付款管理办法为规范公司付款管理,特制订本办法.一、本办法规范的付款内容包括货款支付（含税款,下同）、销售退款、费用支付等,不包括《费用报销管理办法》规定的报销付款和固定资产

Question

付款管理办法
为规范公司付款管理,特制订本办法.
一、本办法规范的付款内容包括货款支付（含税款,下同）、销售退款、费用支付等,不包括《费用报销管理办法》规定的报销付款和固定资产、低值易耗品的购置审批.
二、货款支付审批
1、支付货款由各申请部门根据已审批的进货合同（协议）填制“付款申请单”（一式三份）,并将有关项目填列齐全.
2、进口、内贸业务审批：
A、由申请部门经办人员和部门责任人签字,经财务经办审核和财务经理签字后,凡单笔付款金额在200万元人民币以下的,由申请部门分管领导审批；单笔付款金额在200万元人民币以上的（含200万元）,由公司总经理审批.
B、以前T/T方式（含部分前T/T）结算的进口付款,由总经理审批.
C、全额后T/T不论金额大小均由申请部门分管领导审批.
D、对于代理业务中先收后付的进口税款支付由申请部门经办人员和部门责任人签字,经财务经办审核和财务经理签字后办理付款.
E、在支付国内长期供货单位的货款时,申请部门应提供当前付款余额及合同执行情况,财务经办人员应认真予以审核.
F、对于应付货款,财务经办人员应审核申请付款数是否与帐面一致.对于情况不明需要对帐的,应于对帐后再行付款；对于发票未到的,要求申请部门在支付货款时取得进货发票.
3、出口业务审批：
A、出口业务原则上应先收汇后支付货款,对以部分前T/T、D/P、L/C结算方式出口的货物,其中单笔预付金额或累计预付金额（指同一供货单位）在200万元人民币以下的,由申请部门分管领导审批；200万元人民币以上的（含200万元）,由公司总经理审批.其他结算方式出口的货物除自营业务外不得垫支货款.
B、对于先收汇（含远期信用证已承兑的）后支付货款的业务,由申请部门经办人员和部门责任人签字,经财务经办审核和财务经理签字后办理付款.
C、出口业务的预付货款,申请部门在提交审批时,应注明具体出货日期、收汇方式、出口金额和预计收汇日期.
D、申请部门未按照公司《出口信用保险实施办法》的规定办理出口信用保险的,除能采取其他有效措施控制风险并事先征得分管领导同意外,不得预付货款.

Answer 1

The payment policing method
pays money the management for the standard company,draws up this means especially.
First,this means standard payment content including the loans payment (including tax money,similarly hereinafter),the sale refunds money,the expense payment and so on,"Does not reimburse Policing method including Expense" to stipulate reimburses the payment and the fixed asset,the low value expendable items purchase examination and approval.
Second,the loans payment examines and approves
1,the payment loans by applies for the department basis the inventory contract which examines and approves (agreement) to fill in the system respectively “the payment application slip” (triplicate copy),and will concern the project fill in and list to be complete.
2nd,import,domestic trade service examination and approval:
A,by applies for the department to manage the personnel and the department owners signs,manages the verification and financial manager after the finance signs,every single pen payment amount in 2,000,000 Yuan below,by applies for the department to be in charge of the leadership examination and approval; The single pen payment amount in 2,000,000 Yuan above (including 2,000,000 Yuan),examines and approves by company general managers.
B,beforehand T/T way the import payment which (including part in front of T/T) settles accounts,examines and approves by general manager.
C,sum total T/T no matter the amount size by applies for the department to be in charge of the leadership examination and approval.
D,first receives the import tax money payment after the agency business in which pays by to apply for the department to manage the personnel and the department owners signs,manages the verification and financial manager after the finance signs handles the payment.
E,when payment domestic long-term goods supply unit's loans,applies for the department to be supposed to provide the current payment remaining sum and the contract execution situation,the finance manages the personnel to be supposed earnest to verify.
F,regarding the manipulation loans,the finance manages the personnel to be supposed to verify the application payment number is whether consistent with the account.Regarding the situation unclear needs to the account,after should Yu Duizhang again pay money; Has not arrived regarding the receipt,requests applies for the department when the payment loans to obtain the inventory receipt.
3rd,export business examination and approval:
A,the export business in principle should receive first collects pays the loans,to by the part in front of T/T,D/P,the L/C settlement way exportation cargo,in which single pen prepay amount or the accumulation prepay amount (refers to identical goods supply unit) in 2,000,000 Yuan below,by applies for the department to be in charge of the leadership examination and approval; 2,000,000 Yuan above (including 2,000,000 Yuan),examines and approves by company general managers.Other settlement way exportation cargo does not have to advance money the loans besides the self-management service.
B,regarding receives first collects (has accepted after forward letter of credit) pays the loans the service,by applies for the department to manage the personnel and the department owners signs,manages the verification and financial manager after the finance signs handles the payment.
C,the export business prepay loans,apply for the department when the submission examination and approval,should indicate produces goods specifically the date,receives collects the way,the export amount and the estimate receives collects the date.
D,applies for the department has not deferred to the company "Export credit guarantee Implementation Means" the stipulation to handle the export credit guarantee,besides can adopt other effective action control risk and get collect requisition beforehand is in charge of the leadership agreement,does not have to pay in advance the loans.