公司财务制度内控制度

公司财务制度（内控制度）FINANCE SYSTEM第一章总则Chapter OneGeneral Provisions第一条为了提升本公司财务管理水平，加强内部会计监督，维护社会主义市场经济秩序，根据《中华人民共和国会计法》、《内部会计控制规范》等法律法规，制定本财务制度Article1For the purpose ofpromoting thelevel offinancial management of ourcompany,strengthening internalaccounting control,and keeping the marketeconomy in order,《》，《according to the PeoplesRepublic ofChina AccountancyLaw TheInternal Accounting》第二条本财务制度是指公Control Criterionetc,specially constitutethis financialsystemo司为了提高会计信息质量，保护资产的安全、完整，确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序Article2The financialsystem meansa seriesof methods,measures and procedures ofcontrolfor improvingthe qualityof accounting information,protecting safety and integrity ofproperties,executing involvedlaw andbylaw.第三条总经理对本公司财务制度的建立健全及有效实施负责，财务部长对内部会计控制负责Article3The general manager is responsible forsetting upsoundly andexecutingeffectively of the finance system,the financemanager isin chargefor the internal accountingcontrol.第四条制订本制度是为了达到以下基本目标Article4Constituting this system isfor followingobjectives:

（一）规范公司会计行为，保证会计资料真实、完整（）1Have anorm of accounting behaviors,ensure realityand integrityof downthe usedate,purpose,amount anduser etc..出纳会计负责购买、保管支票本票、汇票等支票的领用人必须在支票存根支或者票登记簿签字背书转让银行票据的应由背书人出具财务证明出纳会计应根据银行对账单及时注销票据Cashier isin chargeof purchasing,safekeeping of the checkcashiers check,draft etc.The userof checkmust sign on thecheck stubor register book.An forthoseendorsed drafts,endorser shouldoffer the financial certificate.Cashier shouldwrite offbills intimeaccording to the bank statement.主管会计负责发票的购买、保管、登记发票开具后，领用人应在存根联上签字The in-charge accountantis responsible for purchasing,safekeeping,registering ofinvoice.After issuingan invoice,the usershould signon thecheck stub..第十四条公司的财务专用章由财务部长或指定专人保管，法定代表人章由财务部长或指定主管会计保管，总经理章由本人或其授权人员保管严禁一人保管支付款项所需的全部印章按规定需要有关负责人签字或盖章的经济业务，必须严格履行签字或盖章手续Article14The specialseal forfinance of the companyis safely kept by thefinancial manageror hisappointed person.Legal representativesseal issafelykept by thefinancial managerorhis appointedin-charge accountant.General managersseal issafe keptby himselfor hisdeputy.Strictly forbidone personto keepall seals of payment.The economic business whichneedsigns orsealsofresponsible persons,must performthe procedure of signingor sealingstrictly.第十五条保险箱的钥匙由总经理和财务部长分别保管出纳人员开关闭保险箱时向财务部长和总经理借用钥匙Article15The keyof safe-deposit boxis keptrespectively by the general manager and thefinancial manager.When cashieruses thesafe-deposit box,lend the key fromfinancialmanager and general manager.第三章采购与付款Chapter Three Purchase andPayment第一条本制度所称的采购是指公司为了满足商品或劳务等需要所进行的各项业务活动本制度所指的付款是指公司对所采购的商品或劳务支付款项的行为Article1The purchasediscussed in thissystem means companycarries outvariousbusiness activitiesinorder to satisfythe needsof goods or services.The paymentdescribed inthissystem meansthe companysactions of payment formaking purchasesfor goodsorservices.第二条公司按照规定的程序办理采购与付款业务Article2Company transactsthe operationsof purchaseand paymentas stated procedures.一请购公司有关使用部门或人员应当根据企业预算、实际需要等情况，向采购部门提出采购申请经办人填制请购单，填明品名、规格、用途、预算金额、使用部门、经办人等内容，并提供采购合同，经办部门主管签字确认one Requestpurchase.The companysrelevant userof department or personnelshouldput forwardpurchasing requisitiontoward purchasingdepartment according to theenterprisebudget andactual demands.The operatorfills purchasingrequisition sheetinvolved name,specification,purpose,budget amount,department user,etc,and offer the purchasecontract,operating departmentmanager signs on thesheet.二审批审批人为财务部长和总经理财务部长根据规定的职责、权限和1程序对采购申请进行审批，并签署意见元以下采购可由财务部长审批2000总经理对根据规定的职责、权限和程序采购申请进行批准，并签署意见元以22000上采购由总经理审批总经理不能履行职务时，由总经理指定的代理人进行批准Two Examineand approve.The menof examiningand approvingare financialmanagerand generalmanager:1Financial managerperforms toexamine andapprove thepurchase application as stated duty,responsibility,procedure andsignon it.The purchasingamountunder2000yuan can be approved by financemanager.2General managerperforms toapprove thepurchaseapplicationasstatedduty,responsibility,procedure and signs onit.The purchasingamount beyond2000yuan isapproved bygeneralmanager.When generalmanager cantexecute hisduty,he canappoint his authorized agenttodo.三采购采购部门根据经过审批的请购内容办理采购，在采购过程中要做到比质比价营业部的设备、工具、物料的采购可由部长自行操作，也可委托总务部采购作业；管理部的采购作业由总务部操作ThreePurchase.The purchasingdepartment makespurchasing according to theapprovedrequest.During purchasing,the goodsof differentqualities and prices should becompared.Purchasing ofequipments,tools,materials of the businessdepartment canmade bymanager,also canentrust the general affairs department topurchase;The purchasesofmanagement departmentcan be made by the general affairsdepartment.四验收使用部门应对实际采购物品或劳务进行验收并填制验收单，对验收中发现的问题应及时报告并按批准意见处理Four Checkand accept.Utility department should check the goodsor servicesof actualpurchasebefore acceptanceand fill in receiving note;The comingup problemshould bereportedin timeand treatedwith asapproved opinion.五付款财会部门应当对采购业务的各项原始凭证进行审核，复核采购的请购单、发票、验收单、合同等各项单据和凭证是否齐备，内容是否真实，手续是否齐全，计算是否正确审核无误并经授权批准后，方可按照规定货币资金支付程序办理货款支付手续，及时登记有关的账簿Five Pay.The accountingdepartment shouldperform toreview thevarious originaldocumentsof purchasingoperation,recheck thepurchase requisition,invoice,receivingnote,contract tosee whether the billsand documentsare complete or not;whether thecontents arerealor not,whether procedureare complete or not,whether thecalculation resultis right or not.After auditedwithout anyerror and approved bymanager,just cantransact paymentfor goodsasstatedprocedure of moneypayment,enter relevantaccount bookin time.第三条公司应当建立供应商信息管理系统，对目标采购市场信息进行动态管理，充分了解相关供应商的商品价格、质量、供货条件、信誉以及供应商的设备状况、技术水平和财务状况，为公司采购决策提供可靠信息Article3Company shouldset upthe vendorsinformation management system,carry out thedynamic statemanagement towardthe targetpurchase marketinformation,well understand theprices,qualities,terms ofdelivery,credit standings,equipments conditions,technique levelandfinancial conditionof thesuppliers,provide dependableinformation forcompanyspurchasing decision.第四条公司对于一般和重要物品或劳务的采购，应当建立由采购、技术等部门参与的比质比价体系，综合考虑价格、质量、供货条件、信誉和售后服务等条件，确定供应商及采购价格对一些特殊或重大的采购项目应当采取招标方式确定供应商Article4As forthe purchasesof commonand importantgoodsor services,company shouldsetup thecomparative pricesand qualitiessystem whichinvolved purchasingand techniquedepartment.Synthetically thinkover prices,qualities,terms ofdelivery,credit standingsandafter-sales service,etc.,confirm vendorsandprice.As forsome specialor greatpurchasingitems,invite publicbidding toconfirm venodrs.第五条公司应当根据国家《合同法》及相关法规，与所确定的供应商签订正式采购合同，并由采购部门负责合同的执行，监督以及合同文本的保管Article5Company shouldenter into the formalpurchasing contract with thedeterminate《》supplier according to nationalThe ContractLaw and other relatedlaws.The purchasingdepartment isresponsible forexecuting,supervising andkeepingthe contracttexts.第六条公司指定专人验收所购物品或劳务并出具验收单或验收报告，实行验收与入库责任追究制Article6Company appointsspecial personto checkand acceptthe purchasedgoods andservices,finds out the responsibilityif therehad wrongbehind checkingand warehousing.第七条公司财会部门应当及时核对采购发票、验收单或验收报告、入库单、合同等相关凭证，检查其真实性、合法性及合规性Article7Companys accountingdepartment should check therelated documentsincludingpurchasing invoice,receiving report,warehousing entry,contract etc.,check theirfacticity,legitimacy andvalidity.第八条公司财会部门应当加强应付账款管理，由主管会计按照付款日期、折扣条件等合同规定管理应付款项已到期的应付账款须经财务部长审批后方可办理结算与支付Article8Accounting departmentshould strengthen the management of accounts payable,thein-charge accountantmanages accountspayable according to the contract provisionssuchas dateofpayment and thediscount termsetc.The maturedaccountspayableshould beexaminedand approved by financial manager,afterwards justcan be settled andpaid.第九条公司应当加强退货与折让的管理，采购部门办妥退货手续或取得折让后，由财会部门办理退货款或折让款的有关手续，并定期或不定期加以审查Article9Company shouldstrengthen themanagement ofreturn andallowance.Afterpurchasing departmenthas donethe procedureof goodsreturned orgot allowance,accountingdepartment justdoes relevantprocedureofreturn andallowance,and it is censoredperiodicallyor aperiodically.第十条公司财务部会同总务部，定期或不定期的核对相关的总分类账、明细分类账和实物账，以达到账账相符、账证相符、账实相符如有不符，应查明原因，及时处理Article10Accounting departmentassociates withgeneralaffairsdepartment toperiodicallyor casuallychecktherelated generalledger,sub-ledger andphysical goodsledger,to achievethatledgers comply with otherledgers,ledgers complywith documents,ledgers complywithphysical goods.If thereis difference,find outcauses andtreat with it in time.第四章销售与收款第一条本制度所称销售与收款是指商品销售和劳务供应Chapter FourSale andCollection及其收款行为，包括接受客户订单，核准客户信用，签订合同，发运商品或提供劳务，开具销售或劳务发票，收取款项等内容Article1Sale andcollection referredin thissystem meansthat companysells goods,providesservices andcollects moneythrough transactions,including thatcompany accepts customersorders,approves customerscredit,enters incontracts,delivers goodsor providesservices,draws invoicesfor salesorservices,collects moneyetc.第二条公司将办理销售、发货、收款三项业务的部门分别设立一销售部门负责处理订单，签订合同，催收赊销货款，对销货退回、折让的审批和具体执行公司信用政策二仓库管理部门负责审核出库入库手续是否完备、单据是否齐全并办理出库入库的具体事宜三财会部门负责对销售业务进行记录、对出入库的商品进行核查、督促销售部门对应收账款的催收并对回款情况进行分析汇报四公司建立专门的信用管理岗位，负责制定公司信用政策，监督各部门信用政策执行情况Article2Company respectivelysets upthree departmentsof sale,delivering,collection.One Sales department isresponsible fordealing withorders,signing contracts,dunningfor deferred payments,approving returnsales,allowances andcompanys credit policy.Two Warehousemanagement department isresponsible for examiningwhetherprocedures ofsending goods and conveying goods arecompleteor not,whether billsforsending goodsand conveyinggoods arecompleteor not.Three Accountingdepartmentisresponsiblefornoting downbusiness of selling,checking billsof documentfor sendinggoodsandconveyinggoods,reminding the salesdepartment todun fordeferredpayments,analyzing thestatus offunds returned.Four Companysets upthe specialcredit managementpost,it isresponsibleformakingthe companyscreditpolicyand supervisethe departmentsexecutive statusof creditpolicy.第三条营业部根据销售业务的定价控制制度，制定价目表、折扣政策、付款政策并予以执行，执行特殊价格应由总经理审批Article3Business departmentsets downprice catalogue,discount policy,payment policytoperforms accordingto thepricing policyofsellingoperation,and theexecuting ofspecialprice should be examinedandapprovedby thegeneralmanager.第四条销售部门应当按照信用政策来决定赊销特殊情况应提前向部长提出申请对符合赊销条件的客户，应由部长批准签字Article4Salesdepartmentshould decidecredit saleaccordingto the creditpolicy.For thespecialcircumstances,offertheapplication towardmanager in advance.As forthe customerswhocomplywithcredit saleterms,approval should bemadebythemanager.第五条销售人员接受客户订单后，销售部门应当对接受的订单进行登记销售人员应根据授权与客户签订合同Article5After salespersonacceptscustomersorder;thesalesdepartmentshouldregisterthe acceptedorder.Salesperson shouldsign acontractwithcustomer underauthorization.第六条销售合同签订后，销售人员应将合同副本送交财务部门销售人员应当根据销售合同编制一式多联的业务交接单，作为仓库、运输、开票和收款等有关部门发生职责的依据Article6After signingsale contract,salesperson shouldhand over thecontractcopy tofinancial department.Salesperson shouldprepare aunited operation settlement sheetsof fourpieces;they arewarrants forperforms ofwarehouse,transport,invoice andcollection.第七条财务部门应当在合同副本、业务交接单（结算单）、发运凭证核对无误后，开具销售发票，向客户收款Article7Financial departmentshouldcheckthecontractcopy,operationsettlementsheet,and dispatchlist without any errors,then makesout salesinvoice tocollect moneyfrom thecustomer.第八条财务部应根据业务交接单（结算单）开具销售发票，及时登记业务结算accountinginformation..二堵塞漏洞、消除隐患，防止并及时发现、纠正错误及舞弊行为，保护公司财产的安全、完整2Stop uploophole,remove hiddentrouble,prevent anddiscover,correct mistakesandembezzlement in time,protect thesafetyandintegrityof the company^property.三确保国家有关法律法规和公司内部规章制度的贯彻执行3Ensure theinvolved nationallaw andbylaw of company tocarry out.第五条根据以下基本原则制订和实施财务制度Article5Based onthe followingprinciples,constituting andexecuting thefinance system:一遵守国家有关法律法规，考虑公司的实际情况1Obeying withrelevant nationallaws andregulation,thinking overthe actualcircumstance of company.二约束公司内部涉及会计工作的所有人员，任何个人都不得拥有超越财务制度的权力2Restrict allstaffs ofcompany whoinvolve inaccounting work,and anyonecan notowna powerbeyond thefinancesystem.三涵盖公司内部涉及会计工作的各项经济业务及相关岗位，并应针对业务处理过程中的关键控制点，落实到决策、执行、监督、反馈等各个环节3Cover variouseconomicbusinessand relatedposition ofwhat accountancywork incompany,and shouldaim atthekeyof controlpoint in the businessprocessing process,carry outto thedecision,inspect,supervise,feedback etc,each link.四保证公司内部涉及会计工作的机构、岗位的合理设置及其职责权限的合理划分，坚持不相容职务相互分离，确保不同机构和岗位之间权责分明、相互制约、相互监督4Ensure thataccountancy frameworkand positionsare schemedreasonably,powersand responsibilitiesare measuredreasonably,insist thatincompatible postsmust beseparatedmutually,and assurethat powersand responsibilitiesare clear,restricted andsupervisedmutually amongdifferent frameworksand posts.五遵循成本效益原则，以合理的控制成本达到最佳的控制效果5Based onthe costefficiency principle;attain thebest controlresult byreasonable costcontrol.六财务制度应随着外部环境的变化、公司业务职能的调整和管理要求的提高，不断修订和完善6The financialsystem shouldadapt tothe changeofcompanyenvironment,adjustment ofoperation functionand improvementof managementexpectancy,continuouslyit willbe revisedand perfected.第二章货币资金Chapter TwoMonetary Capital第一条本制度所称货币资金是指公司所拥有的现金、银行存款和其他货币资金Article1The monetarycapital discussedinthissystemmeansthe cash,bank depositand othercurrencyfunds ownedby company.第二条公司按照规定的程序办理货币资金支付业务Article2Company carriesoutthe payment transactionsof monetaryfunds accordingto theprocedureoftheprovision.一支付申请公司有关部门或个人用款时，应当提前向财务部提交货币资金支付申请，填写费用报销单、用款申请单、差旅费报销单等，注明款项的用途、金额、预算、支付方式、经办人，经办部门负责人等内容，并附有效经济合同或相关证明费用报销单用于小额、零星费用的现金报销、个人代垫费用的报销用款申请书用于较大金额费用的支出，业务成本的支出差旅费报销单用于个人出差费用的报销1Payment application.When companysdepartmentorperson drawsmoney,whoshould handoverthe payment application tothefinancialdepartmentinadvance,fill intheexpenses sheetor paymentapplication sheetor travelexpense sheetetc.,write downthepurpose,amount of money,budget amount,payment form,operator,manage ofactivedepartment etc.,and attachedthe economiccontracts orrelated evidence.Theexpenses sheet is used for cashdisbursement ofthe smallsum,sporadic expenses,andpersonal advancemoney expenses.Payment applicationis usedfor defrayof biggeramount of money andoperation cost.Travel expensesheet isusedforpersonal expenseson business trip.

（二）支付预审主管会计审核支出申请是否合法，是否符合公司支出范围，内容填写是否正确、完整，金额计算是否准确，支付方式、支付企业是否妥当等（）2Payment examination.The in-charge accountantexamines whether theexpenditure applicationis legitimateornot,whether thepayment agreeswith companysexpenditure scope ornot,whether thecontents areright andintegrated ornot,whetherthe amount ofmoneyis calculatedaccurately ornot,whether theform ofpayment andthe payer is rightornot etc.

（三）支付审批审批人为财务部长和总经理（）财务部长根据规定的职责、1权限和程序对支付申请进行审批，并签署意见发生金额在人民币元以下2000的货币支出由财务部长审批（）总经理根据规定的职责、权限和程序对支付2申请进行批准，并签署意见发生金额在人民币元以上的货币支出由总经2000理和财务部长同时审批总经理不能履行职务时，由总经理指定的代理人进行审批（）（）3Payment approval.It isapprovedbyfinancial managerandgeneralmanager:1The financemanager examinesand approvesthepaymentapplication accordingto theduty,responsibility,and procedurein the provisions,then commentsand signsonit.Themoney outlay which isnot beyond the amount of RMB2000yuan isapprovedbythe（）financial manager.2The generalmanager approvesthepaymentapplicationaccording tothe duty,responsibility,andprocedurein the provisions,then commentsand signsonit.The moneyoutlaywhichis beyond the amountof RMB2000yuan isapprovedbythegeneralmanagerand thefinancialmanager.When thegeneral managercantexecute hisduty,who canentrust tohisauthorizedagent.

（四）支付复核主管会计应当对批准后的货币资金支付申请进行复核，复核货币资金支付申请的批准范围、权限、程序是否正确，手续及相关单证是否齐备，金额计算是否准确，支付方式、支付企业是否妥当等复核无误后，交由出纳人员办理支付手续4Payment rechecking.The in-charge accountantshould recheckthe approvedpaymentapplicationtosee whetherthe approvalscope,responsibility,procedure isrightor not,whethertheprocedure andrelated documentsare allexistent ornot,whether thecalculationis accurateornot,whethertheform ofpaymentand thepayerisrightor notetc.After recheckingwithout anyerrors,itishanded overto cashierto pay the money.五办理支付出纳人员应当根据复核无误的支付申请，按规定办理货币资金支付手续，及时登记现金和银行存款日记账5Payment execution.Cashier shouldpay the money accordingtotherecheckedapplication andrelational provisions,then notedown in the journal accounts of cash andbank deposit in time.第三条单位应当加强现金库存限额的管理，超过库存限额的现金应及时存入银行库存现金限额是指为保证公司日常零星支出按规定允许留存的现金的最高数额库存现金的限额通常为人民币元日常开支需要量不包括企业每月发放工资和不定期5000差旅费等大额现金支出出纳会计必须严格遵守库存限额的规定，不能任意超过，超过限额的现金应及时存入银行；库存现金低于限额时，可以签发现金支票从银行提取现金，补足限额Article3Company shouldstrengthenthemanagementofamount limitationof cashon hand.The cashon handbeyondthe limitation shouldbe deposited in bank intime.The limitedamountof cashon handis theallowable maximumamount inordertoassure sporadicexpensescanbepaid everyday.Usually thelimited amountof cashis RMB5000yuan.Thedemand amountof dailyexpenditure doesntinclude thebig sumof cashdisbursement suchasmonthly salaries and businesstrip expenses.Cashier shouldobey theregulation strictly,cantexceed arbitrarily,the amountof cashbeyondthelimitation shouldbe deposited in bank intime.When theamountof cash belowthelimitation,can drawa cashcheque todraw cashfromthe bank,making upthe deficiencyof quota.第四条公司根据《现金管理暂行条例》的规定，结合本公司的实际情况，制定本公司现金管理办法，确定本公司现金的开支范围不属于现金开支范围的业务应当通过银行办理转账结算现金的使用范围《Article4Company,in accordance with the provisions of The Temporary Regulations ofCash》，Management consideringthe actualcircumstanceofour company,constitute theapproachof cashmanagement andmake surethe expenditurescope ofthe cash.The businessexpensewhich exceedthe cashexpenditurescopeshouldbesettled by transfer through bank.The usagescope ofthe cash:根据国家现金管理制度和结算制度的规定，企业收支的各种款项必须按照国务院颁发的《现金管理暂行条例》的规定办理，在规定的范围内使用现金允许企业使用现金结算的范围是职工工资、补贴、津贴；⑵个人的各种奖金；个人劳务报13酬；各种劳保、福利费用以以及国家规定的对个人的其他支出；向个人收购物45品的价款；⑹出差人员必须随身携带的差旅费；⑺零星支出，且已由员工代垫支付属于上述现金结算范围的支出，公司根据需要向银行提取现金支付，不属于上述现金结算范围的款项支付一律通过银行转账结算According tothe provisionsofthenational cashmanagementsystemand thesettlementsystem,various amountofmoneyof receiptand paymentshouldbecarried outaccordingto《》theprovisionsofTheTemporaryRegulationsofCash Managementandtheuse ofcashshould beinthescopeoftheprovisions.The scopewhere cashallows touse is as follows:1salariesandsubsidies ofstaffs;2Personal variouscash bounties;3Personal wage;4Various laborinsurance,welfare expensesandotherstatutory personalexpend;5Paymentfor purchasingfrom individual;6The moneymust betook alongwith forbusinesstrip;7The sporadicdefrayment ofalready beingpaid byemployee inadvance.The defraymentbelongs tothe above-mentioned scopeofcashsettlement,companydraws cashfrom bankfor paymentaccordingtoneed,and thatdoes notbelong tothe scopeshouldbesettledbytransferthrough bank.应该通过银行转账的支出，特殊情况请求支付现金的，收款人必须出具收款收据后方可支付The defraymentwhich shouldbe transferredthroughbankasking forcash paymentforspecial reasons,the receiverhas toshow thereceipt,after thencashier canjust payit.第五条出纳会计负责经管现金日记账、银行存款日记账，不兼管其他账目的记账工作出纳人员不得兼任稽核、会计档案保管和收入、支出、费用、债权债务账目的登记工作非出纳会计不得经管现金单位不得由一人办理货币资金业务的全过程Article5Cashier isin chargeof journalaccounts ofcash andbankdeposit,but doesntkeepother accounts.Cashier cannottake moreposts suchas audit,accounting archivessafekeepingand bookkeepingof income,expenditure,expenses,receivable andpayable accounts.Anyonecannot managecash exceptcashier.One personcannot carryoutthewhole processesof thecashoperation.第六条通常公司现金收入应当及时存入银行，不得用于直接支付公司自身的支出用收入的现金直接支付支出的行为，叫做“坐支”公司的营业收入收取现金的，必须及时送存银行，并在解款单上注明款项的来源Article6Usually the cash incomeshouldbedepositedinbankintime,and cannotbe useddirectlyfor expenditure.The behaviorthat usesthe cashreceived topaytheexpendituredirectly iscalleduse ofrevenue tofinancial expensesn.Normally theincome inform ofcashmust bedepositedinbankintime,andthesource ofmoney shouldbe noteddown oncashremittance note.第七条公司借出款项必须执行严格的授权批准程序，严禁擅自挪用、借出货币资金借款审批程序为借款人填写借款单，填明借款用途、金额；部长审核并签署12意见；财务部长审批并签署意见；出纳会计根据审批后的借款单办理支付借34款单由出纳会计保管，超过一个月的借款出纳会计应提示借款人还款Article7Company lendingmoney tosomeone shouldgain strictprocedureofauthorizationand approval.Forbid todefalcate andlend moneywithout authorization.The approvalprocedureof borrowisasfollows:1Borrower shouldfill ina borrow application,write downthepurposeandtheamountof moneyhe/she wantsto borrow;2The departmentmanager approvesandsigns.3The financialmanager approvesandsigns.4Cashier carryout paymentaccordingtothe approvedborrowapplication.Theborrow applicationsheetiskeptbythe cashier,if theloan timeis beyonda第八条公司取month,cashier shouldremind tothe borrowerto returnthemoney.得的货币资金收入必须及时入账，不得私设“小金库”，不得账外设账，严禁收款不入账出纳会计必须保证账款相符，严禁挪用、套用现金；严禁以“白条”抵充库存现金，不得留存账外现金Article8The revenuesof monetaryresources thatthe companyobtained hasto beentered injournalaccounts intime.Forbid toestablish secrettreasurynand establishsecret accounts,Revenues withoutentering injournalaccountsare forbiddenstrictly.Cashier mustensure thecash balance sameas bookofaccount balance.Forbidden todefalcate,substitute cashby第九条公司严格按照《支付结算written noteand subsistcash outoftheaccounts book.办法》等国家有关规定，加强银行账户的管理，严格按照规定开立账户，办理存款、取款和结算《》Article9Company,strictly inaccordancewithpaymentsettlement measuresnationalrelevant provisionetc,strengthens themanagementofthe bank accounts,sets upbank accountaccordingtotheprovision strictly,transact savings,withdrawal andsettlement.公司定期检查、清理银行账户的开立及使用情况，发现问题，及时处理The companyperiodically checksand clearsthe bankaccounts,if discoversproblems,should dealwith it intime.第十条公司严格遵守银行结算准则，不准签发没有资金保证的票据或远期支票，套取银行信用；不准签发、取得和转让没有真实交易和债权债务的票据，套取银行和他人资金；不准无理拒绝付款，任意占用他人资金；不准违反规定开立和使用银行账户Article10Company complieswith thebank5s settlementdiscipline strictly.It disallowstoissue thebank billor post-dated check withoutanyassuring bankrollto imposebank credit;itdisallows toissue,obtain,transfer thebank billwithout actualtrade andrights ofcreditdebitto imposebankroll andothers9funds;it disallowsto refusepayment withoutany reasontooccupy andimpose others9funds arbitrarily;it disallowsto disobeytheprovisionsto openanduse bankaccount.第十一条主管会计每月核对银行账户，编制银行存款余额调节表，使银行存款账面余额与银行对账单调节相符如调节不符，应查明原因，及时处理Article11The in-charge accountantchecks thebankaccountmonthly,prepares thebankbalance reconciliationstatement,reconciles thebank balancetothebank statement.If thereisdifference,find outthe reason and dealwithitintime.第十二条出纳会计每天下班前清点库存现金余额，与现金日记账核对，填写库存现金盘点表现金盘点表记录每天的库存现金余额、借款单金额、现金日记账余额、账实不符的金额及原因等每日的现金盘点表由财务部长审核签字Article12Cashier shouldcount the cash andcheckwiththecashjournal book,fillinthe cashstatementbefore goingoff dutyeveryday.The cash statement shouldrecord thecashbalance,amountofloan,accountbalanceofcashjournal book,the reasonfordifference etc.The dailycashstatementis checkedand signedbythefinancialmanager.每月末出纳会计将现金盘点表、银行对账单、银行存款余额调节表等汇总编制货币资金报表，并装订成册交总经理审阅Cashier gathersthecashstatement,bankstatement,bank balancereconciliationstatement etc.to compilethe monetaryfunds statement,and bindsinto avolume andhandsover tothegeneralmanager toreview.财务部长定期和不定期地进行现金盘点，确保现金账面余额与实际库存相符发现不符，及时查明原因，作出处理The financialmanager stocktakingthecashperiodically andcasually toinsure thatthecash accountbalance complieswith physicalholding ofstock.If discoversdifference,find outthereasonandtreat withitintime.第十三条公司的支票本票、汇票等、发票购买、保管、领用、背书转让、注销等必须专设登记簿进行记录，防止空白票据的遗失和被盗用票据购买后出纳会计应在购买簿登记，记录票据的号码票据领用时应登记领用簿，记录领用日期、用途、号码、金额、领用人等Article13The purchasing,safekeeping,using,endorsing,canceling ofchecks cashierscheck,draft etc.and invoicesofthecompany mustbe recordedin specialregister bookto keeptheblank billaway fromloss andbeing embezzled.After purchasedbills,the cashiershouldrecord downthe numberof billsintheregister purchasebook.When usingthe bill,the cashiershoulduse theregisterbookto record。