensure the quality of the data in the Purchase Order and is also responsible for the offline and online approval of all Purchase Orders in order to guarantee the pr oper function of SA P. 采购部或相关责任部门必须确保采购订单的数据质量, 和所有采购订单的线上及线下审批, 以便SAP控制功能正常开展。

Purchase Order must contain the follow ed infor mation: 采购订单必须包含以下信息：
- Supplier Info (Name, addressed, etc) 供应商信息（名称、地址等）
- Buyer Info购买员信息
- Delivery address交货地址
- Invoice Address发票送达地址
- P r ice and quantity价格和数量
- Delivery ter ms交货条件
- Pay ment ter ms付款条件
Ageing purchase orders must be timely reconciled and clear ed every 6 months by the ATR team in the Xiamen BSSC. 长期未清理的采购订单必须及时由BSSC会计小组核对，每六个月由其进行清理和关闭。

5.3. Receipt / Verification of Goods / Services and Building of Accruals
物品/服务接收与核实及应计项目的创建
The budget holder or the Warehouse (depending of the nature of the process) must ensure that the delivery of goods / services are accurately prov ided and recorded so that accruals can be timely and accurately built by BSSC A TR Team for goods or services delivered but for w hich no invoice has been received. As such, accruals must be reported on a monthly bas is.
预算负责人或仓库（根据流程性质而定）必须确认物品/服务收到与要求提供的物品/服务一致，和并准确记录，比便于，BSSC会计小组可以在发票没有收到的情况下及时准确地预提入应计项目。

应计项目须每月报告一次。

6. Invoice Handling发票处理
Invoice processing w ithout a purchase order (see section 6.2 below) and invoice processing w ith a purchase order (see section 6.1) are addressed from invoice receipt up to the release for pay ment. Any alternative forms of invoice processing must be approved by the China Controlling Director.
发票处理流程包括两种：没有采购订单的发票流程（见6.2节）和带有采购订单的发票流程（见6.1节）。

除这2种流程之外的其他任何形式的发票处理，都必须获得中国财务总监的批准。

Similarly, no invoices should be paid earlier than the pay ment ter ms and conditions agreed w ith the supplier. Pay ment of invoices must be postponed if queries exist regarding the invoice date, or pay ment ter ms and conditions indicated on the invoice if no legal requirements like tax/VAT (VAT invoice expires in 180 days) legislation are contradictory. During this time invoices are kept on hold until the query has been resolved and approval is given from the budget holder according to DAG to release the pay ment or to retur n the invoice and the accounts payable postings w ill be r eversed accordingly
同样的，付款不得早于与供应商协定的付款条件中规定的付款时间。

如果相关部门对发票时间或付款条件有疑问，在不
违背法律法规的情况下，必须延迟付款，直到问题解决并得到预算负责人的批准并且符合审批权限，才能进行付款。

否则，需要退回发票，并将相应的应付账款冲回。

6.1. Invoice Processing w ith Purchase Order 带有采购订单的发票流程
All the purchases must be made using a Purchase Or der. The absence of a PO is acceptable only for suppliers mentioned on the exception list No. 2.
所有采购必须有采购订单，只有在第2号附件例外清单上的供应商可以不需要采购订单。

6.1.1. Invoice receipt and processing发票接收和处理
Invoices may be received on paper by the P r ocurement or Finance department (according to local SOP). If no purchase order copy is attached to the invoice, the supplier should be queried for the purchase order number
发票由采购部接收。

若发票没附有采购订单复印件，供应商需要提供采购订单编号。

When this purchase has a GR proof attached to it, P rocurement must send to the BSC PTP Team the invoice received w ith the number of the PO, GR copy and related documents. If this purchase does not have a GR, procur ement/finance must send r equest to the Budget Holder the GR release.
当发票、收货单、采购订单号码信息齐全，采购部须将发票、收货单、采购订单复印件，及相关文件递交BSC PTP小组。

若采购对象是一项服务，采购部必须将发票和供应商提供的相关文件递交给预算负责人。

The budget holder must confir m receipt of the goods or services. In addition to chec king the quality and quantity of the goods / services received.
预算负责人必须确认物品/服务收到与否，核对物品/服务的质量和数量，并核实发票的内容，如发票金额和成本中心。

Based on the criter ia named above, the budget holder release the GR. Subject to individual author ity levels, a counter-release from the next level may be obtained according to DA G.完成以上步骤后，预算负责人可批准发票。

个人授权后，根据审批权限可能需要获得更高一层级别的批准。

发票审批通过后须交还采购部继续付款流程下一步，物品/服务接受的证明必须记录。

P r ocurement/Finance must establish a follow up procedur e for the budget holder approval pr ocess.
采购部须与预算负责人联系，确保预算负责人及时回复并提供发票审批。

6.1.2. Invoice verification and approval发票核实和审批
BSSC PTP Team (or the A P team if is handle locally) is responsible for the processing and r eview ing of the invoices. BSSC PTP小组（若在当地处理，则为财务部应付账款小组）负责审核发票及处理流程。

Where this verification process (3 w ay matching) does not occur automatically, the BSC PTP Team w ill manually review invoices, PO’s and GR’s, and investigate the reasons for discrepancy, either in pr ice, or quantity or both. While the bulk matching pr ocess is performed by SA P automatically, the team w ill check the exceptions only.
SAP系统会试图自动将发票、采购订单、收货(或服务)单进行匹配(称为三单匹配) 。

当由于价格或数量差异原因，此自动三单匹配没有发生，BSC PTP小组要将手工核对发票、采购订单、收货单，分析差异原因。

A three-w ay matching of the PO against the invoice w ill be perfor med (pr ice, quantity order and quantity receipt). This also needed to match w ith the goods received and the delivery receipt. In ter ms of w orking capital management,
pay ment ter ms in the invoice must also be chec ked against those indicated on the PO / contract and further more the plaus ibility of the invoice receipt date / scan date must be chec ked against the invoice period.
发票、采购订单、收货单的三单匹配包括：首先匹配采购订单和发票，检查2两者的价格、订货数量和交货数量一致。

接下来与收货单上的实际收货数量进行比对。

根据营运资本管理要求，发票上的付款条件必须与采购订单进行核对，发
票扫描日期必须与发票期限进行核对。

In the case of a perfect match, no further ver ification is required and the invoice w ill be cleared for pay ment.
在以上核对流程完成后，发票可以过账，在到期日执行付款。

When the special conditions of the contract do not allow ed an automatic 3-w ay matching by SA P, a 4 w ay manual match must be perfor med by the BSSC PTP Team..
若由于合同的特殊条款SAP无法自动三单匹配，应由会计组进行手工四单匹配。

Tolerance levels current in place are 500 RMB or 1% of the total invoice amount, w hich ever is low er.
目前允许的差异率水平为人民币500元或总发票金额的1%，已经达到了较低差异率。

In the case of a mis match exceeding the accepted tolerance level, the invoice w ill b e put on hold by the ERP system. BSSC PTP team must send the necessary documents to the Budget Holder for additional approval. Depend on total invoice amount, a higher level approval may be required according to DAG.
若核对中，总价差异率超过允许的水平， EPR系统将锁定发票，并由BSC PTP 小组将相关材料递交给预算负责人进行审批。

审批须按照总部审批权限，基于发票总价。

Once the invoice has been approved, the pay ment hold is removed by the BSSC PTP Team and the invoice is free to be paid according to the pay ment ter ms and conditions agreed w ith the supplier.
一旦发票被批准，BSSC PTP小组会解除付款锁定，此发票将根据供应商同意的付款条件进行付款。

6.1.3. Discrepancy Management差异管理
If the budget holder cannot approve the invoice due to queries regarding the invoice content, quality of the goods, services delivered or pr ice differences, he w ill contact the supplier. Based on the results of the query he can either approve the invoice (see step 4) or request a credit note for the discrepancy amount. Partial pay ment and debit note allow ed only if supported by a written agreement w ith the supplier.
若预算持有者由于对发票内容、产品质量、服务品质或价格差异等问题未批准此发票，他将与供应商联系。

在询问结果
的基础上，预算负责人可以批准此发票，或要求出具差异金额的客户退款单。

只有在供应商纸质协议的基础上，才允许
进行分批付款和借记单。

6.2. Invoice Processing w ithout Purchase Order (PO) 没有采购订单的发票处理
Only purchases from the suppliers listed in the E xception List Attachment No. 2 can be processed w ith out a Purchase Order.
只有向附件2清单中的供应商进行采购可以不需要采购订单。

6.2.1. Invoice receipt and processing发票接收和处理
Invoices may be received on paper, by Procurement/Finance. Invoices w ith no reference number and no cost center number or other indicators allow ing the budget holder to be identified are returned to the supplier (unless of course a purchase number is show n in w hich case the process in 6.1 should be follow ed). P rocurement w ill send the invoice to the Budget Holder for the verification and approval attached w ith a voucher for the Budget Holder Signature w hen there is no w orkflow system to perform the pr ocess automatically.
纸质发票可由采购部接收。

没有参考编号、成本中心号或其他可以供预算负责人识别的发票需要退回供应商（若有采购
单号也是允许的，见6.1节）。

采购部将发票递交预算负责人进行核对和批准，若没有”工作流”系统自动处理，需要同时向预算负责人递交一张凭证用于签字。

6.2.2. Invoice verification and approval发票核实和批准
The budget holder must confir m receipt of the goods or services. In addition to chec king the quality and quantity of the goods / services received, s/he is also responsible for verifying the invoice content, e.g. invoice amount and cost center.预算持有者必须确认物品/服务的接收。

为核对物品/服务的质量和数量，他/她还需要根据发票内容进行核实，如发票数量和成本中心。

Based on the criteria named above, the budget holder approves the invoic e signing the voucher attached. Subject to individual authority levels, a counter-release from the next level must be obtained. The Budget Holder MUST NOT approves an invoice w hen the goods or services have not been delivered.
在以上流程完成后，预算持有者在凭证上签字批准。

根据审批权限，必须有相应授权人员进行批准。

预算负责人不可以
在物品/服务没有收到的情况下批准发票。

After the invoice is approved must be returned to P rocurement/Finance for them to send it to the BSSC PTP Team (if the case apply).
发票批准后必须交还采购部，采购部再将发票交给BSC PTP小组（或当地财务部）。

The invoice is entered into SA P by the BSSC PTP Team. A unique reference number should be automatically copied into the system.
发票由BSC PTP小组按发票接收日期录入SA P，唯一的参考编号应自动复制到系统。

The BSSC PTP Team should ensure that the invoices authorized for pay ment are legal, proper, valid and correct. BSSC PTP小组应确保发票的授权合法、适当、准确无误。

6.2.3. Discrepancy Management差异管理
Please refer to the respective steps in section 6.1.3 above.请参见上节6.1..3
7. Payment Processing付款流程
7.1. General Aspects 一般原则
When it comes to the pay ment, the follow ing general aspects need to be taken into consideration. To ensure optimal results from these procedures close cooperation betw een the budget holders, Controlling, Finance Teams, Xiamen BSSC and Treasury is of utmost importance.
付款流程需要遵守以下一般原则。

为了确保最优结果，采购部与预算负责人、监控人员、财务小组、厦门共享服务中心及资金部密切合作十分重要。

As d escribed in sections 5 “Purchasing” and 6 “Invoice handling”, controls need to be established along the entire purchase-to-pay process to prevent invoices from being paid before due date or w ith an error. It is thus dow n to BSSC PTP Team to ensure that pay ments ar e not made before the invoice is due.
根据第五节“采购”和第六节“发票处理”，必须对整个采购付款流程进行监控来避免发票在到期日前付款或错误付款。

BSC PTP小组应确保发票不在到期前付款。

Aligned w ith the Global Treasury Policy:
和全球资金政策相关的部分：
●Electronic pay ments are the preferred pay ment method
电子支付为优先的付款方式。

●Disbursements should be automatically recorded in the General/A P Ledger once the pay ment is initiated.
Alternatively manual procedures need to be perfor med to record pay ments
一旦提出付款，支付款项应自动在总账/明细账中记录，手工付款也必须记录。

●The access to the e-banking should be restricted to mandated employees
有权使用网上银行的必须为正式员工。

●Access to e-banking should be cut immediately for employees leaving the company or changing roles
当员工离职或职位变更后，网银权限必须立即终止。

●Passw ords to e-banking may not be shared
不可以共享网银密码。

●On an at least annual basis e-banking access rights should be review ed and approved by Zone Treasury
年度网银权限应该由地方资金部审批。

●An independent reasonableness review should be performed on the pay ment run summary
付款总结必须进行独立合理的核对。

●The final pay ment run is reconciled to the approved pay ment run proposal to ensure that w hat is paid is the same
as w hat has been approved for pay ment. Deviations should be investigated immediately and bloc ked for pay ment until clar ified.
最终付款必须和批准的付款建议保持一致。

若存在差异，应该锁住付款，立即调查直到澄清。

●Uploaded pay ment files producing an error message w hile importing into the pay ment system, should be canceled
and replaced w ith a new upload from the underlying system.
在录入付款系统时，上传付款文件若出现错误信息，应取消并上传新的文件到系统中。

●Mitigating controls could be the follow ing:
以下情况可以降低控制：
⏹Items causing the issue can be deleted (only, not changed) from Pay ment file before upload into the
pay ment system
导致该时间的条目可以在上传到付款系统前从付款文件中删除（仅为删除，不可更改）。

⏹Team uploading the pay ment files need to infor m the PTP (or other, such as Master data, …) team about
the issue
小组上传付款文件必须通知PTP小组（或其他，如主数据等）。

⏹For trac king and audit purposes (Reference MICS nr 159) the team uploading the pay ment files should keep
proof of any alterations to the trans mission file.
为了跟踪和审计（参照MICS 第159条），上传付款文件负责人需为任何付款文件的更改存档供审计。

6.3. Payment Frequency付款频率
Pay ment runs should be based upon a standard pay ment frequency. The pay ment runs w ould ideally be tw o times a month. In order to ensure that no invoices are paid earlier than necessary (see 6.1.1), only invoices due w ithin the respective pay ment r un w ill be processed e.g. an invoice due on the day after of the last run of the month should be processed in the next month. For information regarding ur gent pay ments and the pay ments approved as “immediate pay ments”, w e should r efer to the China Pay ment Schedule.
付款应具有标准的频率，最理想的为每月两次。

为避免发票提前支付，只有在付款周期里面的发票才可以启动付款流
程。

即：如果某一发票到期日是当月第2个付款日的后一天，必须在下个月第1个付款日执行付款。

如果有紧急付款和
经批准为即付的付款，详见第3附件《中国付款日期政策》。

6.4.
6.5. Treasury资金部
Treasury is responsible for selecting banks, for the negotiation of bank charges and for defining for mats for pay ments and account statements in order to ensure efficient processes BSC PTP area.
资金部负责选择银行，与银行商讨利率、付款和对账单形式，确保BSC PTP程序的高效运行。

As such, close cooperation betw een BSSC PTP, BSSC A TR Treasury Team and Zone Treasury is essential for the final stages of the pay ment process.
同时，在付款流程的最后一步，与BSSC PTP, BSSC资金组和地方资金部的紧密合作十分必要。

8. Capital Expenditure payment process w ithout Purchase Order for special projects没有采购订单的资本支
出付款流程（工程项目）
The capital expenditure of construction or refurbishment of a facility is going to be handled w ith an Internal Order Number per project and it does not require having a Purchase Order.
建筑费用的资本支出和设备整修将根据每个项目的内部订单号处理，不需要采购订单。