商业财务报销流程培训模板ppt课件

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,12/12/20XX,WWW.DESIGNERSPARADISE.COM,#,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,12/12/20XX,WWW.DESIGNERSPARADISE.COM,#,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,12/12/20XX,WWW.DESIGNERSPARADISE.COM,#,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,12/12/20XX,WWW.DESIGNERSPARADISE.COM,#,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,12/12/20XX,WWW.DESIGNERSPARADISE.COM,#,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,12/12/20XX,WWW.DESIGNERSPARADISE.COM,#,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,12/12/20XX,WWW.DESIGNERSPARADISE.COM,#,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,12/12/20XX,WWW.DESIGNERSPARADISE.COM,#,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,12/12/20XX,#,汇报人：小,XX,汇报时间：,20XX.X.X,财务报销流程,20XX,A variety of templates are available for you to download, please feel free to download and use,目录,/DIRECTORY,1,2,3,费用报销管理办法,业务招待费报销,差旅费报销,第一部分,paste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text. Your content to play here, or through your copy, aste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text.,Your content to play here, or through your copy,paste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text. Your content to play here, or through your copy, aste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text.,点击此处添加文本内容，如关键词、部分简单介绍等。点击此处添加文本内容，部分简单介绍等。点击此处添加文本内容，如关键词、部分简单介。,费用报销管理办法,基本原则,1.,责任明确原则。,2.,费用划分原则。,3.,费用清晰原则,4.,及时报支入帐原则,以上事项支出低于,2,万元必须经领导审批，超过,20000,元报经理办公会议研究决定。未经审批的费用一律不得报销。,5.,费用申请原则,1,3,2,4,员工出差,业务招待,外出参加会议及培训,办公物品采购,出差申请单,招待申请单,培训、会议申请表,购买办公用品申请单,业务经办人,业务审核人,审批人,责任人,财务审核人,对所办理经济业务的真实性、正确性，对所填写的各类报销凭证的真实性、准确性、完整性负责。,部门负责人。对所审核业务的真实性、合理性负直接责任。,财务人员。对费用报销的合法性、合规性、金额的准确性负直接责任。,总经理或副总。对费用报销的合法性、合理性负责。,第二部分,paste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text. Your content to play here, or through your copy, aste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text.,Your content to play here, or through your copy,paste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text. Your content to play here, or through your copy, aste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text.,点击此处添加文本内容，如关键词、部分简单介绍等。点击此处添加文本内容，部分简单介绍等。点击此处添加文本内容，如关键词、部分简单介。,业务招待费报销,01,03,02,04,经办人办理报销凭证,部门负责人业务审核,财务部审核,副总经理或总经理审批。,基本要求：,（,1,）准确填写付款单位的全称及付款日期；,（,2,）详细填写经济业务内容、单位、数量、单价、金额，不允许涂改，大小写必须相符；,（,3,）票据上必须加盖有出具票据单位的“发票专用章”或“财务专用章”，且有收款人签名,(,或盖章,),；,（,4,）购物发票：出现购“办公用品”、“计算机配件”、“书籍”等，必须附有加盖与票面相同印章的购货清单。,注意事项：取得的原始凭证不符合上述基本要求，出现以下情况，财务部一律不予报销。,（,1,）发票或收款凭证有涂改、挖补或模糊不清；,（,2,）购物发票与验收单在数量、金额上不相符；,（,3,）发票或收款凭证的收款项目与收款单位经营范围不相符；,（,4,）发票或收款凭证属过期停用或伪造的；,（,5,）套开票、连号票一律不予报销；,（,6,）其他未符合合法原始凭证基本要求的不予报销；,（,7,）以合法票据抵付不合法票据不予报销。,招待范围,公司上级主管部门检查指导工作、业务单位来公司洽谈业务、沟通交流及与关联单位的业务往来等。,招待管理,1,财务部门负责根据公司业务量制定招待费预算，纳入年终考核，每月底通过分析预算完成情况来进行监督和控制。,2,原则上由办公室统一负责市内业务招待的安排管理工作。,3,对于超预算标准的业务招待费，财务部门不予报销。,招待标准,1,严格执行招待标准，每次招待费用不得超过申请单审批的金额，凡超出部分由经办人员和陪同人员自行支付。,2,招待标准：省及市级领导人均控制在,120150,元内；市相关部门和业务单位高管人员人均控制在,100120,元内；区、乡镇和一般业务单位人员人均控制在,60100,元内。,3,严格控制陪客人数，原则上陪客人数不得超过客人数。,第三部分,paste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text. Your content to play here, or through your copy, aste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text.,Your content to play here, or through your copy,paste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text. Your content to play here, or through your copy, aste in this box, and select only the text. Your content to play here, or through your copy, paste in this box, and select only the text.,点击此处添加文本内容，如关键词、部分简单介绍等。点击此处添加文本内容，部分简单介绍等。点击此处添加文本内容，如关键词、部分简单介。,差旅费报销,添加标题,添加标题,添加标题,出差审批程序,1,员工出差前应详细填写,出差申请单,，注明事由、地点、行程、日期、随行人员、交通工具等，经分管负责人审批后报办公室统一安排。,2,外出参加会议或培训的人员，需持总经理批示明确意见的文件、通知等办理出差申报手续。,3,非本公司人员确因公司业务需要出差的，由相关部门提出申请，经总经理批准后，按我公司员工出差的程序办理出差手续。,注：一类城市指北京、天津、上海、广州、深圳、重庆、西安、南京、武汉、成都、沈阳、大连、杭州、宁波、无锡、青岛、济南、厦门、福州、长沙等；,二类城市是指一类城市以外的其他城市（不包括亳州市区）。,差旅费报销注意事项,1,凡夜间乘坐火车或连续乘火车超过,8,小时（含）者，可以乘坐火车卧铺。根据业务重要程度、时间要求和路途远近等客观因素可额外提出申请。,1,部门副职以上人员。,3.,自带车出差人员不再报销长途交通费及补贴市内交通费。,2.,以下情况可向办公室申请派用车辆。,5,需要速去速归，乘车不方便时。,2,单程距离在,400,公里以内。,3,同行人数超过,3,人，派车费用经济时。,4,随身携带物品较多或极为重要时。,差旅费报销注意事项,4,出差人数在两人以上，可与职级最高者入住同一酒店，但限于普通标准间；住同一标准间的，适用两人中最高标准。,5,聘请非本公司人员为公司办理业务而出差的，由经办部门提出，经分管副总审批，等同本公司人员出差。,6,参加异地会议或培训等且交纳的费用已经包含食宿费用的，不得再报销该期间的食宿费。,7,出差人员对外有招待业务的，按照每招待一次扣减当天餐费补助的,50%,的标准执行。,8,小车驾驶员凭派车单享受每公里,0.12,元的公里补助，随出差费用一并报销。,汇报人：小,XX,汇报时间：,20XX.X.X,感谢您的观看,20XX,A variety of templates are available for you to download, please feel free to download and use,感谢您的下载，本,PPT,内容均可自由替换和编辑。,Thank you for downloading, the PPT content can be freely replaced and edited.,本,PPT,经过精心编排，使用者可根据实际情况需要自由替换和编辑，再次感谢您的下载，有您的支持，是我们不断进步的动力与源泉。,This PPT has been carefully arranged. Users can freely replace and edit it according to the actual situation. Thank you again for your download. With your support, it is the driving force and source of our continuous progress.,