现金预借(中英)

1、_Cash Advance现金预借（暂行）DIFFUSION LIST分发目录1、 all the staff全体员工精品资料_批准程序NAME姓名DATE日期SIGN签字Prepared By起草Checked By审核Approved By批准EffectiveDate生 效 日期Up dating journal更新记录精品资料_Up date NoDateReason for update更新编号日期更新事由12005-01-12Creation 制订精品资料_1. Objective 目的To standardize the procedures regarding the cash

2、 advance.精品资料_旨在规范现金预借的有关程序2. Scope 范围All the staff本程序适用所有员工3. References 参考no4. Definitions 定义 no5. Rules 规则5.1 Scope of issuing cash advance:现金预借的适用范围：- Any cash advance linked to travel-mission or purchase/acquisition用于出差及采购的临时预借- Permanent cash advance长期备用金5.2 General rules for cash advance现金预借的

3、一般规定The form”Cash Advance Request”must be filled in and authorized .No cash will bereleasedby the cashier without the presentation of the form duly authorized.现金预借必须填写“现金预借申请单”并取得相应批准。没有经过相应批准的现金预借单，出纳人员不得发放现金预借。精品资料_Permanent advances may be granted for staff who regularly travel and employeeswho o

4、fenneed to commit small expenses.经常出差或经常支付小额费用的员工可预借长期备用金。All permanentadvanceswill be given in RMB.For temporarycash advance,it ispossible toapply for USD for missions in a foreign country. No other currencies will be deliveredsinceDalian ETM only manages petty cash in RMB and USD.长期备用金只能以人民币的形式发放；

5、如果是国外出差，可申请临时美元借款；公司不提供出人民币和美元以外的现金预借款。5.3 Procedure to fill in the cash advance and authorizations现金预借申请单的填写和批准程序Filling in填写- Date, name and department of the beneficiary shall be written填写日期、申请人姓名、所属部门。- To give the amount and currency asked标明借款金额及借款性质Authorization批准精品资料_- To get the authorizatio

6、n, if the Cash Advance Request is linked to Travel-mission, a copy of duly authorized Travel Mission Request Form should be attached. If the Cash Advance Request is linked to purchase,a copy of duly authorized Purchase Application Form should be attached.- 与出差相关的现金预借，在提交现金预借申请单时，应附批准后出差申请单；与采购相关的现金预

7、借，应附批准后的采购申请单。- For better efficiency, It is recommended to apply for both authorizations for Trave Mission Request Form or Purchase Application Form and Cash Advance Request Form in the same time.- 为提高工作效率，现金预借单应与相关的出差申请单或采购申请单一起提交相关人员批准。- Authorization should be given by the Head of Department and

8、 General managerfor any request. Should the GM be absent, the Factory Director will give the approval if the mission or purchase has been properly approved.- 任何现金借款，均需申请人部门领导和总经理批准。如果总经理不在，在出差或采购得到批准的情况下，生产经理可批准现金预借。- In cash of cash advance for travel-mission or purchase:- 采购和出差的现金预借的批准：Noauthoriza

9、tionforcashadvanceshouldbe givenwithouta PurchaseRequest or Travel Mission Request attached and priory approved.只有附经过批准的出差和采购申请单，才能得到相应的现金预借。The cash Advance is authorized for a specific expense only. It is not allowed精品资料_to attribute it to another mission or purchase without the completion a newap

10、plication form.专款专用的原则，现金预借必须按其申请的用途适用。5.4 Release of cash and reimbursement of the advance现金预借的发放和返还followed.在发放现金预借前，出纳负责审核相关手续是否完备。返还The beneficiary will need to communicate the approved Expenses Report to FinancialDept. Then申请人将已经取得批准的费用报销单递交财务，那么：- If expenses duly approved exceeded the cash ad

11、vance, ETM will refund the difference to the beneficiary.如果批准的费用大于现金预借，公司将差额部分补给申请人。- If cash advance proves to be higher than the actual expense duly approved, the beneficiary shall then refund the difference to ETM. The remaining cash can not be kept for further expenses.如果批准的费用小于现金预借，申请人应将差额部分返回公

12、司，剩余现金不能保留以备将来之用。- Refunds must be made in the same currency as the advance; No other currency will be accept.精品资料_申请人返还公司的借款应与所借现金币种相同，其它币种不能被接受。- The Expense Report must be communicated to the Finance Dept. for check within one month from the date of return of mission or from the date of purchase.

13、出差或采购结束 1 个月内，费用报销单位递交财务部审核。- A cash receipt shall be issued and sent to the employee as soon as he/she return the cash advance or the Finance Dept. deducts the cash advance from his/her expense reimbursement.在员工归还借款或财务部从员工报销中扣除借款的同时，必须向远员工出具现金收据。- The advance amount exceeds RMB 5000 should inform F

14、inance Dept. withinthree working days.超过人民币5000 元的借款应提前3 个工作日通知财务部。- If it is a permanent advance, the reimbursement will be made at the end of the contract of Applicant, or at anytime earlier if required by General Manager.如果是长期预借款，在申请人合同期满或应总经理的要求将剩余借款返还公司。5.5Follow up of non reimbursed cash advan

15、ces现金预借款的跟踪迹管理The Finance Dept. is in charge of the follow up and the re-collection of cashadvances from the Applicant财务部负责跟踪和回收现金预借款。All permanent cash advance must be recorded individually in the accounting systemand request documents shall be classified in a separate file.精品资料_长期现金预借按员工明细分别及入会计帐簿

16、并将现金预借申请单单独归档保存。For temporary advance, once payment of the cash advance to the beneficiary hasbeen made, the Cashier shall file the cash Advance Request.临时预借在款付给申请人后，出纳应将现金预借申请单归档保存。The cash advance should be listed by individual, the individual balance of advanceshall be updated as soon as possible.现金预借按员工设明细，每个帐户的余额应及时更新。At the end of the month, Finance Head shall review the file. This will appear in thecurrent assets of balance sheet.月末，财务主管应检查现金预借情况，现金预借的余额应在资产负