If the guest have to make check out and the company did not pay for him ,we will make check out for the guest or no ?

If you have approvals from the company you can proceed for check out of the guest.

If you do not have approvals nor has the guest paid, How will you get the payment??

Hence once someone takes responsibility of payment you can proceed for check out otherwise you should not proceed.

Maximum what you can do is when the guest wants to checkout without payment, contact the company and take their advice on the same.