Legal analysis: reimbursement items include hospitality, office expenses, travel expenses, electricity, water, telephone, rent, audit, consulting, amortization of intangible assets, maintenance,

Amortization of low-value consumables, fuel, freight, postage, insurance, inspection fees, labor costs, others, bank charges, interest income, interest expenses, exchange gains and losses, etc.

Note: Only one expense can be filled in each reimbursement form. The original documents should be pasted under the expense reimbursement form, and the receipts and invoices should be separated.

The content of expense reimbursement should be filled in according to the content of expense invoice. For example:

1, gasoline invoice, reimbursement content: vehicle gasoline.

2. Invoice for office supplies, with the reimbursement content written: purchase of office supplies.

3. accommodation invoice, the reimbursement content says: Employee's accommodation expenses for business trip.

4. Meal invoice, the reimbursement content is written as: business entertainment meal.

Legal basis: Article 14 of People's Republic of China (PRC) Accounting Law includes original vouchers and accounting vouchers. To handle the economic and business matters listed in Article 10 of this Law, original vouchers must be filled in or obtained, and submitted to accounting institutions in time. Accounting institutions and accountants must examine the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers with inaccurate and incomplete records shall be returned in accordance with the provisions of the unified accounting system of the state and required to be corrected and supplemented. All the contents recorded in the original documents shall not be altered; If there is any mistake in the original voucher, the issuing unit shall reissue the certificate or correct it, and the correction place shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, the issuing unit shall re-issue the L/C and shall not correct it on the original voucher. Accounting vouchers should be prepared according to the audited original vouchers and related materials.