背景知识

　　在中国，商务旅行一般被称为“出差”。有些时候，目的地的业务相关单位会有人员专门迎接。

　   一般出差前，公司会有一个较为明确的花费标准。根据出差人员级别，也有相应的出差补助标准。

　　中国的公司大多派男职员去外地，一是商务旅行强度较大，二是男士出行较为安全、方便。这也是中国企业在招聘需要经常出差的职位时喜欢聘用男性的原因。

       现在中国有许多旅行社专门有针对商务旅行而设的部门，提供商务活动策划、商务旅行组合，做企业的商务助理。而且借助现代资讯手段，采用旅行网站和800电话预定服务，将民用航空公司航线网络、银行金融信用产品、各地域旅游资源和汽车租赁服务公司等核心资源进行了很好的有效链接。因此中国的商务旅行正变得越来越方便。在较大的企业，一般有专门的人员负责安排商务旅行。

　　 2001年10月，中国宣布加入APEC商务旅行卡计划，各大公司的高级管理人员可以只需持一张信用卡大小的商务旅行卡，就可以在亚太经合组织(APEC)12个经济体自由通行，免除了签证等一系列手续。它有助于亚太地区企业家对商机作出迅速反应并提高地区的国际竞争力。

词汇

　　英：

　　Expense account

　　 Expenses incurred on the road while performing business duties, receipts for

　　 which should always be kept and then recorded and accounted for in the

　　 appropriate accounting category for reimbursement at a later time.

　　Company credit

　　 Line of credit that is extended to a corporation for travel related purposes to meet employee expenses for business travel. This can include hotels,

　　 airlines, car rental agencies, premium restaurants, club memberships, etc.

　　Per diem rates

　　 Daily amount allocated by a company to meet expenses while on the road.

　　 This can include expenses for hotels, dining, etc.

　　Cash advance

　　 An amount offered to an employee in advance of a business trip to meet

　　 travel expenses.

　　Itinerary

　　 Itemized schedule of travel events that usually shows an employee’s arrival and departure times across various destinations, hotel stay, meetings and appointments.

　　Receipt

　　 An official paper or slip for an expense incurred. It is usually the only

　　 acceptable proof of the expense, and the employee must turn it in to be

　　 reimbursed. Includes tolls, dining, taxis, parking, hotel, etc.

　　Corporate card

　　 Credit card entrusted to an em

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