速度过cf瓦尔基里:请高手翻译

2.Cash purchase
a.Definition
The suppliers do not grant us credit for the purchase so we need to pay cheque after goods received. It is high risk area so tight controls must be imposed. These vendors should be approved by one of the Directors.
b.Procedure
i.The Accounts Clerk should check the PO which is approved by Purchasing Manager.
ii.The Accounts Clerk check whether this vendor has been approved for the cash purchase.
iii.No payment should be made for those creditors which quantity stated in GRN and purchase invoice is greater than PO saved for the FOC items.
iv.The Accounts Clerk prepared the payment voucher. The PO, suppliers' invoices,GRN and IQC report should be attached.
v.The Accounts Manager checked the payment voucher.
vi.Then, the Accounts clerk issue the cheque.
vii.The unsigned cheques attached with payment voucher will be sent to the director for approval and cheques signing.
viii.The payment vouchers are posted to the purchase and bank.
3.Expenses reimbursement
a.Definition
The staff incurs expenses during carrying out job duties. Then, the company will re-imburse these expenses to them.
b.Procedure
i.Our company should have the expenses re-imbursement policies which identify which expenses can be claimed. Prior approval may be obtained before the incurrance of some expenses, says, entertainment.
ii.The Accounts clerk should check whether the expenses re-imbursement has been approved by the Departmental Manager. If the expenses is claimed by the Dept Mgr, the approval should be seeked from General Manager or directors.
iii.The expenses should be supported by proper invoices.
iv.The Cashier will check proper approval before payment to staff.
4.Expenses settlement
a.Definition
The expenses such as electricity, wages & salary and etc will be iccurred during the courses of business. It is important to verify the existence before payment.
b.Procedure
i.The Accounts clerk should check the supporting document :Electricity & water : electricity and water bill- wages : approved payroll list
ii.The Accounts clerk prepares the vouchers
iii.The Accounts Manager checked the payment voucher.
iv.Then, the Accounts clerk issue the cheque.
v.The unsigned cheques attached with payment voucher will be sent to the director for approval and cheques signing.
vi.The vouchers will be posted to bank book and expenses.
5.Advanced payment
a.Definition
We need to pay before service rendered or goods delivered. It is a very high rish area which we need to impose tight control.
b.Procedure
i.The payment should be supported by PO or contract.
ii.The PO should be approved by the Purchasing Manager and one of the directors.
iii.The Accounts Clerk prepared the payment voucher.
iv.The Accounts Manager checked the payment voucher.
v.Then, the Accounts clerk issue the cheque.
vi.The unsigned cheques attached with payment voucher will be sent to the director for approval and cheques signing.
vii.The payment vouchers are posted to the general ledger and bank.
viii.The IQC dept should inspect the goods once received. In case, the quality of incoming materials cannot meet our standard, we must claim back the vendor.
ix.For the rejected goods or service, we must hold the balance payment till the case is settled.