1、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 and payments strictly in accordance with Cash Management Methods formulated by Chinese Peoples Bank and Stipulations on Managing 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. Fol
2、lowing rules must be observed 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
3、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 settled among banks except that petty cash disbursement 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 purpose of cash in each voucher of saving and drawing money in and from bank.5
4、.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 false excuse.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 use 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
5、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 treasury9.不准用收入的现金坐支6.9 Do not use revenue cash to meet expenses.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.
6、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 expense, nonlocal traveling expense. table money, traveling expenses 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 Recompense to casual laborers and contractors or other service4.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 stipul
7、ation 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.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 time.
8、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，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 actual stock, at
9、the end of each day. Balance of shall conform to that of General Ledger of Cash at the end of each month.第三章 备用金管理第十条 公司对现金支付频繁的部门和个人，实行限额备用金制度；经批准使用备用金的，使用完毕应及时到财务部门结账。10. Limit for reserves is applied to those departments and individuals using cash frequently; the accounts shall be settled in fina
10、ncial department promptly after reserve fund is used.第十一条 借款审批手续：11. Examining and approving procedure of borrowing reserve fund:1.凡因工作需要借用备用金的，须由部门经理（部门使用）或经办人员向财务部提出借款申请，经财务经理核准，并经总经理审批后办理借款手续。11.1 Directors of departments or persons involved shall put forward loan application if the money is need
11、ed for business. The borrowing shall be checked and approved by financial manager first and then by general manager.2.经核准借用备用金，必须填制借款凭证，并需提前2天到财务部门预约，以便到银行提款。11.2 Reserve fund borrowing requires Loan Note to be filled and notice to financial department two days in advance that the department has eno
12、ugh time to draw cash from bank.3.借款凭证需填明借款用途和合理金额，经财务经理核准，并经总经理审批。11.3 Purpose and reasonable amount of fund borrowing are required to be written in Loan Note, checked and approved by financial manager and general manager.第十二条 备用金限额规定：部门经理最高5000元，一般员工最高2000元；特殊情况需超出限额的，须经总经理审批。12. Limit to reserves
13、 borrowed: upper limit for director of department is 5000RMB and generally it is 2000RMB; Borrowing of reserves beyond limit for extraordinary events requires check and approval by general manager.第十三条 临时备用金的借款期限最长不得超过一个月。特殊情况需延长的，需重新办理借款手续。13. Time limit for temporarily borrowed reserve fund is one
14、 month. If time extension is needed under special conditions, borrowing procedure shall be re-handled.第十四条 备用金使用管理规定：14. Employment of reserve fund shall follow:1. 严格执行国家的公款借用制度，不违反规定。14.1 Strictly follow state policy of borrowing public money and do not break the stipulations2. 财务人员在工作中必须坚持原则，遵守财务制
15、度，对不符规定的借款一律拒绝支付。14.2 Financial staff shall adhere to principles and financial policies as well as refuse to provide unjustifiable borrowing without exception.3. 借款人在一次完成用途后，必须及时向财务部门结算，并交回备用金余额。14.3 Persons borrowing the fund shall settle account with financial department promptly after the employm
16、ent and return the balance.4. 上次备用金借款未结清的，不得再次办理备用金借款。14.4 Reserve fund shall not be borrowed to those who have not settled accounts of last borrowing.5.借款人工作变迁时必须在变迁前交还借用的备用金。14.5 Borrower who changes job must return borrowed reserve fund before he leaves the post.第四章 银行存款管理第十五条 除了在规定的范围内可以使用现金支付的款
17、项外，公司在经营过程中所发生的一切货币收支业务，都必须通过银行存款账户进行结算。15. All transactions during operating process shall be settled through bank account instead of cash except otherwise specified.第十六条 公司的所有货币（包括外币），除了限额以内的库存现金以外，必须存于公司开户银行。16. All currency （including foreign currency） shall be stored in bank account except cert
18、ain stock cash.第十七条 严格按照国家支付结算办法的规定开设银行存款账户，严格遵守银行支付结算办法规定的结算纪律，保证结算业务的正常进行。17. Open account strictly in the light of stipulations on Modes of Payment and Settlement and ensure normal operation of settlement affairs by adhering to settlement discipline of bank.第十八条 为保证资金的安全和结算及时性，付款原则上采用贷记凭证方式。如确实需要
19、，经财务部同意可签发银行转帐支票。18. Crediting vouchers is employed to payment in principle to ensure safety of capital and timely settlement. Transfer check may be issued with approval of financial department if it is undoubtedly necessary.第十九条 建立健全银行存款账目，及时掌握银行存款收付的动态和结存的余额，按照银行存款收付业务发生的先后顺序逐笔序时登记银行存款日记账，每日终了应结出余
20、额。19. Establish and perfect accounts of bank deposit, timely informed of receipts and payments and the balance and chronologically register items in Bank Deposit Journey one by one and work out the balance at the end of each day.第二十条 出纳员应定期向财务经理报送资金报表，以便财务经理及时掌握公司资金状况，合理安排资金。20. Cashier shall termly
21、 submit Capital Report Form to financial manager so that financial manager is informed of capital conditions of the company timely and arrange capital properly.第二十一条 应定期与银行对账单核对，至少每月核对一次。公司账面余额与银行对账单余额之间如有差额，必须逐笔查明原因，并按月编制银行存款余额调节表调节相符。21. Check and at least once each month. If there is any differen
22、ce, find out the reasons and adjust the accounts by working out Balance Adjusting sheet of Bank Deposit第二十二条 月份终了，银行存款22. At the end of the month, balance of must conform to that of General Ledge of Bank Deposit第二十三条 财务部通过银行办理支付结算时，应遵循以下规定：23. Financial department shall adhere to following stipulati
23、ons as handling payment settlement through bank:1.不准签发没有资金保证的票据和远期支票，套取银行信用；23.1 Do not issue note and credit check with no cash deposit guaranteed to get bank credit;2. 不准签发、取得和转让没有真实交易和债权债务的票据，套取银行和他人资金；23.2 Do not issue, obtain and transfer notes carrying no real transaction or creditors right or
24、 liability to get capital of bank and other people;3. 不准无理拒绝付款，任意占用他人资金；23.3 Do not refuse to finish payment without any reason or wantonly occupy others capital;4. 不准违反规定开立和使用账户。23.4 Open and use accounts according to relative regulation.第五章 票证管理第二十四条 公司所有票证由财务部统一管理、统一使用，财务部对所有领用和印制的票证一律实行登记，交专人保管。
25、各部门领用票证必须办理领用登记手续，责任人应妥善保管票证，不得丢失。24. Financial department shall have consolidated control and using of all notes and vouchers of the company by registering all used and printed notes and vouchers and specially assigning a person for keeping them. Drawing notes and vouchers requires registration pro
26、cedures. Person in charge shall keep notes and vouchers properly and ensure they are not lost.第二十五条 公司财务部所有支票和其他结算凭证，须由出纳员统一保管。25. Cashier shall have consolidated keeping of all checks and settlement vouchers of the financial department.第二十六条 严格遵守银行有关规定，不得将银行账户借给其他单位或个人办理结算，妥善保管好空白支票及已用支票存根，空白支票与印章必
27、须分离保管。26. Strictly adhere to relative stipulations of bank that bank account is not and stub of used check shall be kept well and blank check and stamp shall be separately kept.第二十七条 支票遗失应及时报财务部，由财务部报开户银行报失，由于遗失支票造成的损失，经办人员应负全部责任。27. Loss of check shall be duly reported to financial department so th
28、at financial loses check shall bear all losses hereof.第二十八条 经办人员因业务需要，要求财务部签发银行转帐支票或支付货款时，事先必须按规定办理手续，待业务结束后，经办人必须及时办理销帐手续，不得拖延，未办销账手续前由经办人负责，同时财务人员有权拒绝签发新的转帐支票。28. Procedures must go through provided any person requires transfer check issued or payment of goods realized by financial department. The handler must write off the account promptly after the transaction is over. Otherwise financial staff are justified to refuse to issue new transfer checks.第二十九条 财务部门签发转帐支票时，应进行登记并将支票上的项目填写齐全，不准签发空头支票，无法明确收款单位名称时，也应将金额、用途及签发日期填写清楚。29. Items in transfer check shall be specified when the check is i
