财务管理制度
<试行>
Financial Management Regulations
第一章总则
Section I General Principles
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，根椐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 enterprise in order to well manage and supervise financial affairs of this company and protect interests of the company and investors.
第二条本制度适用于上海有限公司。
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 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
Section II Cash Management
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 People’s 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. Following 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.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.不准用银行帐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 not use revenue cash to meet expenses.
第八条 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 travelling expense, nonlocal travelling expense, table money, travelling 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 service.
4.按银行规定结算起点1000元以下的零星支出。
7.4 Petty 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.
第九条 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 2000RMB shall be reported to financial department two days in advance so that the
