Chapter 26 Chapter 26 Financial Control

1. Expense management method of the first entry. In order to strengthen the company's financial management and control expenses, in line with the principles of careful planning, thrifty, and favorable work, and in accordance with national regulations and the actual situation of the company, special measures have been formulated. Article 2 Expense expenditure plan. All departments and subordinate enterprises of the company must formulate their unit expense plan at the end of each month according to the next month's work plan, which will be summarized and reviewed by the finance department, and approved by the company's office meeting or the general manager. The unit cost expenditure indicator.

Article 3 Approval authority The company also grants the deputy general manager and department manager the authority to approve the planned expenses. Article 4 Plan adjustment.The company's expense plan is flexible, and the authorization is adjusted or changed according to the implementation situation.To adjust the cost plan, you must fill in the "Application Form for Cost Adjustment", which can only be adjusted after being reviewed by the Finance Department and the director in charge, and approved by the general manager's office meeting. Article 5 Internal charge management.

1. The company improves the hierarchical management and accounting mechanism, and implements internal fee accounting methods. 2. Internal charges include the use of vehicles, the use of office supplies, and the cost of printing and communication. 3. For the cost standard, please refer to the internal expenses in the expense standard table, which shall be included in the scope of target plan management assessment and cost-effectiveness. Article 6 General Requirements for Expense Reimbursement. 1. The invoice must be an invoice page and a reimbursement page, which can be copied on carbon paper or printed by a computer. Ballpoint pens or pencils are not allowed to fill in. The stub page, delivery page, and accounting page cannot be used as reimbursement documents.

2. The content should be complete, such as title, date, product name, unit price, quantity, amount and other items should be filled in completely. 3. The seals must be complete, and there must be the official seal of the receiving unit (or the special seal for receiving money) and the signature (seal) of the payee; the receipts of public institutions must have a special financial seal; enterprises and self-employed must be uniformly printed by the taxation department Receipt. 4. The original documents (cars, boats, plane tickets, etc.) obtained from foreign units are not accepted due to improper storage, theft or loss, and the consequences will be at your own risk.

Article 7 These measures are formulated by the Finance Department, submitted to the general manager's office meeting for review, and implemented after the general manager's approval. 2. Expenditure standard Article 1 In order to facilitate the control of expenses, this expense standard is specially formulated in accordance with relevant regulations and in combination with the actual situation of the company. Article 2 travel expenses. (1) The company employees travel by car, ship, plane, accommodation, meals, and city transportation expenses, according to the regulations in the table below.The heads of all departments should strictly control the personnel who go out, and consider the deadline for completing tasks to determine the date of business trips.For those who go out on business, they will be seated according to the standard and should be reimbursed.If a business traveler visits relatives and friends to solve the accommodation problem by himself, it will be paid to the individual according to 40% of the standard; if the accommodation is less than the standard, it will be paid to the individual according to 50% of the savings; if the accommodation exceeds the standard, the excess part will be paid by the individual pay for it yourself.

(2) The transportation expenses of the staff on business trips shall be applied according to the standard.The relevant provisions shall be followed in the following situations: 1. If you take the train and stay on the train for more than 6 hours overnight from 8:00 p.m. 2. If the train meets the requirements of 1 and does not buy a sleeper ticket, the saved sleeper ticket fee will be issued to the individual.However, for the convenience of calculation, it is stipulated that the hard seat fare of the train that I actually take is converted into a certain percentage and issued. (1) Those who take local trains and direct express trains will be issued 50% of the hard-seat fare of express trains. (2) Those who meet the conditions for taking a soft-seat sleeper on the train, if they change to a hard seat, will also be issued in accordance with the prescribed hard seat fare ratio; but if they change to a hard-sleeper, the provisions of paragraph (1) of this article will not be implemented, and neither soft-sleeper nor hard-sleeper will be issued difference in fare.

3. If a staff member takes advantage of a business trip or transfer of work, and is approved by the unit leader to go home to visit relatives in advance, the detour car and boat fare will be deducted from the one-way car and boat fare for the business trip (according to the standard that the business traveler should enjoy), and the extra expenses Part of it is up to the individual to take care of themselves.If the detour car and boat fare is less than the straight-line one-way car and boat fare, it should be reported according to the actual expenses based on the car and boat fare, and no food subsidies, accommodation and transportation expenses will be paid during the detour and at home.

4. During the business trip, passengers who take direct express trains will temporarily follow the provisions of general express trains without sleeping berth subsidies, that is, the subsidy will be calculated at 45% of the fare for hard seats, and additional fees for the use of air-conditioning equipment will not be included in the fare within. 5. When the staff is transferred to work, the travel expenses shall be issued according to the implementation standards of the region to which they are transferred.Except for the transportation, accommodation, and food subsidies of the transferred personnel, other expenses shall be implemented in accordance with the relevant regulations.

6. During the period of hospitalization due to illness in the place of business trip, the food subsidy will be paid according to the standard, and the transportation and accommodation expenses will not be paid.The food subsidy will be suspended for hospitalization for more than one month. 7. The staff of the company who participate in various meetings held in other places can return to the company to receive food subsidies according to the standard of business trips, unless they have a certificate issued by the meeting organizer to take care of the board and lodging expenses themselves; Except for other cases, no relevant fees will be issued.

8. Employees who go to other places to study and train for more than 30 days will be paid according to 50% of the job standard. (3) The transportation expenses for employees visiting their relatives shall be implemented in accordance with the national regulations. Article 3 Regulations on transportation fees in the city. (1) Transportation expenses for work within the city. 1. Employees contacting business in the city, if the company does not have bicycles and motorcycles allocated, and cannot arrange company vehicles, the whereabouts shall be listed with the bus tickets they take, and the business affairs shall be reviewed by the supervisor, and the person in charge of the cost center shall sign the voucher for reimbursement.

2. Employees who are allocated bicycles by the government for contacting business in the city will pay the company's repair fee at the standard of 10 yuan per month to each person, and each bicycle will be covered for five years from the date of purchase.Lost and damaged within five years will be taken care of by oneself, and no additional transportation fees or reimbursement of city tickets will be made. If this affects work, you will be responsible. (2) Transportation expenses for employees to and from get off work. 1. If the employee's residence is more than 2 kilometers away from the work place, there is no company transportation vehicle to pick up and go to get off work, and the company does not have bicycles (or motorcycles) allocated to him, he can be reimbursed according to the amount of the monthly bus ticket receipt. 2. Those who meet the conditions in Article 1 and use private bicycles to commute will be paid a bicycle maintenance fee according to the amount of the monthly bus ticket. 3. For the above two types of subsidies, each department should submit an application report to the Administration Department for approval and filing after the employee reports to work. Within seven days after the end of each year, each department will make a list and report, and the Administration Department will release it according to the filing records combined with attendance verification. 4. For employees who do not enjoy the transportation subsidy and often go out on private bicycles for business, they will be given a monthly bicycle repair fee of 10 yuan upon approval by the person in charge of the cost center of each department. Article 4 Regulations on overtime, night shift, on-duty and missed meals. (1) Regulations on overtime pay: 1. If you need to work overtime on legal holidays (Christmas, Labor Day) due to work, the overtime pay will be calculated and paid according to the following formula: Daily wages x 3 x overtime days 2. If overtime is required due to work outside statutory holidays, the overtime pay shall be calculated and paid according to the following formula: Daily wages x 2 x overtime days 3. Employees must strictly control overtime work, and report to the department manager for approval in advance.Overtime work is only limited to emergency repairs, on-duty during holidays and other urgent production tasks, but the accumulated monthly hours shall not exceed 48 hours, and any overtime hours shall be reported to the general manager for approval. 4. After working overtime, employees can take compensatory leave without receiving overtime pay, but they must go through the registration procedures for compensatory leave. 5. During the employee's business trip, in case of statutory holidays and overtime work, overtime pay will not be counted. 6. Overtime pay will be issued by the Finance Department after being reviewed by the Human Resources Department. (2) The night shift fee stipulates that employees go to work between 22:00 and 6:00 the next day and cannot sleep, and the night shift fee is 8 yuan per person per night. (3) On-duty fee, for employees in the city who work within the special zone (or the reverse route) and cannot eat lunch at the company or at home, the person in charge of each cost center will sign and report the meal fee of 8 yuan.The report lists the time, location, and work content, which will be reviewed by the HR Department and issued by the Finance Department. Article 5 Provisions on field allowances. (1) Production personnel engaged in open-air, underground, and high-altitude construction operations will be subsidized 2 yuan per person per day based on the number of days they are on duty.Those who work for 2 to 4 hours on the same day will be paid as half a day, and those who work less than 2 hours will not be paid allowances. (2) Management personnel and engineering and technical personnel who work side by side can receive field allowances according to the standards of production personnel. (3) Outdoor survey personnel of the infrastructure office and business department of engineering management, RSU installation personnel of the infrastructure office, infrastructure management personnel, city purchasers of the finance department, customs declarers, canteen purchasers of the administration department, etc., will be subsidized 1 per person per day according to the actual number of days Yuan, (those who have survey design and installation commission award recipients will stop receiving this subsidy). (4) For various subsidies for car drivers, please refer to the special issue. Article 6 Other benefits. (1) Reimbursement of medical expenses for employees shall be carried out in accordance with relevant regulations.But every order above 200 yuan must be reviewed by the manager of the financial department. (2) Petroleum gas tanks used by the director of the office and various personnel above the division level shall be reimbursed by the Finance Department after reviewing and signing by the Administration Department. (3) The company's staff (including contract employees) will be paid 25 yuan per person per month for cleaning fees, 20 yuan for books and periodicals, 35 yuan for water and electricity subsidies, 73 yuan for commodity prices, 20 yuan for food prices, and 45 yuan for gas subsidies . Article 7: Refreshing beverage fee (issued from May to October each year) is stipulated. 1. In principle, the distribution scope shall be in accordance with Item 3 of Article 6. 2. The distribution standard is determined by the Ministry of Personnel and the Ministry of Administration according to the approved budget, the number of people is provided by the Ministry of Personnel, and the reimbursement is arranged by the Ministry of Administration. Article 8 Employee family planning shall be carried out in accordance with the latest issued relevant regulations. Article 9 For employee clothing subsidies and distribution, refer to the clothing subsidies and distribution methods. All regular employees (including contract employees) of the company will be given a set of summer clothes and winter clothes every two years.In addition, management personnel are issued a tie every year; production personnel are issued labor protection articles according to the time limit stipulated for labor protection. Article 10 The expenditure standards and management methods for temporary personnel going to Hong Kong shall be implemented in accordance with the provisions of (1986) No. 298.The expenditure standards and management methods for temporary personnel going abroad shall be implemented in accordance with the provisions of the (1984) Caiwaizi No. 610 document. Article 11 The right to interpret these regulations rests with the financial department of the company. 3. Detailed rules for petty cash management (1) The settings for petty expenses are divided as follows: 1. The Finance Department of the company is responsible for the sporadic payments of each unit. 2. The general affairs group of the construction site is responsible for setting up petty fund management personnel, which should be handled concurrently by the original general affairs personnel as much as possible. (2) Amount of petty expenses.The tentative construction site usually maintains 50,000 yuan per month, and it may be reduced or increased depending on the actual situation in the future, and then it will be researched and established. (3) The petty cash loan procedure is as follows: 1. For sporadic expenses of each unit, if you need to reserve cash, you should fill in the "Pocket Fund Borrowing (Repayment) Notice" and hand it over to the petty cash management personnel, that is, cash will be paid out with the voucher. 2. Temporary payment of petty expenses shall not exceed 1,000 yuan. For special accidents, it shall be approved by the manager of the enterprise department. 3. For the loan of petty expenses, the handler should obtain the official invoice or receipt stamped with the expense stamps of the handler and the supervisor within one week, and hand it over to the petty expense manager to reverse the loan. If the reversal procedure has not been completed within one week The money will be transferred to the personal debit account of the handler, and will be deducted once when the salary is paid in the current month. (4) The petty cash storage and operating procedures are as follows: 1. A petty cash account shall be established for the income and expenditure of petty cash, and a daily income and expenditure report shall be prepared and submitted to the manager for review. 2. The invoices or receipts received for petty expenses should be compiled and reported once a week with petty expense subpoenas and sent to the Finance Department. 3. After receiving the subpoena for petty cash expenditure, the Finance Department should make the payment on the same day in order to maintain the total amount and turnover of petty cash. 4. After the Finance Department receives the subpoena for petty cash payment and makes up the petty cash, if it finds any doubts about the attached documents, it can directly notify the handlers of each department to go through the supplementary procedures. 5. The petty cash account should be settled monthly. (5) The petty cash should be issued by the custodian and deposited in the Finance Department. If there is any shortage, the custodian will be responsible for compensation. (6) These detailed rules will come into force after being approved. 4. Borrowing and various expenses expenditure standards and approval procedures Article 1 In order to further improve the financial management and strictly implement the financial system, the standards and procedures are specially formulated in accordance with the company's standardized management implementation outline. Article 2 Loan approval and standards. (1) To borrow money from the business traveler, you must first go to the Finance Department to get a "loan certificate". After filling out the certificate, you must first obtain the approval of the department manager, then the approval of the relevant supervisor, and finally the approval of the financial manager before you can borrow.Those who have not reimbursed the difference of their previous borrowing expenses for more than three days without any reason shall not be allowed to borrow again. (2) For private loans from foreign units and individuals, after filling out the "loan certificate", they must be reported to the chief financial officer for approval, and only after being reviewed by the financial manager can they be borrowed.Any employee who borrows public funds shall not borrow again until the original loan is repaid. (3) For other temporary loans, such as business expenses, working capital, etc., the approval procedure is the same as the first paragraph of Article 1. (4) Probationary personnel borrowing travel expenses or temporary loans must be issued by a full-time employee with a guarantee letter or sign the guarantee, and if the borrower fails to repay the loan, the guarantor shall be jointly and severally liable. (5) All loan amounts within 3,000 yuan shall be handled according to the above procedures, and those exceeding 3,000 yuan shall be reported to the chief financial officer for approval. (6) After returning to the company on a business trip with a loan, they should report to the Finance Department within three days according to the regulations. After the reimbursement, part of the amount owed or those who do not go through the reimbursement procedures within three days are owed, the financial department has the right to deduct it from the salary of the current month. Article 3 Standards of business trip expenses and approval of reimbursement. (1) Accommodation. For those above the deputy manager of the company department, the average daily salary cannot exceed 300 yuan, the sponsorship business cannot exceed 200 yuan, and the salesperson cannot exceed 150 yuan.Senior leaders can be reimbursed after the approval of the director of the finance department if the accommodation fee exceeds the standard of 300 yuan due to their work. (2) Travel subsidies. A subsidy of 100 yuan per day is given according to the start and end time of the business trip. (3) Short-distance transportation within the city. It is controlled within 100 yuan per person per day and reimbursed by bills. (4) Other miscellaneous expenses. If the cost of storing parcels, telephone charges, and miscellaneous expenses are controlled within 20 yuan per person per day, they will be reimbursed with the documents. (5) Vehicle and ferry tickets. Reimbursement shall be approved and reimbursed according to the destination and mileage stipulated in the business trip. (6) According to the reimbursement documents arranged in advance by the business travelers, the accountant in charge will first comprehensively review the documents, and at the same time fill in the residence allowance according to the number of business trip days, and then the department manager will sign and report to the relevant supervisors for approval. After the financial manager reviews, the Can be reimbursed. (7) Business trips by plane must be approved by the department manager. Personnel from loss-making units who travel for three consecutive months are not allowed to take planes (report to the superior for approval in special cases). Article 4 Standards and approval of business entertainment expenses. (1) The business entertainment expenses of each business department of the head office shall be controlled within 25‰ of the operating income completed by each department, and shall be controlled by the department manager; the administrative functional departments of the head office shall be used according to the quota assigned by the head office, It is controlled by the manager of the finance department; the subordinate companies control it within 4‰ according to the completed operating income, and the manager controls the expenditure, and the excess will be deducted from the year-end profit distribution retained public welfare fund. (2) For business entertainment expenses within the quota, the reimbursement documents must have an official invoice from the tax department with clear numbers, first signed by the person in charge, indicating the purpose, and verified by the department manager, and then reported to the financial manager for review, and then by the relevant supervisor Only after the approval of the leader can the payment be reimbursed. (3) Business entertainment expenses beyond the quota are generally not allowed to be paid. If there are special circumstances, they must be reviewed and signed by the general manager and approved by the chairman before they can be reimbursed. Article 5 Standards and approval of welfare expenses and medical expenses. (1) Before the implementation of the medical insurance system, the medical expenses of the employees themselves can be reimbursed according to the medical treatment at public expense with the invoices of the hospitals above the district level; temporary workers can be reimbursed 50% with the invoices of the hospitals above the district level. (2) The children (female) of the company employees who have obtained the one-child certificate can enjoy the treatment of medical expenses with the certificate of the hospital above the district. If they have not obtained the one-child certificate, only one child is allowed to enjoy the treatment of full medical expenses, and the rest of the children enjoy half the treatment.The unemployed parents of employees will be reimbursed half of the medical expenses with the above hospital receipts (the list of family members will be approved by the personnel department). (3) The tuition and miscellaneous expenses of the children of employees shall be reimbursed with valid invoices, signed by the manager of the human resources department and reviewed by the manager of the financial department. (4) The purchase fee of gas cylinders shall be reimbursed at one time of 200 yuan with valid invoices. If both husband and wife work in the company's system, only one party shall be reimbursed. (5) Other welfare and medical expenses, less than 50 yuan shall be approved by the manager of the finance department, 50 yuan to 500 yuan shall be approved by the chief accountant, and all expenses exceeding 500 yuan shall be reported to the chief financial officer for approval. Article 6 Other expenses expenditure standards and approval. (1) Various production and operating expenses, within 2,000 yuan, should be signed by the person in charge and the department manager on the basis of the official invoice from the tax department, and then reported to the leader in charge for approval, and then sent to the financial manager for review and reimbursement.If it exceeds 2,000 yuan, it must be reported to the chief financial officer for approval. (2) Various non-production and operating expenses, within 2,000 yuan, shall be implemented in accordance with the first paragraph of Article 6; for 2,000 yuan to 5,000 yuan, it shall be reported to the chief financial officer for approval; for more than 5,000 yuan, it shall be reported to the chairman for approval. Article 7 Supplementary Explanation. If the approver of the expenditure is on a business trip, the approver shall sign the designated agent and submit it to the Finance Department for record, and the designated agent may exercise the corresponding approval power during the period. V. Principles of asset control system Article 1 The custody of assets and the recording of account books shall be carried out by different personnel. Article 2 The custody of assets shall be clearly assigned personnel to avoid confusion of responsibilities. Article 3 Tangible assets shall be protected from unauthorized or improper use. Article 4 The petty cash and cash on hand should be checked at any time, and the minimum amount should be maintained. Article 5 The verification and payment of various expenditures shall be handled separately. Article 6 Payment should be made by check as much as possible, and the issuance and storage of checks should be strictly controlled. Article 7 Payment checks that have been signed and sealed cannot be picked up or sent by the person who signed the check or the verifier. Article 8 The receipts and receipts of cash, inventory or other liquid assets shall be serially numbered in advance. Article 9 Personnel responsible for handling cash, securities and other valuable assets must have sufficient guarantees. Article 10 The above-mentioned personnel shall be transferred and rested in rotation, and other persons shall be appointed to take their place temporarily. Article 11 Once the payment vouchers are paid, the payment stamp should be affixed and the case should be cancelled, so as to prevent repeated requests for payment. Article 12 Valuables such as securities deposited in the internal safe or bank safe deposit box shall be kept jointly by two or more people. Article 13 If the staffing permits, the following responsibilities shall be separated to avoid concentrating on one person.Cashiers and accountants, financial supervisors and accounting supervisors, procurement and acceptance, sales and storage, salary calculation and payment, collection and accounting, shipping and storage, ordering and storage, etc. Article 14 Credit granting, discounts, customer gifts, entertainment, etc. should be strictly managed. Article 15 It is advisable to hold a comprehensive inventory of assets on a regular basis, including raw materials, materials, work in progress, finished products, supplies, fixed assets, etc. once a year. Article 16 The issuance of documents shall be duplicated once as much as possible, and alterations shall be avoided. Article 17 Try to establish written manuals for various tasks to avoid misunderstandings and promote efficiency. 6. Financial Analysis Writing Regulations □ General Article 1 These regulations are formulated in order to standardize the content and format of a company's financial analysis, fully reveal economic activities and their effects, and give full play to the role of financial analysis in enterprise management. Article 2 These regulations apply to all accounting units of the group, including independent accounting units and independent accounting units. □Completion of main economic indicators The calculation and filling of the third item value of each index. (1) The calculation caliber and format of each indicator shall be in accordance with the attached table (omitted) and the enterprise financial analysis table. (2) The number of plans in the table refers to the number of contracting targets of each company each year. (3) Industrial enterprises shall disclose the sales rate of industrial products and the level of increase or decrease compared with the same period of the previous year. (4) The return on investment indicators are limited to annual analysis and filling. □Financial status analysis Article 4 Analysis of production and operation status. Make a simple evaluation of the company's production and operation activities in the current period from the aspects of output, output value, quality and sales, and make a comparison with the level of the same period last year. Article 5 Cost analysis. (1) Changes in raw material consumption compared with the previous period, and an analysis and explanation of the reasons for the changes. (2) Changes in the increase and decrease of management expenses and sales expenses (compared with the previous period), and analyze the reasons for the changes, and separately analyze business expenses and sales commissions. (3) Determine the main products of the company based on the output of each product in the current period, analyze their sales gross profit, and analyze the feasible ways to reduce the unit cost of products according to specific conditions. Article 6 Profit Analysis. (1) Analysis of the proportion of main business profits to total profits. Main business profits are divided into product sales profit, commodity sales profit and operating profit according to industry, trade and other industries. (2) Explanation of various investment income, summary profit and loss, and other operating income. (3) Analyzing the profit and loss situation and the reasons thereof. Article 7 Analysis on the raising and utilization of funds. (1) Inventory analysis 1. Analyze the company's production and sales balance according to the product sales rate. 2. Analyze the causes of the inventory backlog and the integrity of the inventory products. 3. The analysis of the overstocked products disposed of in this period, including the quantity, amount and losses caused. (2) Analysis of accounts receivable 1. Analyze the reasons for the formation and handling of relatively large accounts receivable, including the progress of collection or appeal. 2. Proportion of the income without payment for goods in the current period to the total sales income, if the proportion is relatively large, the reason shall be explained. 3. The amount of the non-receivable part of the accounts receivable, including the advance payment, the deposit and the loan to the external unit, etc., and the loan to the external unit and other purposes that are linked to the account receivable account should be listed separately out and explain. 4. Quarterly and annual analysis should carry out aging analysis on accounts receivable, and provide classification explanations. Article 8 Liabilities Analysis. (1) Analyze the company's solvency and financial risk based on the debt ratio, current ratio and quick ratio. (2) Analyze the whereabouts of the increased loans in the current period. (3) Quarterly analysis and annual analysis should analyze the economics of each loan based on the comparison between the interest rate of each loan and the profit rate of funds, as one of the basis for adjusting the borrowing channels and plans. Article 9 Analysis of other matters. (1) Analyzing and explaining the relevant asset and liability items that have undergone major changes (such as long-term investment, etc.). (2) Analyze the cash balance of relatively large deferred expenses and accrued expenses exceeding the limit. (3) Analyzing and explaining other projects and major events that have a relatively large impact on the company's profitability and financial status. □measures and suggestions Article 10 proposes solutions and approaches through analysis of existing problems, including: (1) Put forward reasonable suggestions on the production and operation of the enterprise based on the analysis and the specific situation. (2) Make suggestions on the current financial management system. (3) Summarize the successful experience in the previous work. Article 11 The financial analysis should be signed by the person in charge of the company and the person who filled the form, and the official seal of the unit should be stamped on the upper right part of the first page of the form. If there are not enough columns or paper, please add another page, but keep it neat and beautiful . Article 12 The financial analysis of each enterprise shall be submitted to the Financial Management Department in duplicate before the 10th of each month. Article 1 Expense management process within the company's plan: 1. The fee party applies. 2. Department manager review and confirmation. 3. Audit by the financial department. 4. Authorize the deputy general manager or general manager in charge for approval. 5. The person in charge takes the relevant bills to the financial department for reimbursement. Article 2 All unplanned expenses of the company shall be reported to the general manager for approval. Article 3 Operation process for purchase and reimbursement of fixed assets: 1. For the purchase of fixed assets, there must be an approved purchase plan first, and the purchase of controlled goods must be processed by the board of directors with a special control certificate from the relevant department before they can be purchased. 2. Purchase within the same day, with the approval of the leader, you can borrow a blank check to purchase within the planned scope. If you know the price, unit name and account number in advance, you can go through the loan procedures, and the finance department will issue a check with the approval of the leader. 3. When reimbursement of fixed assets, a fixed asset card must be established and the asset number must be issued before the finance department allows the reimbursement. 4. After the fixed assets are reimbursed by the financial department, the financial department will include them in the subject of "internal transaction costs". Article 4 Operational procedures for the purchase and reimbursement of current assets: 1. The procurement department proposes the purchase plan for the purchase of raw materials, spare parts, and spare parts for the next month, and reports to the Finance Department to make a fixed payment plan for the next month after approval by the leader. 2. For all purchased materials and items, you must fill in the warehousing acceptance form (in triplicate, one for the purchasing, warehouse, and financial departments) before being reimbursed. 3. When retrieving materials and items, you must fill in the requisition form (in triplicate, one for the recipient, one for the warehouse, and one for the finance department). 4. Warehouse keeper and material accountant, check the accounts with the financial account every month, find the cause and correct the problem in time. 5. The material department should make an inventory at the end of the year, make a list of materials to check with the finance department, and make a profit and loss statement. 6. Purchasing department can borrow reserve funds as turnover of sporadic purchase materials. Equipment engineering department can also borrow reserve funds for urgently needed purchases of maintenance items. All year-end reserve funds are handed over to the finance department and borrowed in the next year. 7. Purchasing personnel can borrow a blank check (limited to a certain amount of expenditure) upon approval by the leader, and must report to the financial department for reimbursement within three days.If you get an official invoice, you can go through the reimbursement procedures and no longer need to borrow a blank check. 8. For all advance payments, fill in the loan form first, and after approval by the company's supervisor, make payment according to the contract requirements. Article 5 Operation process for procurement and reimbursement of office supplies and low-value consumables: 1. The administrative department will purchase, check and accept, and store in a unified manner according to the plan, and reimburse according to the invoice and warehousing form. 2. Urgently needed or special office supplies of various departments can be purchased by themselves upon approval: (1) The unit price is less than x yuan, or the total price is less than x x yuan, subject to the approval of the Minister of Administration. (2) The unit price is more than X yuan, or the total price is more than X X yuan, subject to the approval of the vice president in charge.After the purchase, submit the invoice and the physical object, and the administration department will check the storage form and enter the account for reimbursement. 3. In principle, the loading and unloading costs of office supplies are not reimbursed. Article 6 Operation process for reimbursement of vehicle usage fees: 1. Vehicle usage fees include gasoline fees, maintenance fees, road and bridge fees, parking fees, and driver subsidies. 2. On the basis of mastering vehicle maintenance, vehicle use, and fuel consumption, the administrative department formulates the vehicle expense plan for the current month. 3. For the reimbursement of fuel expenses, the driver must indicate the starting distance on the back of the invoice, and the administrative department will review it based on the odometer, fuel consumption standards, refueling time, quantity, and vehicle use records, and it will be signed and verified by the Minister of Administration. 4. Road and bridge tolls and car wash fees will be reimbursed once a month by the driver, and will be reviewed by the Administration Department based on the dispatch records and signed by the Minister of Administration. 5. A written report must be submitted before vehicle maintenance, explaining the reasons and estimated costs. When reimbursed, a detailed list of costs should be listed on the invoice, which will be reviewed by the administrative department based on the vehicle maintenance status and signed by the minister of administration. 6. The driver's driving allowance is calculated according to the overtime standard, and is paid out in the salary every month. Article 7 Operation process for reimbursement of transportation expenses: 1. See the company subsidy standard for transportation subsidies. 2. The transportation subsidy is distributed in the employee's salary. 3. Employees who cannot return to the meal on time can be given a meal allowance. 4. The daily transportation fee for employees outside the office is ×× yuan, which can be reimbursed by taxi after approval.Where the company dispatches a car or takes a taxi, the field transportation expenses are not reimbursed. Article 8 Operation process for reimbursement of entertainment expenses: 1. Reception according to the reception standard stipulated in the company's external reception method document. 2. Social entertainment should be applied for and approved in advance. 3. In principle, it is not allowed to cut first and play later. If it is impossible to handle it in advance due to special reasons, it must be reported to the relevant leaders in time afterwards. 4. Entertainment is generally held in designated hotels and guesthouses.Generally, after signing on the signing card, the settlement is made on a monthly basis, and it is not allowed to settle in other places or in cash without authorization. Article 9 These measures are formulated by the Finance Department, submitted to the general manager's office meeting for review, and implemented after the general manager's approval. Table 26-1 Sales Expenses Table Department: Unit: The first year The actual number of expenses in different years, the amount of expenses in each month, the proposed number of expenses in each month, January, February, March, April, May, June, July, August, September, October, November, and December. Changes in expenses Export expenses Domestic sales expenses Subtotal Domestic sales expenses Employment expenses Indirect artificial education and training expenses Clothing expenses Equipment expenses Depreciation and maintenance expenses Insurance expenses Taxes and rent expenses Office expenses Communication expenses Postage and telecommunications expenses Continuation Subjects in different years Actual expenses for each year Proposed monthly expenses January, February, March, April, May, June, July, August, September, October, November, December Domestic sales expenses, transportation expenses, stationery printing, purchase of travel expenses, meals, medicine Water and electricity charges Other expenses Advertising expenses Bad debt losses Sample gift Other subtotals Total Table 26-2 Management Fee Table Department: Unit: The first year Subject Details Year Actual Expenses Amount Proposed Monthly Expenses January February March April May June July August September October November November December Employment Expenses Indirect Labor Training and Clothing Expenses Equipment Expenses Depreciation Repairs Nursing fees, insurance fees, taxes, rent, expenses, business expenses, communication expenses, postage and telecommunications expenses, transportation expenses, books, newspapers and magazines, subject details, actual occurrences, annual expenses, monthly expenses, January, February, March, April, May, June, July, and 8 Month, September, October, November, December, what items to purchase, travel expenses, food expenses, medical expenses, water and electricity expenses, freight expenses, other expenses, directors’ and supervisors’ remuneration, labor service remuneration, free donations, various amortizations, total apportioned expenses of the General Management Office