金融保险翻译：支票（银行票据）管理制度_翻译学习 Refresher_西安翻译公司-西安天风翻译咨询有限公司-专业法律翻译公司-权威英语翻译公司

金融保险翻译：支票（银行票据）管理制度

发布时间：2011/1/13 阅读次数：28743 字体大小: 【小】【中】【大】

金融保险翻译：支票（银行票据）管理制度

Regulations on Management of Cheques (Bank Bills)

支票管理是财务管理的基础，是保证企业资金安全及正常周转的关键。为维护财务工作的正常秩序，做好财务管理工作，根据《支票管理暂行条例及实施细则》以及《票据法》的有关规定制定本制度。

Serving as the foundation of financial management, cheque management is crucial in ensuring safety and normal turnover of corporate funds. The Regulations are therefore formulated, in accordance with relevant stipulations of Interim Cheque Control Regulations and Implementing Rules and Law of the Peoples Republic of China on Negotiable Instruments, with a view to safeguarding normal order of financial work, and succeeding in the financial management.

一、支票由银行出纳员负责保管，银行预留印鉴（2枚）必须分开保管，一枚（财务章）由银行出纳员负责保管，另一枚（法人名章）由总裁制定人员负责保管。

I. Cheques shall be kept by bank teller, and bank reserve seals (two) shall be separately kept, with one (financial seal) by bank teller and the other (corporate seal) by person designated by the president.

二、各单位使用支票及办理结算付款必须按照集团公司“关于财务收支审核审批的有关规定”中的审批秩序办理，对于手续不全的票据和越权审批事项，会计人员不得填制付款凭证，出纳员应对付款凭证认真复核，对不符合规定的凭证有权拒签支票及其他银行票据。

II. All units shall, in using cheques and handling settlement and payment, go through the examination and approval procedure set forth by the Group Corporation’s “Regulations on Auditing, Examination and Approval of Financial Revenues and Expenditures”, and accountants shall not prepare and fill in the payment voucher for bills short of required procedures and proceedings beyond their authority, and tellers shall recheck the payment voucher in good earnest, and shall have the right to reject vouchers and other bank bills nonconforming to relevant regulations.

三、支票分为现金支票和转账支票，现金支票只能由出纳员到银行提取现金。转账支票可用于转账结算。签发转账支票时须同时办理登记并对原始凭证加盖付讫章。签发支票必须填写收款人名称、出票日期、付款金额、用途等项内容，收款人与实际债权人不一致，须有债权人出据的书面说明，并由经办人、部门负责人、财务负责人同意后方可办理。

III. Cheques are classified into cash cheques and transfer cheques. In which, cash cheques can only be exchanged for cash by teller at bank; transfer cheques can be sued for transfer and settlement. The issuance of transfer cheques requires the simultaneous registry and the affixture of paid stamp on original vouchers. Furthermore, issuing cheques requires filling in receiver’s name, billing date, amount of payment, and purpose, etc. If the receiver is inconsistent with the actual creditor, the written explanation produced by the creditor shall be required, and only with approvals from the handler, department principal and financial principal can it be handled.

四、因特殊情况付款金额无法确定，借款人需填写空白支票领用单，经批准可签发限额支票（封头），借款人必须在一周内持手续完备的发票及支票存根到财务部门报销。经办人不得将支票转借他人或擅自改变用途及扩大使用限额。否则，财务人员有权不予报销。经办人如因管理不善遗失支票应立即到银行登记挂失，若造成公司经济损失，由责任人负责赔偿。严禁签发口头支票和远程支票。

IV. If the amount of payment can not be determined due to special conditions, the borrower shall fill in the Application for Blank Cheque, based on approval of which can the limited cheque (seal head) be issued. The borrower shall, within a week, bring bills with complete procedures and cheque stub to the financial department for applying for reimbursement. The handler shall neither lend the cheque to others nor arbitrarily change the purpose, nor increase the use limit. Otherwise, the financial personnel shall have right to reject reimbursement. If lost cheque due to poor management, the handler shall promptly go to bank to report loss, and the responsible person shall be liable for indemnify any economic loss caused to the Company. The issuance of oral and remote cheques is prohibited.

五、负责保管另一枚印章的人员，应对填写的支票进行二次复核，复核无误后加盖印鉴。

V. Personnel in charge of keeping the other seal shall recheck the filled cheque, and affix the seal after confirming no error.

六、财务部门收取支票、汇票是要认真审核支票、汇票的真实性、可承兑性，确属可承兑的票据方可受理。

VI. The collection of cheques and bills of exchange by the financial department is for carefully checking their authenticity and acceptability, and only acceptable bills can be admitted.

七、银行转来的结算单据应及时转到有关部门，由有关人员审核认定后方可入账。

VII. The document of settlement from the bank shall be timely transferred to relevant departments, and only after auditing and confirmation of relevant personnel can the document be entered into accounts.

八、借款人应在一周内到财务部门办理报销，对暂不能报销的，须到财务部门说明原因。否则，财务部门有权暂停该人使用支票。

VIII. The borrower shall, within a week, go to the financial department for applying for reimbursement, with those that can not be reimbursed temporarily to be submitted to the financial department for explanation. Otherwise, the financial department shall have the right to cease the cheque use of the person in question.

九、每月由主管会计到银行领取银行对账单，由出纳员负责银行账面余额核对，编制银行余额调整表，对未达账项要逐项落实，查明原因。银行余额调整表及银行对账单上需出纳员和主管会计二人签字。

IX. The chief accountant shall go to bank monthly to withdraw the bank statement, and the teller shall be responsible for checking the book balance, for preparing the bank balance adjustment table, and for itemizing accounts in transit and finding out causes. In which, the bank balance adjustment table and the bank statement shall be signed by both teller and the chief accountant.

十、本办法由财务部负责解释。

X. The Regulations shall be interpreted by the financial department.

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