Accounting treatment of how to reimburse electronic train tickets

It is necessary for every accountant to practice accounting by reading instructions. In order to help us better handle accounting accounts, we need to keep learning. At present, in order to facilitate passengers' travel, improve passenger service quality and speed up passenger ticket checking, the state has launched electronic train tickets. Although the convenience of electronic train tickets is well known, it is difficult to get a ride without a paper receipt, so how to deal with the accounts of electronic train tickets? How should I reimburse? Let's take a look together.

1. How to reimburse the electronic train ticket?

Electronic train tickets can be reimbursed, but the original vouchers are essential for reimbursement, which means that the applicant still has to provide the original vouchers to the company's finance.

According to the answer of China Railway Customer Service Center: "Ordinary paper tickets are used as reimbursement vouchers for railway e-tickets. Passengers who purchase tickets at 12306.cn website and need reimbursement vouchers can exchange paper tickets at the station ticket window, railway ticket sales outlets or ticket vending machines before boarding the bus.

If you use your resident ID card to purchase tickets in official website, and use your resident ID card to directly check tickets at qualified bus stops and the next stop through the automatic ticket gate, if you need to reimburse the voucher, please exchange the original resident ID card for paper tickets at the station ticket vending machine and ticket window no later than 3 1 day from the date of boarding. If the resident ID card cannot be read, please provide the order number (E+9 digits) and go to the ticket window at the station. Overdue, will not be dealt with. The paper tickets exchanged are only used as reimbursement vouchers. "

With the official original vouchers, not only can they be reimbursed, but those that meet the relevant regulations can also be deducted. The appearance of the electronic train ticket reimbursement voucher issued is basically the same as that of the paper train ticket, except that the words "Reimbursement only" will be additionally marked on the ticket face, and there is no specific seat information.

2. Accounting treatment of electronic train tickets

In fact, there is not much difference between the accounting treatment of electronic train tickets and ordinary train tickets, and the differences in purchase methods and vouchers have little influence on the accounting treatment.

situation

Xiao Wang went on a business trip for a week according to the company's arrangement, and paid the round-trip train ticket in advance. 580 yuan, when he came back, handed in the train ticket to apply for reimbursement. Then, prepare accounting entries as follows:

Debit: management expenses-travel expenses 580

Credit: cash 580

The above is the related content of electronic train ticket accounting treatment. Although electronic tickets are convenient for citizens and do not need to obtain paper tickets, they still need to obtain paper vouchers for reimbursement. Everyone still needs to be prepared in advance. Wish you success!