Huawei’s accounting voucher binding, it’s too good

Many accountants have always believed that as long as there is an invoice under the accounting voucher of the reimbursement fee, the payment of the pre -tax deduction and deduction paid by the payment is great.

Today, I want to tell you that the related attachments of accounting vouchers are not complete, which will be a taboo for accounting personnel! See how Huawei does!

Accounting vouchers may not be careless, and the level of accounting vouchers can also reflect the management level of the enterprise. Take a look at the picture below. The picture above is the accounting voucher for Huawei in the 1990s. The picture below is the current standardized accounting voucher binding of Huawei.

Not only that, according to the data we collected, Huawei has a very advanced financial system and is very efficient. We can also see from the small cost reimbursement!

1

Huawei’s accounting voucher, financial accounting

It’s so good!

Huawei’s accounting voucher, see the advantages of Huawei’s global unified account accounting system:

1. High efficiency, cost -saving. Each job is enough to be subdivided, and the personnel in this position are easy to be proficient in the work; centralized accounting for accounting, less accounting personnel are required, and the cost of reducing the communication cost of labor costs will be reduced.

2. The independence of account accounting is very high, and the monitoring ability is strong.

3. Strict account processing. The revenue confirmation criteria are strict, and the cost of cost is solid. Huawei’s profit and net cash flow of business activities are highly positive. Huawei really achieves existing profits and cash flow, so the dividend of virtual shareholders can be divided into virtual shareholders each year, and the proportion of dividends is quite high.

4. The data is objective and fair, and the performance assessment is relatively fair.

In Huawei, the centralized management requires four unifications of accounting accounting.

All the processes should be unified,

华为的会计凭证装订,太牛了

The second is that all systems are unified,

华为的会计凭证装订,太牛了

Third, all codes are unified,

The fourth is the formwork of the form.

Taking Huawei’s expense reimbursement process as an example, it was previously a web SSE system. After initiating the reimbursement process, it was first confirmed by the owners and the leaders of the secondary department for approval. At the same time, you will give the reimbursement form to the department secretary, and the secretary will sign in the system. After the signing, the secretary regularly sends the certificate to Shenzhen. After the financial receipt of the reimbursement voucher will be issued. In order to save costs, the review of the reimbursement document is subject to random inspections, and the reputation of employees will be recorded accordingly. Determine the probability of random inspection based on credibility records.

Huawei’s account accounting tone is strict, the purpose is to ensure the quality of profit. For example, the requirements when confirming the income are four points at the same time:

First, the sales contract that has been signed,

Second, the product has been delivered and the installation is completed, and the final verification is obtained;

Third, the invoice has been issued to the customer and is signed by the customer.

Fourth, receive the first phase of the contract.

The standards of asset depreciation, expenses, and asset impairment confirmation are also strict, so there is basically no dive loss in Huawei’s book assets.

华为的会计凭证装订,太牛了

The core requirement for Mr. Ren to account for accounting is that the quality of the data is guaranteed. The financial data that cannot reflect the real situation of the business is inaccurate. The depth and breadth of the financial accounting should be discussed with IFS and LTC. It is not that the more dimension and better the dimension, but the quality of financial data must be solved through data problems in public upstream business links. The purpose of Huawei’s start -up IFS change is to open up LTC (from opportunities to cash). IFS change allowed Huawei to truly match financial and business.

2

Huawei’s expense reimbursement approval system is exposed

Find a Huawei’s business trips management system on the Internet:

Huawei has very strict regulations on business trips. In terms of approval, it is strictly controlled and fully decentralized. Employees and supervisors must bear the corresponding responsibilities to avoid fraud.

华为的会计凭证装订,太牛了

★ Employees should bear the following responsibilities:

1. Fill in the application for a business trip and submit the direct supervisor approval before the business trip.

2. Reasonable cost control of the cost of traveling.

3. For various travel expenses, the regulations of this system have been fully understood before it occurred.

4. Any cost that does not match this system or exceeds the standards stipulated in this system must be approved by the financial rights signing person in advance, and the instructions of the financial rights signing person will be attached to the expense reimbursement form. Reimbursement, the part that exceeds the standard or scope shall be borne by individuals.

5. After returning from a business trip, fill in the correct fee reimbursement document in time and attach the corresponding original bill to the reimbursement fee.

6. To ensure the authenticity of the cost, the expenses and related subsidies incurred in truth, and the private communaries are strictly prohibited.

7. Answer and deal with financial inquiries and feedback on questions.

★ The supervisor should bear the following responsibilities:

华为的会计凭证装订,太牛了

1. Perform reasonable and effective cost control of the departments’ travel needs.

华为的会计凭证装订,太牛了

2. Before a business trip, the employee approves the application for business trips directly in charge to avoid unnecessary business trips to control costs.

3. A comprehensive review of the necessity, authenticity, and rationality of the expenses of the reimbursement of employees to ensure that the costs incurred are in line with this system.

4. Pay attention to the issue of reimbursement of employees in financial feedback.

From the announced system, it can be seen that Huawei has the following requirements for expense reimbursement approval:

Huawei expense reimbursement approval requirements

First, the authenticity and rationality of reimbursement of subordinates’ expenses will be closed.

Huawei’s accounting personnel generally do not do substantial review of expense invoices, and there are several reasons for not reviewing:

First, the authenticity of the cost shall be controlled by the leaders of the reimbuiters, because they really know;

Second, the cost review work is very large, and the cost is not cost -effective.

For example, the company’s 1.2 million yuan in reimbursement throughout the year. If each single review takes 3 minutes, it takes a total of 3.6 million minutes. How much manual to do these 3.6 million minutes of cost review?

华为的会计凭证装订,太牛了

Some people are worried about what to do if some people reimburse? In addition to the front -end supervisor’s control, Huawei supervised it through audit random inspections at the back end. Audit random inspections are a post -after -event monitoring model. If there is a problem with the random inspection, the feders will be severely punished.

华为的会计凭证装订,太牛了

Second, the time for leadership electronic approval.

In order to ensure the timely nature of expense reimbursement approval, Huawei stipulates the time limit for electronic approval. Those who have not been approved for more than a certain period of time from the date of the electron flow to the approval person, the system will automatically jump to the next session, and the approval person in this session has agreed.

Of course, if the default approval has passed the problem, the approval person will still be borne by the approval person. In addition, the company will regularly withdraw the timeliness of the approval of the approval, and the timeout approval will be criticized.

Third, the time limit for reimbursement of employee expenses.

华为的会计凭证装订,太牛了

In principle, Huawei employee expense reimbursement should be carried out within three months after the cost. For more than three months, but not more than six months, it is necessary to explain the reason for the application for special approval. For more than six months, they cannot be reimbursed.

Fourth, only 50%of the reimbursement fee for the loss of invoices.

If the employees accidentally lose the invoice, as long as the cost can be proved, they can also be reimbursed. However, you need to write a detailed description when reimbursement. The reimbursement fee can be reimbursed after approval.

Why only reimburse? On the one hand, the invoice is lost, and the reimbursement cost cannot be deducted before the income tax, which means that the company must bear 25%of the income tax loss. This part of the loss is caused by employees and should be borne by employees. Another 25%of the punishment nature can be regarded as punishment for individuals’ careless losses.

华为的会计凭证装订,太牛了

3

The standard for filling and binding the most comprehensive voucher

1. Abstract should be detailed according to the actual situation,

The vague and vague.

华为的会计凭证装订,太牛了

2. Some vouchers should pass the account from the middle subject in order to check and statistics.

For example, the current sales will also pass from the “account receivable”; pay the salary or benefits, and go through “paying the salary of employees”.

3. Adjustment or redemption of error vouchers should be explained in the original voucher.

4. Processing of alternatives.

5. How to calculate the number of vouchers attachments

The principle of calculation of the number of attachments of the bookkeeping voucher is: the original vouchers that have not been summarized, calculated according to the number of nature; the summary of the original voucher, each summary form or summary form, because the original voucher has been summarized in summary In the column of the “Anthology of the original Voucher”, the single “attached to the original voucher” has been registered.

华为的会计凭证装订,太牛了

6. The processing method of the loss of original vouchers

If the original voucher obtained from foreign units is lost, it shall obtain a proof of the original opening unit with an official seal, and indicate the number, amount and content of the original voucher. After the approval of people, it can be represented by the original voucher. If the proof can not be obtained, such as trains, ships, aircraft tickets and other vouchers, the parties will write a detailed situation, and the person in charge of the accounting agency, accounting supervisor, and unit leader of the organizer will be represented by the original voucher.

7. Treatment after the receipt review

Depending on the situation, there are three situations: return, reimbursement, and invalidation.

① Return: The documents are incomplete (should be attached but not paid), the signature is not complete, and the return to the reimbursement will be improved.

② Reimbursement: Reimburse directly when fully meets the requirements; if the documents are complete, the signatures are all available, but individual bills cannot be reimbursed, they cannot directly refer to the reimbursement amount. Reimburse after writing the “nuclear report amount XX yuan”.

华为的会计凭证装订,太牛了

③ Volume: If the reimbursement is fraudulent, after verification, it will be directly invalidated and will not be reimbursed.

8. Several units shall bear the treatment of electricity bills and property collection fees on behalf of the property

If the company is shared with other enterprises and individuals, it can be confirmed by the lease contract and the seal (or signature) of the parties to the parties to the parties to be confirmed by the parties to the parties to seal (or signature), the copy of the hydropower invoice issued by the hydropower department, and the payment document.

If the hydropower charges are collected by the property company and cannot obtain invoices alone, the hydropower costs issued by the property company, the photocopy of the hydropower invoice issued by the hydropower department, and the payment document shall be reported.

Otherwise, the tax will not be allowed to deduct the tax during the settlement of income tax. So what should we deal with accounting vouchers in daily work?

The first step, the paste of the accounting voucher

1. When paste multiple vouchers, after the paste behind the paste must be used to stick a bill, about 1 cm distance is wrong, and continue to paste the next one. Example:

华为的会计凭证装订,太牛了

Source: Mr. I draw

If there are more bills, you can increase the quantity appropriately, use the fish scales ticket method, and the classification and paste. Example:

Pay attention:

★ The first push is used for glue, followed by solid glue rod, double -sided glue dot glue is not recommended to use

华为的会计凭证装订,太牛了

★ The order of the voucher paste, from left to right, from childhood to large to paste

★ If the invoice area is large, the upper and lower limit or left and right limit of the paste form can be:

1) Scaling without affecting the content, with a zoom copy as a certificate

or

2) Tailor folding together

① When cutting, pay attention to the content of the voucher not to be cut

② The voucher that needs to be folded (the invoice exceeds the paste form), and the upper right corner of the paste form is the benchmark. Beyond the part, fold it up.

Finally, the reimbursement form needs to indicate the actual attachment. (Each bill needs to be stamped with the attachment seal. Please build the name chapter of the unit at the payment unit (or customer).)

Last example:

The second step, the accounting voucher binding

华为的会计凭证装订,太牛了

It is divided into manual version and motor version, and the motor version is divided into the stool price version and the high -end version

Let’s talk about the manual version first: the tools to be equipped are: binding line, clip clip, large clip (two), diagonal paper

step:

1. The bookkeeping voucher is neatly cleared with the cover, the back cover, and the corner, and fix it with a clip

华为的会计凭证装订,太牛了

2. Two holes in the voucher. (The position of the hole, the distance between the two holes need to be paid attention to)

(Picture source: Mr. I draw)

3. Then pass through the needle line, and you must bind a firm (needle line is specially dedicated to finance). Turn on the back line.

4. Put the needle line, and after firmness, wipe the fixed glue on the corner

华为的会计凭证装订,太牛了

5. After the solid glue is wiped out, the closure of the corner extension line is obliquely folded upwards, but the back will continue to be neat and folded.

If you have conditions, you can choose to buy mechanical assistance. If there are not many monthly vouchers, the problem of manual binding is not big.

Finally, after everyone completes the paste and binding of the accounting voucher, the “tofu block” -like accounting vouchers will be made. Since then, the heart of obsessive -compulsive disorder has been reluctant, and the voucher is like a new book.

4

Accounting voucher attachments require common errors

Source: Mr. I draw

(Picture source: Mr. I draw)

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