备用金制度thepettycashsystem

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1、备用金制度ThePettyCashSystem1适用范围Applicable本制度适用于公司内部各种涉及备用金业务的管理。Thissystemisapplicabletoavarietyofinternalmanagementofpettycashinbusiness.2控制目标ControlObjectives2.1确保所有的备用金付款都在预算内，保证资金使用的计划性，提高资金使用效率。Ensurethatallpettycashpaymentsinthebudgetandtheplanneduseoffundstoimprovecapitalef

2、ficiency.2.2确保所有的备用金都在个人限额内，并及时清账，以正确记录费用，控制坏帐风险。Ensurethatallpettycashinpersonwithinthelimits,andtimelycloseout,inordertoproperlyrecord,controlbaddebtrisk.2.3确保所有的备用金都得到准确和完整的记录。Ensurethatallpettycashareaccurateandcompleterecords.3备用金PettyCash3.1备用金分定额备用金、临时备用金两种。PettyCashincl

3、udingImprestandTemporarypettycash3.2定额备用金是指因支出频繁等原因而预留固定数额的款项作为灵活使用，具有时间长、比较固定的特点。Imprestisthatafixedamountisreceivedduetofrequentlypaid.Thebasiccharacteristicofanimprestislongtime,relativelyfixed.3.3临时备用金是指因临时性的需要而借支的现金，具有一次性、时间较短的特点。PettyCashisatemporaryneedforborrowingcash,w

4、ithaone-time,shorttimefeatures.4备用金申请审批、归还手续PettyCashApprovalandReturnProcedure4.1借支Borrowing借款人填写《备用金申请单》申请——部门主管或经理审核——总经理批准，财务经理（财务总监）审批——CEO批准——执行董事（超过限额或规定范围外）批准——出纳审核付款Borrowersfilloutthe“PettyCashApplicationForm”——reviewedandconfirmedbythedepartmentmanager——approvedbythe

5、GeneralManagerandFinanceManager——CEOapproval——ExecutiveDirector(abovethelimitoroutsidethebudget)approval--cashiercheckandpay4.2归还Return借款人归还现款或以报销费用抵冲或工资奖金中内扣——出纳收款，出具还款收据联。注：出纳收到还款后，必须在《备用金申请单》上加盖收讫章；出纳和借款人都必须在备用金还款财务联和还款收据联上签字。BorrowersreturncashtotheCompanyorreimbursementord

6、eductedfromsalariesandbounces——Cashiergivethe“firstcopy”(receiptcopy)toBorrowers.Remark:Afterreceiptofpayment,thecashiermuststamp“receivedchapter”onthe“PettyCashApplicationForm”;bothCashierandBorrowershouldsignonthefirstcopy(receiptcopy)andthesecondcopy(certificateofpayment).5定

7、额备用金Imprest5.1定额备用金使用者者、用途和金额限制Imprestapplicants,useandamountlimitation申请者Applicants用途Use限制金额AmountLimitation备注Remarks行政办公室AdministrativeOffice办公用品采购OfficeSupply元RMB（请根据实际情况添加）5.2定额备用金申请程序ImprestApplicationProcedure(1)申请者填写申请表；ApplicantsfillouttheApplicationForm;(2)部门主管就其申请备用金事

8、由的真实性、必要性进行初审；TheDepartmentManagercheckstheauthenticit