1. Physical assets
Such as: purchase of raw materials, machinery and equipment, office supplies, low-value consumables, gifts, etc., whether there is a warehousing receipt, whether the warehousing receipt signature and approval procedures are complete, whether there is a purchase contract, whether there is a quality acceptance certificate, whether the invoice date and invoice amount correspond to the purchase contract, whether there is a third party invoice, Whether the cost-cost ratio can significantly exceed the reasonable level of the industry, whether the purchase can be done in the near future or in the far future.
2. Rent Invoice
Whether there are administrative departments to examine and confirm the formalities, whether there is a housing lease contract, whether the invoice date and the amount of the lease contract can be consistent.
3. Business Hospitality Expenses
Business hospitality reimbursement, whether there are managers, department managers and even the general manager of the company to examine and approve, large invoices whether there is a consumption list. Large invoices are the focus of tax inspection. If there is no list, it may be considered as false consumption.
4. Travel expenses
Whether the content of the travel expense reimbursement form is complete, whether the attached ticket is for the ticket to the place of travel, whether the food, accommodation, transportation invoice is for the place of travel, and whether the personnel list matches the number of dispatched persons.
5. Conference Fees
Conference fee reimbursement, whether there are conference announcements, conference topics, attendance lists, check-in forms and other materials, whether there are expenses unrelated to the conference (such as travel fees).
Whether there is freight reimbursement, whether there is freight reimbursement form, whether the place of departure and the place of arrival coincide with the reimbursement form, whether it can be transported by vehicles other than the place of departure and the place of arrival, and whether the transportation price can fluctuate greatly.
7. Gas Fee
The reimbursement of refueling fee, whether the reimbursement of refueling fee is for the company's vehicles, whether there are vehicles on the company's books, and whether the total refueling fee can exceed the maximum fuel consumption of theoretical vehicle driving.
8. Water and electricity charges
For reimbursement of water and electricity charges, whether the codes on the invoice match the codes of water meter and electricity meter, and whether they match the capacity of our company. Some enterprises account for very little output, but the cost of water and electricity is very high.
From these situations, we can see that daily reimbursement is not as simple as we think, so what should we pay attention to when reimbursement?
The reimburser receives the corresponding reimbursement documents, and the signatures of the agent, the acceptance certificate (review) and the examiner on the reimbursement documents are complete. The original vouchers attached to the reimbursement documents shall be legitimate, sound and valid vouchers approved by the tax authorities.
The filling of reimbursement documents and the pasting of original documents should meet the requirements of the fundamental standards of accounting work.
The items in the reimbursement form should be completed in good condition, and the amount of the reimbursement should be different in case and case. The reimbursement form should be approved effectively under the guidance of the department.
The reimbursement documents with physical objects should list the physical details and be signed on the reverse of the invoice after acceptance by the acceptor. The physical documents with low value and consumables that need to be stored in the warehouse should also be attached to the warehouse receipt.
Taxi tickets need to indicate the time of business onset, the place of start and stop, people and other materials, and the reverse of each taxi ticket needs to be signed and confirmed by the supervisor.
The reimbursement documents for hospitality expenses should indicate the hospitality personnel and the number of them, together with meal expenses as an annex to the reimbursement items, reimbursement specifications and reimbursement approval procedures that conform to the enterprise system of meal invoices.