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外企财务制度范本(中英文)

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Advances and Expenses Claims

借款和费用报销

Cash Advance Policy and Procedure

借款政策与程序

Policy

政策

It is the company policy that the agreed policy and procedure must be complied with when

getting cash advance from Finance Department.

公司的政策是：任何人从财务部借款必须遵从公司的政策与程序。

Purpose

目的

To achieve effective cost control

实现有效成本控制

Procedures

程序

1. APPLICATION OF ADVANCES

申请借款

• Application for Cash Advance/Travel Approval must be prepared by the

applicant for the advance of traveling, the applicant should fill in the relevant

items, such as itinerary and travel purpose, etc.

• 员工出差前需填写借款/出差审批单，申请人需详细填息具体内容，如日程和出差目的等。

• Advance amount should be approved by the Head of Department, then submit

to Finance Controller and GM for approval directly.

• 借款金额需得到相关部门经理批准，然后提交财务经理与总经理批准。

2. SETTLEMENT OF ADVANCES

借款结算

• Expenses Claim Report needs to be prepared by the claimant after every trip

• 报销人应在每次出差后填写报销明细单。

• All Tax Invoices must be pasted neatly and attach to the Expenses Claim

Report accordingly

• 所有发票应整齐粘贴，并附在报销明细单后面。

• Finance Department will check the contents of the claim report and approval of

expenses must be obtained from the GM

• 财务部核对报销明细单的明细，各项花费均须获得总经理的批准。

• Every expense claim is to be settled the existing outstanding advance.

• 每次结算只能针对已经发生的借款。

• No further amount to be advanced to the same person, if there is an

outstanding advance amount NOT settled

• 任何员工不能同时有两笔借款，若上一笔借款没有归还，则不能继续借款

3. AMOUNT OF ADVANCES

借款金额

The amount of advance should not overflow one month salary of borrower. For person

who have petty cash on hand, then the petty cash should not overflow 2 months of

their salary.

借款金额原则以借款人的月薪为限额，不得超过。长期持有备用金的员工，其持有备用金金额不得超过该员工月薪的2倍。

Travel Expenses Policy and Procedure

出差费用政策与程序

Policy

政策

It is the company policy that all employees must adhere to the Travel Expenses Policy and

Procedure when on company related business trip.

公司的政策是所有员工因公出差时须遵循公司制定的出差费用政策与程序。

Purpose

目的

To set standard for travel expenses and to achieve effective cost control

制定出差费用标准并获得有效的成本控制。

Procedures

程序

Prior to any travel, an employee must prepare a Cash Advance/Travel Approval and have it

approved by Finance Controller and GM. Any cash advances required for travel must be

requested 1 working days prior to travel in order to facilitate the Finance Department time to

prepare funds.

员工须在出差前一天填写借款/出差申请单，并由财务经理与总经理批准，以方便财务部门准备资金。

1. Application

申请

• If such trip is to be traveled by air, the HR/Admin Department is responsible to

purchase the air ticket

• 若交通工具是飞机，则由人事后勤部安排购买机票。

2. Expenses Records

花费记录

• Claimant has to follow the company policy to settle the expenses.

• 报销人应根据公司政策报销费用。

• All tax invoices related to the trip must be pasted properly by the claimant for

submission

• 与出差相关的发票应整齐粘贴好。

• Finance Dept. will check the contents of the report and ensure the supporting

match with the claimed amount and then prepare the cash

• 财务部应核对报销明细表内容，确保票据与金额相符后准备现金。

• An Expenses Claim shall be submitted within 3 working days of return from

the trip.

• 报销明细单应该在出差归来三个工作日内提交。

3. Settlement of Expense Claim

出差费用结算

• The expenses amount must be set off against the advance amount immediately

after every trip.

• 每次出差归来后应及时核销费用，归还借款。

• Finance Department is responsible for updating the traveling expenses records

• 财务部负责及时更新出差花费记录。

• Before expenses reimbursement should signed by Finance Controller and GM.

• 费用报销前须经财务经理与总经理签字

4. Entertainment

宴请

• Entertainment is arranged ONLY when there is a need

• 只有在必要时才可安排宴请

• Sales relative entertainment approved by VGM, Others approved by GM.

销售相关宴请须经主管销售副总批准，其他须经总经理批准。

5. Travel expenses standard

差旅费标准

Employees should make every effort to minimize travel expenses wherever

possible. Meal allowance is for employee on travel（one-day trip is not include）

the distribution is 20% for breakfast, 40% for lunch, 40% for dinner, but if

entertainment is arranged during the time, all the relevant meal allowance will be

cancelled, the payment is based on the actual expenses with official invoice under

the limitation. The travel guidelines for the company are described below:

员工应尽量节约出差费用，餐补是对因公出差的员工的补助（当日往返无餐补），具体分配为：早餐占餐补的20%，午餐占餐补的40%，晚餐占餐补的40%

若有招待宴请，则取消所有相关餐补，所有补助凭正式发票按规定标准报销。具体标准如下：

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外资公司财务制度(3篇)

外资公司财务制度(3篇)

第1篇

第一章 总则

第一条 为规范外资公司财务行为，加强财务管理，提高资金使用效益，保障公司合法权益，根据《中华人民共和国公司法》、《中华人民共和国会计法》等相关法律法规，结合公司实际情况，制定本制度。

第二条 本制度适用于公司所有财务活动，包括资金筹集、资金运用、成本费用、收益分配等。

第三条 公司财务管理遵循以下原则：

1. 法规合规原则：严格遵守国家法律法规和财务制度，确保财务活动合法合规。

2. 实事求是原则：真实、准确、完整地反映公司财务状况和经营成果。

3. 严谨规范原则：建立健全财务管理制度，规范财务流程，提高财务工作效率。

4. 保值增值原则：加强资金管理，提高资金使用效益，实现公司资产保值增值。

第二章 财务管理体制

第四条 公司设立财务部，负责公司财务管理工作。财务部直接对总经理负责。

第五条 财务部的主要职责：

1. 负责制定和实施公司财务管理制度；

2. 负责编制公司财务报表，及时、准确地向管理层提供财务信息；

3. 负责公司资金筹集、运用和管理；

4. 负责成本费用核算和控制；

5. 负责公司收益分配；

6. 负责税务筹划和申报；

7. 负责财务分析和决策支持；

8. 负责其他与财务管理相关的职责。

第六条 公司各部门应积极配合财务部的工作，提供必要的财务资料和协助。 第三章 资金管理

第七条 公司资金管理遵循以下规定：

1. 资金筹集：公司资金筹集应合法合规，不得违规拆借、担保、投资等。

2. 资金运用：公司资金运用应合理、高效，确保资金安全。

3. 资金支付：公司资金支付应严格按照审批程序进行，不得擅自支付。

4. 资金核算：公司应建立健全资金核算制度，确保资金收支真实、准确、完整。

第四章 成本费用管理

第八条 公司成本费用管理遵循以下规定：

1. 成本核算：公司应建立健全成本核算制度，真实、准确、完整地核算成本。

2. 成本控制：公司应加强成本控制，降低成本费用，提高经济效益。

财务管理制度英文版

财务管理制度英文版

I. Introduction

This Financial Management Policy (hereinafter referred to as "Policy")

is formulated in accordance with the relevant laws and regulations of

the People's Republic of China, the Company's Articles of Association,

and the principles of sound financial management. The Policy aims to

ensure the Company's financial stability, enhance the efficiency of

financial operations, protect the legitimate rights and interests of

shareholders, and achieve sustainable development.

II. Scope of Application

This Policy applies to all employees, departments, and affiliated

institutions of the Company. It is also applicable to the Company's

financial activities, including but not limited to budgeting, accounting,

internal control, and financial reporting.

III. General Principles

1. Compliance with Laws and Regulations: The Company shall strictly

财务制度(中英文)Financial Managemnt Regulations【精品可编辑范本】

财务制度(中英文)Financial Managemnt Regulations【精品可编辑范本】

财务管理制度

Financial Management Regulations

第一章 总 则

第一条 为了加强公司的财务管理和财务监督工作，保护本公司和投资人各方的利益，根据国家有关外商投资企业的法律、法规等，特制定本制度。

This system is hereby established in the list of national laws and regulations regarding to

foreign investment enterprise in order to well manage and supervise financial affairs of this

company and protect interests of the company and investors.

第二条 公司的财务活动，遵守中国的有关法律、法规和本规定，接受国家财税机关的检查和监督,并对董事会及投资人各方负责.

All financial activities of this company conform to Chinese laws， regulations and this

system， receive inspection and supervision of state financial and tax authority and are

responsible to board of directors and investors.

第三条 公司各部门和职员办理财会及财会相关事务,必须遵守本制度.

Departments and employees of this company shall abide by this system when involved in

financial affairs or such affairs concerned。

外资企业中英文会计报表范本

外资企业中英文会计报表范本

会外工０1表 FROM AJI-01单位：元 Printed by For theyear(or,quarter,month)ended JULY31,1998MONETARYUNIT:YUAN 资 产 ASSETS行次年初数 资期末数 资负债及所有者权益 LIABLITIES AND OWNER'EQUITY行次年初数所有者期末数所有者LINENOAT BEG OF YEARAT END OF YEARLINENOAT BEG OF YEARAT END OF YEAR流动资产 CURRENT ASSETS EQUI流动负债: CURRENT LIABILITIES 现金 Cash on handIT1 短期借款 Short term loansS42 银行存款 Cash in bankloan2 应付票据 Notes payableansS43 有价债券 Marketable securities4 应付帐款 Accounts payableties44 应收票据 Notes receivableetie5 应付工资 Accrued payrolletie45 应收帐款 Accounts receivablees6 应交税金 Taxes payablevabl46 减：坏帐准备 Less:Provision for bad debts F7 应付股利 Dividends payablebad47 预付帐款 Advance to suppliersd de8 预收货款 Advances from customersbts48 其他应收款 Other receivablesustom10 其他应付款 Other payablesesust50 待摊费用 Deferred and prepaid expenses For11 预提费用 Accrued expensesaid51 存货 Inventoriesns12 职工奖励及福利基金 Staff and worker' bonus andwelfare fundhe year(o52 减：存货变现损失准备 Less:Provision for loss onrealizationof inventoriesquarter,mo13 一年内到期的长期负债 Long-term liabilities due withinone yearinventorie53 一年内到期的长期投资 Long-term investments maturingwithin one yeartoriesquar15 其他流动负债 Other current liabilitiesg with54 其他流动资产 Other current assetslities16 流动资产合计 Total current assetsg with17 流动负债合计 Total current liabilitiesg with55长期投资: LONG TERM INVESTMENTSliti长期负债: LONG-TERM LIABILITIESliti 长期投资 Long-term investmentsiesg18 长期借款 Long-term loansment56一年以上的应收帐款 Receivables clooectable after onryearne yearto20 应付公司债 Debentures payablee aft57固定资产: FIXED ASSETS: pay 应付公司溢价(折价) Premium (discount) on debenturespayableeartorie58 固定资产原价 Fixed assets-cost) on d21 一年以上的应付款项 Payable due after one yearenturesp59 减:累计折旧 Less:Accumulated depreciationes pa22 长期负债合计 Total long termliabilitiesbleear60 固定资产净值 Fixed assets-net valueerm li23 固定资产清理 Disposal of fixed assetsm liab27在建工程: CONSTRUCTION IN PROGRESSsm l其他负债: OTHER LIABILITIESROGR 在建工程 Construction in progressliab28 筹建期间汇兑收益 Exchange gain during start-upperiodsbleeart61无形资产: INTANGIBLE ASSETS:ing 递延投资收益 Deferred gain oninvestmentsperiod62 场地使用权 Land occupancy rightvestm29 递延税款贷项 Deferred taxes creditstment63 工业产权及专有技术 Proprietary technology andpatentsriodsblee30 其他递延贷项 Other deferred creditd pate64其他无形资产 Other intangible assetsd pate31 待转销汇兑收益 Unamortized exchange gainatentsr65 无形资产合计 Total intangibleassetsriodsb32 其他负债合计 Total other liabilities asset66其他资产: OTHER ASSETSer l 负债合计 Total liabilitiessset67 开办费 Organization expensesies33所有者权益: OWNERS' EQUITYation 筹建期间汇兑损失 Exchange loss during start-upperioddsbleear34 资本总额Registered capital(货币名称及金额Currency andamount)oddsbleeart 递延税款借项 Deferred taxs debit and a35 实收资本Paid in capital(非人民币资本期末金额amount offoreign currency at end of period,month)ended D68 递延投资损失 Deferred loss on investmentsncurr36 其中:资损 其他递延支出 Other deferred expensesmentsn37 中方投资Chinese investment(非人民币资本期末金额amount of foreigncurrency at end of periodnth)ended DEC69 待转销汇兑损失 Unamortized exchange loss foreig38 外方投资Foreign investment(非人民币资本期末金额amount of foreigncurrency at end of periodnth)ended DEC70 减:已归还投资 Less:Investment returnedeign c71 资本公积 Capital surplusnede72 储备基金 Reserve fundusne74 企业发展基金 Enterprise expansion fundigncu75 利润归还投资 Profit capitalised on returnof investmentnd of76 本年利润 Current year profitrn o77 未分配利润 Undistributed profitstrn o78其他资产合计 Total other assetsted pr 所有者权益合计 Total owners' equityrnof i80资产合计 TOTAL ASSETS Tot 负债及所有者权益总计 TOTAL LIABILITIES AND OWNERS'EQUITYnvestmentn81附注：Notes：1.受托加工材料Customer' materials to be processed____;2.受托代销商品Consignment in____;3.代管商品物资Goods held for others____;4.5.租入固定资产Fixed assets under operating lease____;6.本年支付的进口环节税金Current year payment of import taxes____.d for others____;