财 务 简 介 Presentation of Financial Affairs 2016-02-24.

Slides:



Advertisements
Similar presentations
資誠會計師事務所 林宜賢 會計師 /6/10 杜拜投資相關法規簡介與實務探討.
Advertisements

會計要素與記錄規則 Accounting Elements and Rules of Debit and Credit
FAQ :住宿規則 / Dormitory Regulations
第二十章 行政诉讼的结果.
Launching GAFE to Strengthen School Administration Management
會計基本概念與會計資訊的應用 Accounting Concepts and Uses of Accounting Information
會計要素與記錄規則 Accounting Elements and Rules of Debit and Credit
会计专题 上海财经大学职业技术学院 金星 2006学年版
Lenet Yehyeon Group.
第四章 常用国际贸易付款方式.
TNEU-0002 SBO产品培训课程 第九讲 人力资源管理 Beyond Technology
94年病人安全成果.
第二章 管理資訊系統概論暨資訊系統應用(Introduction to MIS and the Applications of IS)
世纪商务英语翻译教程(第三版) Unit 1 Business Cards 名片 返回.
He said: What is a team? Team is not to let the other person failed, and do not let any team member fail!
课程:跨境电商 资料源:阿里巴巴教学资源库
工程项目管理 Construction Project management 6 质量和安全管理 主讲: 黄湘红 TEL: 副教授、高级经济师、 国家注册房地产估价师、房地产经纪人、 柳州市拆迁评估技术委员会专家
附錄1 —— 《個人資料(私隱)條例》的釋義、原則及主要條文
第五章: ERP銷售配送模組功能 祝天雄 博士
政治学导论 21世纪政治学系列教材 政治学导论 杨光斌 主编 中国人民大学出版社.
金融学 第二篇 金融市场与金融机构.
江苏筱诺企业服务有限公司 江苏筱诺企业服务有限公司是集企业管理服务,企业管理咨询,国内劳务派遣,国内货运代理等服务于一体的综合型服务贸易有限公司。本公司立足于苏州工业园区,以为企业服务为己任。一贯注重“以人为本,客户至上”的发展理念。在工作实践中不断积累经验,改进服务质量,得到了所服务企业的交口称赞。在公司的发展中培养出了一支高素质、专业化,年轻化的队伍。公司规模不断扩大,业务蒸蒸日上。公司逐步形成了多元化发展的格局,并使公司增强了参与竞争、抵御风险的能力。联系方式:
中国的机构部门分类 The classification of institutional sectors in China
2012 Federal Tax Return Due Date : 4/15/2013
第一章 會計之基本概念 著作權所有 未經正式書面授權 禁止轉載截錄.
甲、乙類大客車 車輛型式安全審驗或底盤車型式登錄 審驗補充作業規定說明 103年2月13日
Unit 4 Settling in and Arrangement 入住与安排
Financial Accounting 财务会计
THE PRINCIPLE OF ACCOUNTING
Indiana State Tax Return
企業會計資訊系統發展現況與電腦審計實務分享
Deputy Director-General ,Treasury Department, MOF,PRC
EBSCO was founded by Elton B. Stephens in 1944
企業金融的十二堂課 企業金融緒論 資管所 羅以豪 資管所 黃立文.
中国公私合作伙伴关系(PPP )现状 Disclaimer:
赤字融通 第20章.
地產新氣象,你我齊創做 Ms. Cindy Fung Century 21 Hong Kong Ltd. General Manager
“荷蘭經營經驗” 座談會 流程問題經驗談
中央财经大学财经研究院 王雍君 教授/院长 上海
中华环保联合会 李恒远 All-China Environment Federation Li Hengyuan
IFRS的過去、現況與未來簡介 游萬淵 執業會計師 August 21, 2009 AUDIT.
*Please refer to the last page for booking class & airfare surcharge*
資訊系統文件化工具 東吳大學會計學系 謝 永 明.
中国农村沼气政策与发展战略 李景明 中国北京 农业部科技发展中心能源生态处处长 中国沼气学会秘书长.
CEPA & Hong Kong’s New Opportunities in the Pearl River Delta
外事英语 主讲:陈蔼琦 2019/2/17.
2015/2016 Admission Information for International Degree Students 104學年度 國際學位生申請資訊 陶孟麟 Mollien Tao
中華大學華語中心始業宣導 Mandarin Center of Chu opening ceremony
锦程律师事务所 KING’S WISDOM NEWSLETTER LAW OFFICE 年第10期.
SAP Certified FI Consultant
現金及內部控制 Cash and Internal Control
成品检查报告 Inspection Report
Chapter 2 貨幣與支付系統. Chapter 2 貨幣與支付系統 2.1 導讀 本章涵蓋主題: 貨幣的定義 貨幣的功能 貨幣制度等.
签发CERs CER Issuance 中国CDM能力建设项目培训讲义 Training Material
統計與精算學系 四 A 退休金理論 Chapter 2 退休制度及相關法規 2010/10.
行政管理者 的素质要求 中南大学湘雅医院 李远斌
中央社新聞— <LTTC:台灣學生英語聽說提升 讀寫相對下降>
102年圖書館導覽活動 陳孟珠
NEWSLETTER LAW OFFICE 锦程律师事务所 KING’S WISDOM 年第03期.
Component 2: Workshop 第二部分研讨会
Chapter 3 What Is Money?.
Chapter 7 Terms of Payment
Checking in 入住模块.
國立清華大學 National Tsing Hua University
按一年以内定期整存整取同档次利率打六折执行
Logo for Part of Our Participants
僑外生畢業後留臺工作 相關法規及常見問題 勞動部勞動力發展署.
联络我们 Contact:吴小姐 Jessie
“您的社会保障” Your Social Security
锦程律师事务所 KING’S WISDOM NEWSLETTER LAW OFFICE 年第09期.
Presentation transcript:

财 务 简 介 Presentation of Financial Affairs 2016-02-24

内容概述 Contents 一、财务部工作职责 (Organization Chart & Job Responsibility) 二、主要财务流程 Financial policy & Procedures 2.1 借款流程 Cash Advance 2.2 报销流程 Reimbursement 2.3 付款流程 Payment by Check or T/T 2.4 工资发放流程 Salary Payment 2.5 个税缴纳流程 Individual Income Tax (IIT) withheld 三、联系方式 Contact information

FO Organization Chart Director (Percy Li) Payroll & Tax (Kyra Yang) Payment & reimbursement (Amy &Ada)

一、财务部工作职责 Job Responsibilities (一)财务部简介 About FO 财务部于2005年9月成立,是学校专门负责财务管理的职能部门。其主要职能包括:会计账务处理、财务成本管理、学费及资金管理、税务事项和法定会计报表及内部管理报表编制。 Finance office, founded in September 2005, is a financial administrative department of UIC. It has two main functions, “Service” and “Monitoring”. Details as follows, A. Accounting treatments(double entry, FA depreciation &bookkeeping etc); B. Financial & cost management(FA requisition planning, cost forecast & control, Budgeting MGT); C. Tuition collection and cash management; D. Payroll and Tax management; E. Statutory statements to the local authority and management accounts to UIC top management respectively.

(二)财务处长(李文, Tel: 3620080) Financial Director (Mr. Percy Li) 1.授权范围内借支、报销和付款事项的审批; Reviewing and approving the cash advance, reimbursement and payment under the delegation of authority. 2.审核采购招标事项、项目预算及重要经济合同; double checking procurement tendering matters, the project budget and important economic contracts. 3.负责建立及完善财务会计核算及管理系统; Responsible for establishing and improving accounting and financial management system. 4.全面负责税务、审计和当地政府财务检查工作; Taking responsibility of taxation planning, auditing, financial inspection from the local government, etc. 5.负责学费申请及报批工作; In charge of application for the approval of tuition and Hostel fees; 6.负责财务部内部员工管理及考核; Responsible for internal staff management and performance review;

(三)资金主管(骆秀琼, Tel: 3620081) 1.负责监管现金、银行存款的出纳工作; Treasurer (Ms. Amy Luo) 1.负责监管现金、银行存款的出纳工作; Responsible for supervision of cash movements,including cash income and expenditure; 2.负责银行存款的日常管理及帐务处理; In charge of daily management and journals of cash in banks. 3.负责提供资金收支信息; Responsible for providing cash situation information for financing arrangements. 4.负责贷款卡年审及贷款协助业务; Responsible for credit card license renewal and application for bank credit lines;

(四)出纳(劳丽欣, Tel 3620087) Cashier (Ms. Ada Lao) 1.负责现金的日常管理及帐务处理; Be responsible for daily management of Petty cash; 2.负责编制借支表相关事宜; Responsible for follow-up of cash advances when long outstanding. 3.负责外汇支付及相关事宜; Responsible for foreign currency payment and related matters; 4.负责保管各类证件、有价证券和财务票据等; Responsible for custody of all kinds of checks, bills, securities and stocks ,etc.

Tax Accountant (Ms Kyra Yang) (五) 税务会计(杨固春,Tel 3620562) Tax Accountant (Ms Kyra Yang) 1.负责工资的计算与发放、个人所得税的申报; Responsible for preparing payroll (social in.& housing fund), and filing IIT Returns as well. 2.负责纳税申报表的编制及会计报表的报送; In charge of handling other taxes and accounting statements submission; 3.负责纳税数据统计及税收筹划工作; Responsible for tax statistics and tax planning; 4.负责外汇收付的申请备案及相关事宜; Responsible for any foreign exchange transactions;

二、财务工作流程 Financial Procedures (一)借款流程 Cash advance ●首先,填写“借款申请单”; First, fill in ‘Cash Advance Form. Hardcopy available for you in F401 ●其次,经办人将“借款申请单”交部门领导(预算控制人)审核; Second, submit the ‘Cash Advance Form’ to unit head (budget holder ) for review or endorsement. ● 再其次,经办人将“借款申请单”交出纳处,查寻有无历史借款,再交 财务经理审批,并视情况按授权逐级审批; Third, submit the ‘Cash Advance Form’ to the cashier first to check if any outstanding cash advance exists. Then submit to finance director and managing director for their approval. ●审批合格后,到出纳处领款或预约领款。 Finally, pick up the cash or make a reservation at the cashier desk.

●首先,按照“费用报销单”Personal Claim Form”内容填写报销事 项; (二)报销流程 Reimbursement Procedure ●首先,按照“费用报销单”Personal Claim Form”内容填写报销事 项; First ,fill in the ‘Personal Claim Form’; ●其次,经办人将报销单据提交部门负责人 (预算控 制 人)审核批准; Secondly, submit to unit head (budget holder) for their review; ●再次,相关资料交财务部审批,并按授权逐级审批; Thirdly, submit to finance office and managing director for proper approval. ●审批合格后,出纳以转账方式或现金方式支付报销款项。 Finally, reimbursement money will be given to you by cash or crediting to your ABC card.

(三)付款流程 Payment by Check or T/T ●首先,填写“付款申请单” ; First, fill in ‘Payment Request Form’ , attaching supporting documents; ●其次,经办人将付款单据提交部门负责人(预算控制人) 审核批准; Secondly, submit to unit head (budget holder) for their review; ●再次,相关资料交财务部审批,并按授权逐级审批; Thirdly, submit to finance office and managing director for their approval ; ●审批合格后,出纳以转账方式付款。 Finally, payment will be processed by Check or T/T after approval.

(四)工资发放流程 Salary payment Procedure ●人事部于每月21日前提供工资计算资料; HR office provides salary information by 21st of every month; ●财务部计算工资,扣缴个税,编制工资发放表; Finance office prepares payroll list, withholding IIT, deducting social insurance and housing fund. ●人事部、财务部领导交叉审核工资表; HR office & Finance office cross check the payroll information; ●出纳准备发放资料送交银行; Cashier sends the salary payment documents to the bank; ●银行分发工资到个人帐户(月底最后一个工作日); Basically, salary will be credited to the staff’s ABC account( on the last working day of a month); ●工资清单的领取。 The salary slip will be sent to your mailbox in a confidential way later.

Individual Income Tax (IIT) Filing (五)个税处理流程 Individual Income Tax (IIT) Filing ●员工入职时,提交个人纳税资料,并确定是否享有免税待遇; Staff shall submit personal tax information when reporting duty in UIC so that FO can identify whether he/she is eligible for tax exemption application; China has tax treaties with many countries. Valid period 2-3 years ●计算个人所得税并代为扣除; Tax accountant calculates individual income tax and deduct it from the salary on behalf of the Local Tax bureau ●进行个人所得税申报并代为缴纳; Prepares the IIT returns and pay the taxes to the Local Tax Bureau collectively; ●个税扣缴完毕后,外籍人士的完税单可于下月领取,国内人士的完税证明由地方税务局按年度统一寄送。 After payment for IIT, IIT certificates for foreigners can be available at Tax Accountant’s desk next month, while that for domestic staff can be printed in person at the local tax offices by showing your ID card.

The End Thank you! 介绍完毕,谢谢! http://uic.edu.hk/en/finance 李文 Percy Li Tel: 3620080/13709689843, E-mail: Percyli@uic.edu.hk http://uic.edu.hk/en/finance