1. Apply for payment-the applicant fills in the application and provides corresponding documents (invoices, etc.) and payment information.
2. Review-The department manager or general manager will review and sign to confirm the payment.
3, financial audit-confirm the validity of the documents, the amount is correct.
4. Payment-Payment by cheque, online banking, cash, etc.
5, accounting treatment-according to the contract, invoice, bank receipt, payment application for accounting treatment.
If the other party needs vouchers, you can copy the payment slip to him.
Enterprise financial payment process: 1, apply for payment-fill in the application and provide corresponding documents and payment information; 2. Review-the department manager or general manager reviews and signs to confirm that payment can be made; 3, financial audit, confirm the validity of the document amount is correct; 4. Payment-Payment is made by cheque or online banking. 5, accounting treatment-according to the contract, invoice, bank receipt, payment application for accounting treatment.
financial expenses
Financial expenses refer to the expenses incurred by enterprises to raise funds needed for production and operation. Specific items include: net interest expenditure (the difference between interest expenditure and interest income), net exchange loss (the difference between exchange loss and exchange income), handling fees of financial institutions and other expenses incurred for raising production and operation funds.
Including interest expenses (minus interest income) incurred in the production and operation of enterprises, exchange gains and losses (some enterprises, such as commodity circulation enterprises and insurance enterprises, account separately, excluding financial expenses), handling fees of financial institutions, cash discounts incurred or received by enterprises, etc. However, the interest expenses incurred during the preparation of the enterprise shall be included in the start-up expenses; Borrowing expenses that should be capitalized for the purchase, construction or production of assets eligible for capitalization shall be accounted for in such subjects as "construction in progress" and "manufacturing expenses".
The specific content of financial expenses
(1) Interest expense refers to the net amount of interest expense (except capitalized interest) such as short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest, long-term payable interest, etc. of imported equipment minus interest income from bank deposits.
(2) Exchange loss refers to the difference between the bank purchase price and the exchange rate used for bookkeeping due to the settlement and purchase of foreign exchange from the bank, and the difference between the ending balance of foreign currency in foreign currency accounts at the end of each month (quarter and year) and the original book amount.
(3) Relevant handling fees refer to the handling fees to be paid for issuing bonds (excluding capitalized bonds), the handling fees of issuing banks, and the handling fees for adjusting foreign exchange. , but does not include the handling fee paid for issuing shares.
(4) Other financial expenses, such as financing lease expenses incurred in financing fixed assets.