If you've read my previous infobarrel about creating your own expense report, you should have a good idea of how to make an expense report of your own now.
However, you would want to customize it to your own specific needs, and this infobarrel is to help you identify the extra columns or extra details that you might want to consider including inside your excel spreadsheet.
Of course, this is assuming you're not using some automated software that would have drop-down windows allowing you to select anything you want, but that you have a more bare-bones software in which you must do more of the work manually yourself.

1) Context specific tables
There are a few common uses of expense reports that will be shared across companies of all industries and genres. Some things I would think every company would probably make sample expence reports for their employees or even themselves to use for reporting and tabulation would be travel expenses, client expenditure, overseas expense, time billing, chargeable claims. For travel, mostly it would be either the use of trains and buses, although usually the main claim would be for petrol, normally measured in mileage. You would ask them to record down the kilometers (or miles as appropriate) that they have covered on business grounds and then use the appropriate distance to amount (dollars or whichever apt) claimable. Of course, taxi fares have receipts that are usually claimable too, but those would require their own expense section.

For things like overseas allowances, you'll need to factor in many many things, and that might be too much for an expense spreadsheet to handle, you would probably be better off using a handling software. That is, unless you're only allowing claims to be made for certain items such as plane tickets, accommodation, and a certain part of food and transport.

2) Mathematical Tools and formula to process cells
For calculations such as that for travel expenses, you'll need to put some mathematical formulae into your spreadsheet. You'll want a column that will provide for the entire end result (i.e. the amount claimable) and put a modified version of the following code inside:

=(cellname1*cellname2)

That was it'll automatically calculate everything for you, so long as you slot in the necessary details.
Once again, different documents will require different formulas, some not at all, and some more so than the rest. Certain calculations will be assuredly more complex than others.

3) Formatting for printing
Not all employers or business owners or section head would have the luxury of seamless data entry available to them, nor would the people who will be going about making those upcoming claims. Sometimes, you'll have to make sure your expense report fits into an A4 piece of paper, and that it is both easy to fill up and easy to input into a computer and process. You can find certain tips here in a breakdown of what goes inside expense reports