在马来西亚，公司会计保存票据的过程必须符合相关的法律和法规要求，以确保财务记录的完整性、准确性和合规性。以下是一个详细的票据保存流程：

The process of document retention for accounting in Malaysia must comply with relevant laws and regulations to ensure the completeness, accuracy, and compliance of financial records. Below is a detailed document retention workflow:

一、收集和整理票据

Step 1: Collecting and Organizing Documents

1.收集票据 / COLLECTING DOCUMENTS：

收集所有业务交易相关的原始票据，包括发票、收据、银行对账单、合同等。

Collect all original documents related to business transactions, including invoices, receipts, bank statements, contracts, etc. 

2.票据分类 / CATEGORIZING DOCUMENTS：

根据票据的类型（如收入、费用、资产购买、银行交易等）进行分类。

Categorize documents by type (e.g., income, expenses, asset purchases, bank transactions, etc.). 

3.票据编号 / NUMBERING DOCUMENTS：

为每张票据分配一个唯一的编号，以便于后续查找和管理。

Assign a unique number to each document for easy retrieval and management

二、审核票据

Step 2: Reviewing Documents

票据审核 / REVIEWING DOCUMENTS：

核对票据的真实性和完整性，确保每张票据都有相应的支持文件。

Verify the authenticity and completeness of documents to ensure each one has the corresponding supporting documents. 

确认票据上的信息（如金额、日期、交易方等）与账务记录一致。

Confirm that the information on the documents (e.g., amount, date, trading party) matches the accounting records.

异常处理 / HANDLING EXCEPTIONS：

如果发现票据有误或缺失，及时联系相关部门或交易方进行更正或补充。

If there are errors or missing documents, promptly contact the relevant department or trading party for correction or supplementation.

三、记录和存档票据

Step 3: Recording and Archiving Documents

电子记录 / ELECTRONIC RECORDING：

使用会计软件或电子表格记录每张票据的详细信息，包括编号、日期、金额、交易类型等。

Record detailed information for each document using accounting software or spreadsheets, including number, date, amount, transaction type, etc. 

扫描票据并保存电子版，以防止纸质票据丢失或损坏。

Scan documents and save electronic copies to prevent loss or damage of paper documents. 

纸质存档 / PHYSICAL ARCHIVING：

将票据按类别和日期顺序归档，存放在专用的票据存档柜中。

Archive documents by category and date order, storing them in dedicated filing cabinets. 

确保存档柜防火、防潮、防盗。

Ensure filing cabinets are fireproof, moisture-proof, and theft-proof. 

备份和恢复 / BACKUP AND RECOVERY：

定期备份电子票据和相关会计数据，确保在系统故障或数据丢失时能够快速恢复。

Regularly back up electronic documents and related accounting data to ensure quick recovery in case of system failure or data loss.

四、票据保存期限

Step 4: Document Retention Period

保存期限 / RETENTION PERIOD：

根据马来西亚法律，公司必须至少保存所有财务票据和记录 7 年。

According to Malaysian law, companies must retain all financial documents and records for

at least 7 years. 

某些特殊类型的票据可能需要更长时间的保存，具体视法律和监管要求而定。

Certain types of documents may require longer retention periods depending on legal and regulatory requirements.

五、定期检查和审计

Step 5: Regular Inspection and Audit

内部检查 / INTERNAL INSPECTION：

定期对票据的保存和管理进行内部检查，确保符合公司政策和法律要求。

Regularly conduct internal inspections of document retention and management to ensure

compliance with company policies and legal requirements. 

外部审计 / EXTERNAL AUDIT：

配合外部审计师的审计工作，提供所需的票据和财务记录。

Cooperate with external auditors by providing necessary documents and financial records. 

根据审计建议改进票据管理流程。

Improve document management processes based on audit recommendations.

票据管理的最佳实践

Best Practices for Document Management

数字化管理 / DIGITAL MANAGEMENT：

尽量使用电子发票和电子票据，以提高管理效率和安全性。

Use electronic invoices and documents as much as possible to enhance management efficiency and security. 

使用会计软件 / USING ACCOUNTING SOFTWARE：

采用专业的会计软件进行票据管理，自动记录和分类，提高工作效率。

Use professional accounting software for document management, automatically recording and categorizing to improve work efficiency. 

培训员工 / TRAINING EMPLOYEES：

定期培训财务和相关部门的员工，确保他们熟悉票据管理的流程和要求。

Regularly train staff in the finance and related departments to ensure they are familiar with document management processes and requirements.

通过上述流程和最佳实践，公司可以确保票据管理的高效性和合规性，减少财务风险，提高财务记录的透明度和准确性。

By following these steps and best practices, companies can ensure efficient and compliant document management, reduce financial risks, and enhance the transparency and accuracy of financial records.