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。
1. This system is hereby established in the list of national laws and regulations regarding to foreign investment enterpri in order to well manage and supervi financial affairs of this
company and protect interests of the company and investors.
第二条 本制度适用于有限公司。
2. This system is applicable to Shanghai Co., Ltd.
第三条 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。
3. All financial activities of this company conform to Chine laws, regulations and this sy
stem, receive inspection and supervision of state financial and tax authority and are responsible to board of directors and investors.
第四条 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。
4. Departments and employees of this company shall abide by this system when involved in financial affairs or such affairs concerned.
第二章 现金管理
第五条 严格按照中国人民银行规定的现金管理办法和财政部关于企业单位货币资金管理 和控制的规定， 办理有关现金收支业务。
5. Handle cash receipts 蜓字组词and payments strictly in accordance with Cash Management春节初一到初七的风俗 Methods formulated by Chine People's Bank and Stipulations on Managing 新生儿荨麻疹and Controlling Currency and Capital by financial department.
第六条 办理现金收支业务时， 应当遵守以下规定：
6. Following rules must be obrved when handling cash receipts and payments: 1.按照现金管理规定， 现金应控制在核定库存限额之内。
6. 1 Amount of cash shall not be beyond authorized stock according to cash management stipulation.
2.凡各项业务收入的现金必须当日交存银行。
6.2 All cash receipts shall be deposited intact in the bank each day.
3.与单位之间的经济往来， 除零星小额的支付可以使用现金外， 必须通过银行 结算。
6.3 All economic transactions with other units shall be ttled among banks except that petty cash disburment can be made by imprest.
4. 向银行存入和支取现金的凭证， 必须如实注明现金来源和用途。
6.4 Faithfully indicate source and purpo of cash in each voucher of saving and
drawing money in and from bank.
5.不准用不符合制度的凭证顶替库存现金， 即不得"白条抵库"。
6.5 Do not replace stock cash with substandard voucher, namely "Paper in Cash Stock".
6.不准谎报用途套取现金。
6.6 Do not draw cash by any fal excu.
7.不准用银行账户代其他单位和个人存入或支取现金。
6.7 Do not u the account to save or draw cash of other units and individuals.
8.不准用单位收入的现金以个人名义存储， 不准保留帐外公款， 不得设置"小金 库"。
6.8 Do not save cash from revenue of the company in bank in the name of individuals. Public money not in the account is not allowed to retain, nor is "small
treasury".
9.不准用收入的现金"坐支"。
6.9 Do 寝室not u revenue cash to meet expens.
第七条 现金的使用范围：
7. Events covered by cash:
1.支付给职工的工资 、奖金等。
7. 1 Pay and premium. 2.支付给职工的市内差旅费 、外地差旅费 、就餐费 、职工探亲路费等。
7.2 Local traveling expen, nonlocal traveling expen. table money, traveling
expens 十里飘香影院for visiting family etc.
3.支付给临时工 、外包工的劳务报酬或其他服务费用。
7.3 Recompen to casual laborers and contractors or other rvice 4.按银行规定结算起点 1000 元以下的零星支出。
7.4 Patty payment below 1000 RMB by stipulation of bank.
5.按央行规定需支付现金的其他支出。
7.5 Other payments required to cover with cash by stipulations of central bank.乌鸡汤的功效
第八条 凡超过 2000 元以上的现金支出， 必须提前二天报财务部， 以便及时向银行预约 提款。
8. Payments of over 2000 RMB shall be reported to financial department two days in advance so that the department can draw cash from bank in陶行知教育名篇 time.
第九条 财务部应建立现金 、银行存款日记账， 按照业务发生的先后顺序逐笔序时登记 。 每日终了， 应根据登记的"现金日记账"结余数与实际库存数进行核对， 做到帐实相符 。
月 份终了， "现金日记账"的余额必须与"现金"总账科目的余额核对相符。
9. Financial department shall establish cash journey and journey of cash in bank and chronologically register the events. Check balance on the "Cash Journey" to make it accordant with 电子请帖模板actual stock, at the end of each day. Balance of "Cash Journey" shall conform to that of General Ledger of Cash at the end of each month.
