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 employee to use for business expenses
exclusively. In almost all cases， it is used to meet business travel expenses.
However， there are cases when office staff are also issued these cards to
meet specified office expenses up to a pre-determined amount.
OCS
On Company Service. This refers to any activity you do while representing
the company outside the office， and relates not only to expenses but also to
other items， such as insurance coverage.
Frequent flyer miles
Rewards and bonuses that you receive from a particular airline （or a
consortium of different airlines） for flying on a frequent basis. It is usually
calculated based on the amount of air miles that you are traveling between
destinations. These miles can be redeemed for free tickets and gifts.
Living out of a suitcase
The act of constantly traveling， being on the road and away from home for
extended periods of time. The term refers to having to pack all the necessary
items that you need for travel in a suitcase and not having the comforts of home.
Perks
Fringe benefits that depend on level of position that add further value to your
compensation package. The higher you are in an organization， the more perks
you receive. Perks include country club memberships， company car， housing
allowance， profit sharing and stock options， and better travel allowances.
Reimbursement
The money that the company returns to you for legitimate and documented
expenses that are incurred while traveling on business.
中：
费用帐户/报销单
出差期间的路费、食宿费等，各种费用的收据要妥善保管，存档和归类，以备
以后报销。
公司信贷
规定信用贷款的最高限额，并延伸至满足公司员工所有公务旅行相关的费用。包括酒店、航空公司、汽车租赁公司、饭店和俱乐部会员资格等。
每日定额
公司对员工公务旅行每日花费的定额标准，包括酒店费用和餐饮费用等。
预支费用
公司在员工公务旅行前预支一定数额的旅行费用。
旅程表
旅程表通常显示雇员到达和离开目的地的时间，酒店停留时间，会谈和预约等详细情况。
收据
对于开销的正式书面证明。通常是惟一被认可的花销凭据。员工必须要拿它报销。包括通行费用，餐饮费用，出租车费，停车费和酒店消费等。
公司信用卡
是一种仅用于员工商务开销时使用的信用卡。在绝大多数情况下用来支付差旅费。但也有一些情况下，办公人员也用其支付既定限额内的办公费用。
由公司支付的其他业务活动
员工在公司之外代表公司所从事的所有活动， 不但包括实际费用，还包括其他项目，如保险费用。
航空积分里程
由于经常使用某一航空公司或航空联合集团的服务而获得的积分奖励。它通常是以总的飞行里程来计算的。这些里程可以折成 免费机票和礼物。
旅行包生活
长时间在旅途中而不在家中，在旅行包中带上所有的日常必需品，而不能享受家的舒适。
额外津贴
根据在公司中职位高低而享有的不同额外津贴。在公司中职位越高津贴越多。额外津贴包括乡间俱乐部会员费， 公司用车费， 住房补贴， 利润分红， 股票期权和更高的旅行津贴。
报销
公司所返还的差旅费。
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