How Does The Accountant Examine The Travel Expenses?

How to control the expense of auditing and reimbursement? I think the following points should be considered.

1., check whether the business reimbursement is "beat before the play".

Pay attention to whether there is a business application form authorized or approved, if not, unless the special approver can reimburse it.

2., check whether the travel standard is "avoiding the truth".

For example, some units have 30 yuan for breakfast, 80 yuan for Chinese food and dinner, and no more than 190 yuan per day.

If the reimbursement officer brings a dinner for 150 yuan

。

On the face of it, the reimbursement does not exceed the amount of one day, but for a meal, it is over standard.

Three

Is the cost "extravagant and wasteful"?

Accountants need to pay attention to whether the actual reimbursement credentials of the reimbursement personnel exceed the standard, whether to purchase gifts from customers or to entertain customers privately, whether or not to make a detour through the prescribed routes.

The relevant reimbursement expenses are borne by the individual.

4. audit whether the reimbursement annex is "complete and complete".

For example, a detailed list should be attached to the hotel invoice.

The detailed list can provide a clearer list of the costs for each individual.

Some enterprises stipulate that the consumption of drinks in the small fridge of the hotel is borne by the individual, and the reimbursement list will be clear.

5. audit the cost process is "orderly".

Each enterprise has its own travel expense reimbursement approval process, the general process should be the expense reimbursement application form approved by the head of the Department, and then audited by the accounting department. If it meets the requirements of reimbursement and is approved by the department heads, it will enter the payment process.

If more authority approvals are required, the approver will sign for approval.

In practice, attention should be paid to some reimbursement personnel.

Submit to the highest authority approver and sign the department head and accounting department for approval after signing.

If the accounting department considers that some of the documents do not meet the requirements for reimbursement, the reimbursement personnel may be "leaders have been approved, you have any power not to give the newspaper" as a shield, resulting in tension between colleagues.

6. is audited "pre paid"?

If there is advance payment, we need to rush the accounts in time. Otherwise, this advance payment is always on the account. It also shows that the financial management is not in place.

7. the travel expenses should be combined with "total control" and "detailed accounting".

When examining travel expenses, it is necessary to check not only the cost of reimbursement, but also the cost of the actual year and the forecast for this month.

If we break through the budget, we must remind the department heads to strengthen the management of business trips.

For frequent travel departments (such as sales department), we should track the cumulative actual and cumulative budgets of each person, so that the cost of the enterprise can be compared with the sales orders, new customers and sales volume of the salesmen.

8., the specific issues should be analyzed in detail about the travel subsidy and the expense contract.

If the enterprise stipulates that a certain amount of travel allowance should be given during the business trip (generally referring to the standard of travel subsidy for civil servants designated by the local finance department) and the allowance for meal allowance, it is in line with the Circular of the State Administration of Taxation on Issuing the provisions on certain issues concerning the collection of personal income tax (No. 1994 of national tax [89]) and the notice of the Ministry of Finance and the State Administration of Taxation on the determination of the range of allowance for meals (fiscal 1995 [82]), without the consideration of withholding and paying personal income tax.

If the company system stipulates that the cost of accommodation is not paid, the way to save money is not reimbursed, the reward is given to the employees or the employees are reimbursed for the corresponding fuel costs by private cars.

In practice, not all enterprises can be in place, but at least some of the tax risks should be clear.

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