I. Cash management

1, cash expenditure range

1, 1 For cash loans, the handlers need to fill in the "Loan Application Form", which will be approved by the department manager, general manager/chairman, and then go to finance for withdrawal.

1.2 Anyone who borrows more than RMB 1000 must make an agreement with the cashier in advance to prepare in advance.

1.3 The service fee will be paid every Friday afternoon. The labor fee of each project shall be taken away within three months from the date of payment, and those who fail to take it for more than three months shall be deemed to have given up automatically, and the amount shall be owned by the company.

1.4 The cash received by each department should strictly implement the cash management system, and be handed over to the financial cashier for unified management before the end of the day, and no misappropriation is allowed.

1.5 according to the corresponding regulations of the state and the company on cash and settlement, the scope of cash expenditure of the company is as follows:

1.5. 1 employee salaries and various wage allowances;

1.5.2 individual labor remuneration;

1.5.3 All kinds of labor insurance and welfare expenses and other personal expenses stipulated by the state;

1.5.4 various bonuses awarded to individuals in science and technology, culture and art, sports, etc. according to national regulations;

1.5.5 Travel expenses that the company's business travelers must carry with them;

1.5.6 Other expenses that need to be paid in cash as stipulated by the People's Bank of China.

2. Cash receipts and payments management

2. 1 Cash accounting and management shall be reasonably divided, and cash business processing shall be separated from accounting and bookkeeping. Non-cashier personnel shall not manage cash, and adhere to the internal containment principle of "separate money from accounts".

2.2 When collecting cash, the cashier shall fill in the receipt voucher truthfully and in detail, and affix the "Cash Receipt" stamp on the original voucher.

Generally speaking, sales personnel are not allowed to collect cash from the buyer. If it is really necessary to collect cash under special circumstances, they must go through the necessary declaration and approval procedures, and wire transfer to the company account at the place of collection with valid certificates of the unit. It is strictly forbidden to bring it with them.

2.3 Cash receipts and payments must be made into legal and valid original vouchers. Anything that does not conform to the system regulations or the procedures are not perfect will not be handled. Only after passing the examination can it be used as the basis for preparing accounting vouchers and registering account books.

2.4 The receipt and payment of each cash must be carefully reviewed by the accountant, and the review procedures are complete, the figures are correct, and the contents are legal, etc.

2.5 The cashier pays cash or issues a cash check according to the payment voucher prepared and audited by the accountant, and the payee must sign the check stub and payment voucher before receiving it.

2.6 After the payment is paid, the cashier shall stamp the payment voucher and the attached original voucher with the stamp of "paid in cash", and send it to the accountant of the financial department in time for checking and posting;

2.7 Strictly abide by the "Provisional Regulations on Cash Management" promulgated by the State Council, and implement the "six prohibitions":

2.7. 1 It is not allowed to replace cash on hand with vouchers that do not conform to the financial system, that is, it is not allowed to be a "white bank";

2.7.2 It is not allowed to lie about the purpose of taking cash;

2.7.3 Bank accounts are not allowed to deposit or withdraw cash on behalf of other units and individuals;

2.7.4 It is forbidden to use the cash collected by the company to save in the name of individuals;

2.7.5 It is not allowed to keep off-balance-sheet public funds, that is, it is not allowed to "keep public funds privately" or set up "small coffers";

2.7.6 Cash withdrawal is not allowed, and cash income must be sent to the bank in time.

3. Cash custody

3. 1 the finance department should be equipped with a special safe, and the office where the safe is placed should have perfect anti-theft and safety monitoring facilities. Cash in stock must be kept in the anti-theft safe, and personal cash or property is prohibited in the safe. The key of the safe shall be kept by the cashier of the finance department, and no non-cashier shall touch it. The keeper shall ensure the safety and integrity of cash and securities.

3.2 Estimate the required cash usage according to the daily sporadic expenses, and determine the cash limit on hand (tentatively 20,000 yuan). The cashier in the finance department must deposit the cash exceeding the cash limit in the bank on the same day. According to the expected cash demand, the cashier of the finance department will issue a cash check within the specified amount, which will be reviewed and signed by the manager of the finance department, and then withdraw cash from the bank where the account is opened for later use. When a cashier goes to the bank to withdraw cash, two people must go to handle it at the same time.

4, cash inventory

4. 1 At the end of each day, the cashier registers the cash book one by one according to the receipt and payment voucher and according to the order of business occurrence, works out the book amount of cash on hand, and checks it with the actual amount of cash on hand, and registers the cash count every day;

4.2 At the end of each month, cash book's balance must be checked with the cash general ledger account balance to ensure that the accounts are consistent. The person in charge of the financial department shall organize the inventory of cash on hand regularly or irregularly (at least once a month). The inventory records shall be signed by the cashier, supervisor and the person in charge of the finance department for confirmation.

4.3 At the end of each day, the cashier of the Finance Department will issue a daily statement of cash receipts and payments, a weekly statement of cash receipts and payments and a monthly statement of cash receipts and payments at the end of each month.

Second, check management

1, the purchase, collection, storage, cancellation and invalidation of checks shall be filled in the check register in time. 1. 1 Checks must be properly kept, blank checks must be kept in the safe, and it is forbidden to affix the reserved seal of the bank in advance; The wrongly signed cheque or refund must be stamped with "void" stamp and kept together with the stub; When the deposit account is closed, the cashier must return all the remaining blank checks to the bank for cancellation.

1.2 When issuing checks, they must be used in numerical order, and cheques with uncertain dates and future cheques are not allowed; It is not allowed to rent or lend checks; Shall not issue blank checks and blank checks; The purpose and payee should be clearly stated when issuing the limit transfer check.

1.3 Cash checks can only be used to withdraw cash, and all economic and business transactions above the settlement starting point will use transfer checks; Transfer cheque can only be used for transfer settlement, and cash cannot be withdrawn.

1.4 To use a check, the handler must fill in the "Check Loan Application Form", and go to the finance department to handle the check collection procedures after being approved by the project manager, department manager and general manager. The cashier has the right to refuse to issue a new check if the invoice is not reimbursed in time within ten days after the check is received.

2. Management of bank draft settlement

2. 1 When using a bank draft for business settlement, the business manager should first go through the bill borrowing procedures according to the check application, review and approval procedures.

2.2 When handling the bank draft, the cashier shall fill in the "Power of Attorney for Bank Draft" to the bank. The contents of the power of attorney include: the place of payment, the name of the payee or payee, the bank where the account is opened, the bank account number and the payment amount; If you need to pay cash at the exchange place, you should first fill in the word "cash" in the "remittance amount" column, and then fill in the amount of the draft.

2.3 The power of attorney of bank draft shall be handed over to the agent to go through the issuing formalities in the bank after being stamped with the seal (seal).

2.4 Upon receipt of the bank draft paid by other units, the cashier or sales cashier shall promptly hand it over to the Planning and Finance Department, which shall go through the settlement formalities at the bank at the latest the next day.

2.5 The cashier and the agent shall properly keep the bank draft, and I shall be responsible for the losses caused to the company due to improper keeping.

3. Securities management

3. 1 The cashier must deposit all kinds of securities in the bank safe for safekeeping. With regard to the seal for opening the bank safe, the accountant in charge and the cashier in charge shall affix their seals together. Cashiers should always pay attention to the maturity date of various securities, redeem the principal and interest on schedule, and fill in the form immediately to prepare accounting vouchers.

3.2 Foreign economic exchanges can be settled not only by cash, bank deposits and securities, but also by other monetary funds and L/C deposits. The planning and finance department will assign special personnel to check the balance regularly, and clean it up in time after the business, and return the balance to the bank.

Line account.

Three, the project cost (with the project number) application and reimbursement

1. Where the project expenses need to be submitted to the finance department after the "Notice of Project Establishment" and "Project Budget Form" approved by the project manager, department manager and general manager are delivered, the project expenses can be applied.

2. To purchase project supplies and pay project expenses, the personnel designated by the department shall fill out the loan slip in cash or check according to the project budget plan, which shall be signed by the project manager and the department manager, submitted to the financial audit and submitted to the general manager for approval before receiving the cash or check.

3. Reimbursement of project expenses: the project number must be marked on the back of the original invoice and signed by the handler, project manager and department manager. The handler should fill in the "expenditure voucher" and paste the documents on the expenditure voucher, then fill it in according to the purpose of the expenditure, and submit it to the financial department for review and approval, and then submit it to the general manager for reimbursement.

4. To handle telegraphic transfer, money order and other remittances to foreign cooperative units, you should first obtain the official invoice issued by the cooperative unit, then fill in the "Remittance Notice" and pay the payment agreement signed with the cooperative unit, which shall be signed by the project manager and department manager on the back of the invoice, submitted to the financial audit and reported to the general manager for approval, and then the cashier will handle the remittance within one month.

5. To pay the project labor fee, the relevant supervisors should fill in the "Labor Fee Payment Form" and sign it by the project manager and department manager. Those who need to be paid by the bank should be reported to the finance director before 10 of each month and then be handled uniformly. Those who need to receive cash in person should be reported to the finance director before Wednesday of each week, and then distributed after1:00-5: 00 every Friday afternoon.

6. Reimbursement of travel expenses shall be completed by the reimburser according to the company's travel expenses reimbursement regulations, and submitted to the project manager and department manager for signature after being reviewed by the cashier, and then reimbursed by the financial officer after being submitted to the general manager for approval. If it fails to be reimbursed within the specified time, the next travel loan will not be paid in advance; If the expenses incurred due to special reasons exceed the travel expenses reimbursement regulations, the reasons shall be stated, and the expenses shall be reimbursed after approval by the department manager and general manager.

V. Application and reimbursement of sales expenses

1. The expenses (except the expenses related to the project) required by the research and support departments shall be filled out by the handlers in cash or check according to the department budget plan, signed by the department manager, submitted to the financial audit and submitted to the general manager for approval, and then received in cash or check.

3. Reimbursement of sales expenses must be signed by the handler and department manager on the back of the original invoice. Handlers should fill in the "expenditure voucher" and paste the documents on it, then fill it in according to the purpose of the expenditure, and submit it to the financial audit, which will be reimbursed after being submitted to the general manager for approval.

Six, management fee application and reimbursement

1. To purchase office supplies (to be purchased in bulk at a designated place through bidding) and pay office expenses, the person designated by the administrative department shall fill out the loan slip in cash or check according to the purchase and approval plan, which shall be signed by the department manager, submitted to the financial audit and received by the financial manager for approval.

2. Reimbursement of office expenses must be signed by the handler and the department manager on the back of the original invoice. The handler should fill in the "expenditure voucher" and paste the document on the expenditure voucher, fill it in according to the purpose of the expenditure, and submit it to the financial audit, which will be reimbursed after being submitted to the general manager for approval.

Seven, invoice issuing and management

1.The person in charge of the project should print out the application form for issuing formal invoice from the project management system on time according to the project requirements, and report it to the finance department for issuing formal invoice after being signed by the department manager.

2. In order to ensure that every invoice issued by the company can reach customers quickly and safely, and reduce the losses caused by the loss of invoices to the company, please ask the project leader to implement the following provisions.

① Delivery of invoices

Official invoice in the same city: express delivery or personal delivery when convenient.

Remote: postal express

Proforma invoice: according to the actual situation, choose email, fax, surface mail, registered mail, air mail and express delivery.

In order to avoid the loss of the invoice, please pack the invoice in an envelope or staple it in the contract sent together.

② Confirmation of invoices

Inform the recipient of the delivery time before sending the invoice, and ask the recipient to give feedback in time after receiving it, so as to make a good job of confirmation. If express delivery is used in the same city, please ask the courier to ask the recipient to open the mail on the spot when delivering the mail, and call back the sender to confirm that the invoice has been received (please say hello to the recipient before sending it, and inform the company's front desk, who will make a request to the express delivery company).

③ Punishment measures

Due to the failure to deliver the invoice in accordance with the regulations, resulting in the loss of the invoice, the company will give certain economic penalties according to the losses caused.

Eight, the provisions of the reimbursement time and reimbursement vouchers

1. All expenses incurred in the current month shall be reimbursed in the current month, and shall not exceed 10 at the latest; otherwise, it shall be directly reported to the department manager and general manager for approval by the handlers, and then reimbursed by the finance department.

2. All completed reimbursement documents should be legible and cannot be altered, otherwise the financial affairs will not be accepted.

3. All externally obtained reimbursement vouchers must be official documents uniformly prescribed by the tax authorities or the Finance Bureau, and all informal documents cannot be used as reimbursement vouchers. The name of the company must be written on the head of the reimbursement voucher.

4. All project expenses, sales expenses and office expenses with the purchase amount above 500 yuan shall be marked with the name of the payee's unit, contact name and contact telephone number on the back of the invoice (preferably VAT invoice).