财务管理规则( 47)VIP专享VIP免费

台塑关系企业规章编号F00001分发序号财务管理规则制定部门：总管理处总经理室中华民国90年7月日编印目录章页别次第一章总则──1.1目的.............................–1.2适用范围...........................-第二章出纳收支第一节一般规定2.1.1经管部门...........................-2.1.2收付依据...........................-2.1.3凭证审核...........................-2.1.4银行帐户...........................-～2.1.5印鉴...............................-2.1.6收付时间...........................-2.1.7出纳印戳...........................-2.1.8资金控制...........................-第二节缴款2.2.1缴款...............................–～第三节票据处理2.3.1票据审核...........................–2.3.2票据托收...........................–2.3.3票据兑现...........................-2.3.4保证票保管.........................-～2.3.5保证票据兑现.......................-2.3.6票据退票...........................-2.3.7票据退换及退还.....................-～第四节一般付款2.4.1空白票据之领用.....................-2.4.2付款方式...........................-～2.4.3开票...............................-2.4.4票据用印...........................-～2.4.5付款...............................-2.4.6员工薪资及代垫款转存退款处理.......-2.4.7保证金及暂收款退还处理.............-第五节汇款处理2.5.1汇入银行...........................-2.5.2汇款帐户受理登记部门...............-～2.5.3汇款帐户登记.......................-2.5.4汇款日期...........................-2.5.5汇款作业方式......................-～102.5.6退汇处理...........................-102.5.7汇款紧急止付处理...................-10第六节暂借款处理2.6.1核决权限...........................-102.6.2申请...............................-10～112.6.3领款...............................-122.6.4报销...............................-122.6.5逾期报销之处理......................-12第七节短期借款(员工)2.7.1经办部门...........................-12～132.7.2设立登记...........................-12～132.7.3办理时间...........................-132.7.4借入手续...........................-13～142.7.5偿还手续..........................～142.7.6借入及偿还金额限制................-1４2.7.7利息计付...........................-1４2.7.8印鉴挂失止付及变更................-1４～15第八节结帐及对帐2.8.1编制日报表.........................-2.8.2存折管理...........................-2.8.3银行往来对帐.......................-～第九节资料及财物保管2.9.1资料保管...........................–2.9.2财物保管...........................-～172.9.3经管人员...........................–17第三章资金调度第一节台币资金调度3.1.1公司内调度.........................-3.1.2公司间调度.........................-3.1.3短期资金筹措及运用.................-～3.1.4长期资金筹措及运用.................-第二节外币资金调度3.2.1资金筹措及运用.....................-第四章周转金4.1设置、缴销...........................-4.2报销.................................-第五章有价证券5.1范围.................................-5.2购买.................................-5.3出售.................................-5.4领取本息.............................-5.5质押及注销...........................-5.6到期管制.............................-5.7受托寄存............................