The purpose of the restaurant reserve

Reserve fund refers to the amount allocated by enterprises, organs, institutions or other economic organizations to internal units or staff members that are not independently accounted for for travel expenses, sporadic purchases, sporadic expenses, etc.

Petty cash shall be managed by a designated person and shall be used according to the specified purpose and shall not be lent to him.

People may be diverted for other purposes. The reserve fund for travel expenses and sporadic purchases is generally received according to the estimated amount needed, and is reimbursed once after the expenditure is made, and the excess is refunded and the deficiency is compensated. If the previous account is not settled, no further advance shall be made.

For the reserve for sporadic expenses, a reserve fund system can be implemented, that is, the designated person in charge of the reserve fund shall receive the prescribed amount and be reimbursed in accordance with the prescribed procedures after expenditure, so as to make up the original quota. Units that implement the imprest system shall, after the apex receiving department disburse the imprest fund, prepare a detailed list of expenses according to various expense vouchers, reimburse the finance and accounting department on a regular basis, and receive back the imprest fund disbursed. In the case of an advance provision, it may be debited to the "Provision" (or "Other receivables") account at the time of disbursement; The account is credited when the balance is reimbursed and recovered.

In units implementing the imprest system, except for the appropriation, increase or decrease of the imprest quota through the "imprest account", when the daily expenditure reimbursement is used to make up the quota, it is not necessary to pass this account and the expenditure amount is directly credited to the relevant cost account and expense account.