第一篇：英語作文-- 社會責(zé)任

標(biāo)題：Learn to responsible Responsibility is a small seeds, once it sowing in your mind, with the passage of time, it will take root, germination.Before long, it will become young saplings and eventually become a towering trees.Through efforts, it will flower, adorn your life, final results, that is for your responsibility returns.When you abandon it, it always just a seed, When you're responsibility of giving up it, it will die, even give your life wipe on a haze, If you are in it bud blossoms, with pride pulled it, you will be in other people get fruit after regrets, want to place the new responsibility but have no time, more have no chance.If you persist align these responsibilities, efforts to caress them, your life will be rich and colorful.In this world, everyone carry negative his own responsibility.Responsibility, perhaps to yourself regulation, maybe someone else is the task given to you, maybe it's own work...Responsibility is varied, students have the responsibility, the architect has been learning builds a responsibility, a teacher teaching of responsibility, the writer has a writing of responsibility, even ordinary animals--the crows have back-feeding responsibility.What responsibility? Or GuYanWu well said: “the fortunes of.” This sentence has been guides countless healthyenterprise, become their whole life's creed.Do a responsible person, is the needs of the country, is the need of the society, is the needs of The Times, someone still take “the fortunes of a” instead of “the rise and fall, my duty.” “I mean,” should be duty-bound to shoulder to the country and the society's responsibility.How to responsible? The answer in covering era of portraiture.Tayu hydrogeophysical-remote “three had house without into”, this is to millions of people responsible;Zhuge liang “dedicated, heart stopped beating”, this is the responsibility of the whole shu, Numerous revolutionary martyrs shed their blood, and blood, after, this is the responsibility of the whole Chinese nation, The last time, “wipha” incoming, wenzhou civil-military fought bravely, and actively resistance to Taiwan, this is for the whole wenzhou people's life and property of responsibility.Every one of us should do a responsible person shall bear its undisputed unshirkable responsibility.Perhaps, as a student of our responsibility is not yet history, nor era of responsibility, our responsibility in family smiling face, on a day-to-day work, in the boundless learn the sea.But we understand duty, complete with responsibility.Responsibility, is a brilliant clinking flower, opened in everyone's heart, Responsibility, is a brilliant dazzling light, light everyone's heart.Responsibility is always promote human history, and create a human civilization is the only billowing wheel.Responsibility, in our heart.醉酒駕車與安全意識、社會責(zé)任

高分范文

What a scary and sensational scene it is!In the drawing, the driver, as drunken as a fiddler①, is driving fast on the road, with a large bottle of beer on the top of his car.What is conveyed by the picture has both realistic and alarming implications for each member of the country。

The profound meaning of the vivid drawing can be elaborated in terms of both awareness of security and social responsibility.For one thing, consciousness of safety should be one of our top priorities.Life is one-way journey: you cannot experience it twice.So life is to be respected and awed②.It is cruel to and inhumane to spell the end of any life, with a careless driving under the influence(DUI)③.For another, to act as a responsible member of the society, each of us should bear social responsibility.We do not live only for ourselves but also for those whom we love and who love us.It is irresponsible to claim either lives of drivers or lives of other victims are not important, leaving the families and relatives into deep grief and, may be, great living burden④。

In short, it is imperative that legislative measures should be taken by the authority to punish drunk drivers severely such as suspending their driving licenses or even putting them into jail.Besides, the mass media, such as TV, radio and website, should work together to enhance awareness of security and sense of responsibility to reduce the rate of car accident。

佳作妙譯

這是一幅多么可怕的觸目驚心的場景?。≡谶@幅圖中，爛醉如泥的司機正在馬路上飛速行駛，車上還頂著一大瓶啤酒。這幅圖所傳達的意義，對我們國家的每一位成員，都具有現(xiàn)實和警醒的意義。

這幅栩栩如生的圖畫的深刻意義可以從安全意識和社會責(zé)任感兩個角度闡釋。一方面，安全意識應(yīng)該是我首要重視的問題。生命是一次單程旅行：你不能經(jīng)歷兩次生命。所以我們應(yīng)該敬重生命、敬畏生命。由于醉酒駕車的疏忽而宣告任何一條生命的結(jié)束是殘忍的、不人道的。另一方面，作為這個社會負(fù)責(zé)任的一員，我們每個人都應(yīng)該去承擔(dān)社會責(zé)任。我們不僅僅是為了自己活著，我們也為那些我們所愛的和愛我們的人活著。無論是聲稱司機的、還是受害者的生命不重要，都是不負(fù)責(zé)任的。因為這會給他們的家人和親戚帶來巨大的悲痛和沉重的生活負(fù)擔(dān)。

簡言之，官方應(yīng)該制定立法措施嚴(yán)厲地懲罰醉酒駕車的司機，例如吊銷駕照或進行監(jiān)禁。立法措施勢在必行。此外，電視、收音機、網(wǎng)站等大眾傳媒應(yīng)該共同努力來提高公民的安全意識和責(zé)任感，以降低交通事故的發(fā)生率。

名師點評

① as drunken as a fiddler: 醉得像一個游蕩者。實際上是一個比喻，相當(dāng)于漢語中的爛醉如泥。用語非常形象生動，一個酩酊大醉的司機形象躍然紙上！

② Life is one-way journey: you cannot experience it twice：非常富有哲理性，語言優(yōu)美、地道。respected and awed: 敬重和敬畏，語言簡潔、有力、到位。

③ DUI: 醉酒駕車，也可以寫成：drunk driving。

④ leaving…:動詞的ing形式作伴隨狀語。句型經(jīng)典。

四、大學(xué)生就業(yè)：放低姿態(tài)、平常心做人

大學(xué)生就業(yè)

高分范文

As is vividly depicted by the drawing above, the job-hunting girl refuses a service post without any hesitation, complaining that she will never take a job of serving others①.At the same time she is wondering why finding a promising job is so difficult in modern society②。

This phenomenon can easily be found anywhere in our daily life③, especially on campus.On the one hand, many job-seekers are reluctant to take jobs that they consider to be humble and trivial, such as being a secretary or an assistant, because they have great ambitions and they only want to ride on the peak of success.What is amazing is that they are not conscious that ambition is to be achieved step by step④.On the other hand, wanting to gain more but pay less, both the jobless and graduating students aspire to seek a job that is well-paid, relaxed and comfortable.This kind of “no work, all play” attitude toward life can be destructive to both personal and social development.We should not look down upon service industry, the third industry, because it does provide us with many employment opportunities and positions⑤。

Therefore, it is high time that we took effective measures to improve the current situation.For one thing, an education campaign should be launched to popularize the idea that “the longest journey starts with a single step” and to cultivate a down-to-earth attitude toward life.For another, the tendency of being lazy must be eradicated from the mind of the young.Only in this way can people realize their value of life better and can unemployment rate be reduced and thus can social harmony be achieved⑥。

佳作妙譯

正如上面的漫畫所示，這個找工作的女孩毫不猶豫地拒絕了一個服務(wù)崗位，她還抱怨一直找不到工作。同時她還納悶為什么在如今找個有前途的工作這么難。

這種現(xiàn)象在我們的生活中隨處可見，尤其在校園里更加明顯。一方面，很多求職者不愿意從事秘書或助理等工作，他們認(rèn)為這些是卑微且無足輕重的。他們有更大的抱負(fù)，想直接登上成功的頂峰?？墒撬麄儧]有意識到理想抱負(fù)是需要一步一步實現(xiàn)的。另一方面，很多失業(yè)者和畢業(yè)生都想少勞多得，想得到一份輕松舒適而且薪水不菲的工作。這種“好逸惡勞”的生活態(tài)度對個人和社會的發(fā)展都是很不利的。我們不應(yīng)看不起服務(wù)業(yè)，第三產(chǎn)業(yè)，因為它確實為我們提供了很多工作機會和職位。

因此，采取一些必要措施來改善這種情況已經(jīng)是當(dāng)務(wù)之急。一方面，應(yīng)該發(fā)起一場教育運動來普及這種“千里之行，始于足下”的理念和腳踏實地的生活態(tài)度。另一方面，要把懶惰的思想從青少年的思想中根除。只有這樣人們才能更好地實現(xiàn)自己的人生價值，才能讓失業(yè)率大幅下降，才能實現(xiàn)社會和諧。

另一篇: The concept of responsibility is a necessary fiction.Although socities must hold their individuals accountable for their own actions, people's behavior is largely determined by forces not of their own making."

In the title statement, the speaker holds the contention that the concept of 'individual responsibility' is no existence but a fiction.Moreover, the speaker says that the behaviors of human beings are fundamentally determined by the environment which out of their control.Admittedly, one's actions are deeply influenced by laws, societies, schools and families and other exterior forces;individual responsibility exists and functions as a significant role to rule people's behaviors as well.On one hand, the highest social animal as human being is, any individual has his specific role in a certain society.And this specific role gives one social identity and individual responsibility through education in schools and influence of ethical and moral standards.Though some times one would feel that the certain responsibility is obligation from the society and organizations rather than his 'individual responsibility' at first, in most cases, the accountability would presumably become one's own eventually followed by the final identification of his specific social identity, and then direct one's behaviors without the force from the exterior world.For example, a soldier would think it is his duty to obey the rules without any hesitation;a surgeon would consider healing the patients as his accountability;and a historian would feel it is his responsibility to discover what is behind the historical descriptions.In fact, different careers and roles form diverse individual responsibilities, which result in individuals’voluntary behaviors.(英語作文網(wǎng)收集整理)

On the other hand, there are not only specific individual responsibilities in diverse areas but also some fundamental values and accountabilities, which we all human beings cherish.From the moment one can speak or even is born, the society begins to instill the moral and ethical standards, which is so called humanity in every one's mind.The older one is, the deeper influence the humanity would be.When one is just a little child, he would go directly to what he like and claim it.Then when he is old enough, he would realize that it is incorrect and ashamed.And because of the awareness of what is right and wrong, one would probably never do any misdeed again.Actually, humanity is just the common individual responsibility shared by all of us.However, every one lives in a certain society thereby one's behavior is more or less influenced by forces not of their own making.And to operate normally, every society has its laws, though many times have differences among them.It is true that humanity plays an essential role in ruling individuals' behaviors;yet laws are necessary.Under the control of laws, people who have little individual responsibility would probably not dare to do any crime in fear of law punishment.Besides laws, for example in school, rules are also an important factor as well as individual responsibility.Nowadays, in most universities, a student who does not pass some certain courses in his four years college life would not get his diploma of bachelor's degree.So even if a student does not like his discipline, or dose not care about his GPA, the pressure of graduating forces him not to playing computer or basketball all the time.另一篇: To a student, there are many advantages of having more social practices.First,more social practices may offer you an opportunity to display your ability and apply what you have learned in school.Second, social practices in business can develop a sense of competition,which you need in future.It increases your confidence in yourself because through the work you can realize your own value,Besides, it helps students develop a sense of independence,and helps relieve your parents'economic burdens.With the money earned,you can buy whatever you need for your study.However,social practices has some disadvantages.It often distracts students' attention from their studies.It is evident that you can hardly focus your attention on your study if you work several hours on the job.You may be thinking of how to improve your work most of the time.Because of the advantages and disadvantages involved in working part time,you have to strike a balance between your study and the job.Study is your major task while practice is a minor one though work experience is desirable.Therefore we should balance two aspects of social practices.We should give prior to the study, while take the social practices secondary place.Only by doing so, can we get benefit from social practices,and get good scores in study.Directions: Study the following picture carefully and write an essay in which you should 1)describe the picture，2)interpret its meaning, and

3)point out its implications in our life.The scene above depicts multiple rows of students in the midst of a graduation ceremony.Their academic caps and gowns signify that they have successfully completed their courses and are preparing to enter into society.The hand in the foreground holds two small screws, implying that such students are the screws that hold society together and ensure it functions properly.Such an analogy encourages us to consider our purpose and place in life.While many people harbor grand desires to improve and change their respective communities and countries, not a single unit could stay together without the screws that hold things in place.Success, therefore, depends on the smaller tools, or pieces, that keep structures from tumbling.Just as screws are the small yet essential objects that strengthen and sustain, we should strive to steadily support the society we live and work within.Without our earnest efforts, communities could not be so securely maintained.The screws also promote a particular sense of perspective.Human society is vast and seemingly boundless, and it also important to be modest.Regardless of how great one's achievements may be, one is still only a single screw in the large machinery.But if you must be a screw, be a strong and shining one!

譯文：

上圖描述了在一次畢業(yè)典禮上的幾排學(xué)生。他們的學(xué)位帽和學(xué)位服證明他們已經(jīng)成功地完成了學(xué)業(yè)，正準(zhǔn)備踏入社會。前景中有只手高舉著兩只小螺絲釘，這象征著這些學(xué)生也會做為社會的螺絲釘——連結(jié)起整個社會并使它正常運轉(zhuǎn)。

這個比喻促使我們思考自己的人生目標(biāo)和定位。雖然很多人心懷增進民生、改變祖國的宏偉抱負(fù)，但如果沒有“螺絲釘”來使事物各就其位，那一切將會是一盤散沙。所以，成功依賴于那些穩(wěn)固住整體結(jié)構(gòu)不動搖的小工具、小零件。螺絲釘雖小，但卻是鞏固和支撐所不可缺少的，我們也要像它一樣努力為我們工作、生活其中的社會提供穩(wěn)固的支持。沒有我們嚴(yán)肅認(rèn)真的支持，社會就不會正常維持下去。

螺絲釘還賦予我們一種從整體出發(fā)來看問題的意識。人類的社會生活是廣闊的，仿佛無邊無際，所以心懷謙虛是很重要的。無論一個人做出多大的成就，他也只是社會大機器中的一顆螺絲釘，而既然你必須是一顆螺絲釘，那就做一個結(jié)實而閃閃發(fā)亮的螺絲釘吧！

As can be seen in the picture, there are two screws in a hand in front of college graduates and tutors.It is widely accepted that a screw will devote itself to whatever it is needed to do and wherever it is put.The idea that graduates are superior because they have received higher education should be discarded.It goes without saying that every graduate has his own choices regarding his own interests and likes.It is true that graduates will often pursue careers that are not the most ideal.Even though sometimes there may be many unexpected surprises, the love to the country must be put ahead of the love for oneself.Chairman Mao said: “Even if we achieve gigantic successes in our work, there is no reason whatsoever to feel conceited and arrogant.” The graduates who have mastered a lot of knowledge should lend a hand with work wherever they are needed.A screw can be used as a metaphor, because it does not care about difficulties or payment.Thus, graduates should devote themselves and contribute to the country wherever needed.No matter how difficult the living and working conditions are, no matter how much they are paid, and even if they have to sacrifice themselves, they should put what they have learned in school into practice to serve the country.從這幅照片中，我們看到在即將畢業(yè)的大學(xué)生和老師面前，一只手高高舉起兩顆螺絲釘。眾所周知，無論一顆螺絲釘被放到哪里，被用來做什么，它總是甘于奉獻，無怨無悔。認(rèn)為大學(xué)生獲得了高等教育就高人一等的想法應(yīng)該摒棄。毋庸諱言，每個大學(xué)生針對自己的興趣和愛好都有自己的人生選擇。可事實上，好多大學(xué)生從事的并不是他們心目中理想的職業(yè)。盡管有時現(xiàn)實捉弄于人，但對祖國的愛應(yīng)高于個人的愛。毛主席曾經(jīng)說過：“盡管我們在工作中取得了巨大的勝利，但也沒有理由驕傲和自大?！闭莆肇S富知識的大學(xué)生應(yīng)該放下架子，哪里需要就在哪里干。螺絲釘就是一種象征，因為它既不怕困難，又不求索取。因此，無論哪里需要，大學(xué)生都應(yīng)該勇于奉獻并對國家做出貢獻。無論生活和工作條件多么艱苦，不計收入高低，甚至犧牲自己的生命，他們都應(yīng)該把在校學(xué)到的知識服務(wù)于社會。

第二篇：有關(guān)社會國家責(zé)任的英語演講稿

in my elementary years, there was a little girl in the class who worked very hard, however she could never do satisfactorily in her lessons.the teacher asked me to help her, and it was obvious that she expected a lot from me.but as a young boy, i was so restless and thoughtless, i always tried to get more time to play and enjoy myself.so she was always slighted over by me.later in my life, i continued to experience many failures.but never again did i feel(這里用的是倒裝，是亮點喲，親)that regret for myself.i am satisfied with myself to fulfill my responsibilities as best i can.yet we still face a lot of problems.we learn that crimes take place in broad daylight with crowds of people looking on and not assisting.we hear that there are still about 1 million children in this country who cant even afford to go to elementary schools while enormous sums of money are being squandered away on dinner parties and luxury cars.we buy shoddy medicines, or merely worthless junk.many people believe, is the most important thing in the world that must be made, even at the expense of morality and responsibility.probably ill be an ordinary man for the rest of my life.but this doesnt discourage me any, for i know that with my sense of responsibility and devoted efforts to always strive, for the best, its going to be a meaningful and worthwhile life that i will be living.living with responsibility first of all, i’d like to ask you a question, what is the most significant stuff in your mind? i guess the answer may be youth, self-esteem, or even something greater, like the sense of national proud and etcetera.when i asked myself the same question, the answer used to change, but now, it’s clear and certain, responsibility.growing up gradually, i realize that responsibility is meaningful, important and momentous.at least, it’s what i cannot afford to lose.as a member of family, we have been held tightly in the warm embrace from our parents.they give us all their love and we have no idea how much they have sacrificed while we are growing up.we owe them a great deal over the passing days.and now, it’s our responsibility to provide them with good conditions to give them a golden period of lives.in a word, responsibility means love and gratitude.families make up the society, and the society needs every one of us.i remember the famous saying from liang qichao that excellent juveniles create splendid future of the country.we are supposed to try our best to make china more powerful.it’s our responsibility and aspiration.im grateful that ive been given this opportunity, at such a historic moment, to stand here as a spokesman of my generation and to take a serious look back at the past 15 years, a crucial period for every one of us and for this nation as well.though it is only within my power to tell about my personal experience, and only a tiny fragment of it at that, it still represents, i believe, the root of a spirit which has been essential to me and to all the people bred by the past 15 years.in my elementary years, there was a little girl in the class who worked very hard but somehow could never do satisfactorily in her lessons.the teacher asked me to help her, and it was obvious that she expected a lot from me.but as a young boy, restless, thoughtless, i always tried to evade her so as to get more time to enjoy myself.one day before the final exam, she came up to me and said, could you please explain this to me? i want very much to do better this time.i started explaining, and finished in a hurry.pretending not to notice her still confused eyes, i ran off quickly.nat surprisingly, she again did very badly in the exam.and two months later, at the beginning of the new semester, word came of her death of blood cancer.no one ever knew about the little task i failed to fulfill, but i couldnt forgive myself.i simply couldnt forget her eyes, which seem to be asking, why didnt you do a little more to help me, when it was so easy for you? why didnt you understand a little better the trust placed in you, so that i would not have to leave this world in such pain and regret? i was about eight or nine years old at that time, but in a way it was the very starting point of my life, for i began to understand the word responsibility and to learn to always do my duties faithfully and devotedly, for the implications of that sacred word has dawned on me: the mutual need and trust of people, the co-operation and inter-reliance which are the very foundation of human society.later in my life, i continued to experience many failures.but never again did i feel that regret which struck me at the death of the girl, for it makes my heart satisfied to think that i have always done everything in my power to fulfill my responsibilities as best i can.回報社會英語演講稿 now,we are young,so ihope we can study hard.not in order to repay parents, not in order to repay the teacher, but in order to repay more and more peaple.現(xiàn)在我們都還很年輕，多以我希望我們都能好好學(xué)習(xí)，不是為了報答老師，不是為了報答父母，而是為了報答更多更多的人。during the summer vacation, i played five days in ceramics factory work, and i find a terrible things, later if i still to work to do that,it is too bad.not make the work into high and low, everyone in the society has contributed, only contribution to human is different , such as einstein and shichuanxiang, they both make contributions to society, but its contribution is different.ceramic export only earn a little money, and only to solve their own food and clothing.在這個暑假我打了5天的工，發(fā)現(xiàn)了一件很可怕的事情，如果將來我還在打工就太糟糕了。不是把工作分成高低貴賤，每個人在為社會做貢獻，只是貢獻不同，就像時傳祥和愛迪生，他們都在為社會做貢獻，但是貢獻卻不同。we all hope that the people around because we exist and can be more happiness, but when we can only do something for our livelihood,and those unfortunate people were still suffer at thethe bottom in the social, they did not because the existence of you and be able to look at the sun, and when you also found this, you will be sorry.我們都希望周圍的人能夠因為我們的存在而更加幸福，但當(dāng)我們只能為自己的生計而奔波，社會上那些不幸的人仍然在社會底層掙扎，他們并沒有因為你的存在而得以看看太陽，并且當(dāng)你也發(fā)現(xiàn)這點，你就會更加難過。therefore, in order to avoid the tragedy, when we will be able to change destiny, study hard, improve our own quality, improve our own cultural level, is not only for our future can well-fed glut, more important is to be able to do our best contribution in the society, to realize their own value.所以為了避免悲劇，在我們能改變命運的時

候，努力學(xué)習(xí)，提高自身素質(zhì)，提高自身文化水平，不僅僅是為了我們以后能夠衣食無憂，更重要的是能夠在社會上最大限度地貢獻，能夠?qū)崿F(xiàn)自己的自身價值。owing to the absence of social responsibility，the manufacturers neglect the customers’ security，pursuing business interests blindly.thus there seems to be old news that some the industrial at the expense of environment.nowadays，the red cross is receiving a multitude of donations and supplies.although some of them do not have good economic foundation，they still do it without hesitation。why？ of the reason lies in their social awareness.because they are aware that all of us are a part of society，because they appreciate what the society gives us。

第三篇：英語演講稿social commitment社會責(zé)任

Social commitment

When I was a child，eating was regarded as a kind of happiness, although the category of foods just can be reckoned up on the fingers of one hand.As time goes by，people’s living standard has improved remarkably.But with a great variety of goods，there seems to be a new confusion over whether there is anything safe to eat？ In our daily life，food safety scandals exposed by media is, alas, nothing new.So an idea just comes to me：why not only breathing the air and drinking water？Unfortunately，the smoke exhausted from the big chimney is a red alarm telling me the air is unbreathble.“ jesus！what’s wrong with this world？”The media invents lots of concepts like moneyworship and bloody gold.In my view point, that’s nothing new but the absence of social commitment.Owing to the absence of social responsibility，the

manufacturers neglect the customers’ security，pursuing

business interests blindly.Thus there seems to be old news that some the industrial at the expense of environment.The true meaning of social commitment doesn’t depend on spider man or a national hero, by which I mean an illusionary individual, but on a sincere appreciation for our own world.Nowadays，the red cross is receiving a multitude of donations and supplies.Although some of them do not have good

economic foundation，they still do it without hesitation。why？ Of the reason lies in their social awareness.Because they are aware that all of us are a part of society，because they appreciate what the society gives us。

“Every day we’re called to do small things with great love” Claimed the former US president Gorge W.Bush in his inaugural speech.Ladies and gentlemen，let’s fulfill our obligation to society by every tiny step.Begin from our hands and showing our love to those in need.

第四篇：社會責(zé)任

1.建立有效的進出口單證復(fù)核或者糾錯制度或者程序。

在申報前或者委托申報前有專門部門或者崗位人員對進出口單證涉及的價格、歸類、原產(chǎn)地、數(shù)量、品名、規(guī)格等內(nèi)容的真實性、準(zhǔn)確性和規(guī)范性進行內(nèi)部復(fù)核。

2.關(guān)務(wù)、倉管、物流、財務(wù)等部門要加強協(xié)調(diào)和溝通，保證內(nèi)部信息傳遞的完整、準(zhǔn)確。

3.加強對境外供應(yīng)商訂單數(shù)據(jù)的審核，要求和敦促境外供應(yīng)商保證數(shù)據(jù)的準(zhǔn)確，必要時可簽訂協(xié)議明確責(zé)任。

4.加工貿(mào)易企業(yè)對于保稅料件、減免稅設(shè)備的存儲、使用要符合海關(guān)監(jiān)管要求，如產(chǎn)品單耗發(fā)生改變的，要及時變更。

1目的

為了明確進出口業(yè)務(wù)的程序，規(guī)范進出口業(yè)務(wù)操作，促使進出口業(yè)務(wù)的順利開展和有序進行，特制定本制度。2范圍

適用于本公司進出口業(yè)務(wù)操作所涉及的程序。3一般貿(mào)易進出口業(yè)務(wù) 3.1出口業(yè)務(wù)

3.11業(yè)務(wù)部門向客戶寄發(fā)樣品或客戶寄樣，要求憑樣生產(chǎn)?？蛻舸_認(rèn)樣品后，雙方簽訂合同； 3.12合同的付款方式，若是采用信用證付款，業(yè)務(wù)人員必須要求客戶在規(guī)定時間內(nèi)開出信用證； 3.13接單人員必須根據(jù)合同下達生產(chǎn)訂單給生產(chǎn)部門，并明確貨物完成期限、質(zhì)量標(biāo)準(zhǔn)、裝箱等貿(mào)易資料。

3.14接單人員在生產(chǎn)部門要求的時間內(nèi)，提供確認(rèn)好的包裝資料給供應(yīng)部部，提供特殊的質(zhì)量要求給質(zhì)量部，生產(chǎn)部和供應(yīng)部并提供箱體和重量等信息給進出口部；

3.15生產(chǎn)部應(yīng)根據(jù)生產(chǎn)訂單，評審無誤后根據(jù)交貨期和生產(chǎn)能力合理安排生產(chǎn)，編制生產(chǎn)任務(wù)書下發(fā)給相關(guān)車間；

3.16質(zhì)量部必須對產(chǎn)品品質(zhì)進行控制，在生產(chǎn)過程中進行抽檢，把握出貨產(chǎn)品質(zhì)量；貨物備齊后，如需法定商檢的產(chǎn)品進出口部向商檢局申請報驗。

3.17進出口部在合同要求的出貨時間前3天應(yīng)提供以下資料：銷售合同、該合同下的信用證、貨物明細表。

3.18單證員根據(jù)貨運委托書向船運公司或貨代訂艙，單證員必須在兩個工作日內(nèi)取得訂艙信息，若不能訂到艙位或目的港不能確認(rèn)的，要在當(dāng)天通知業(yè)務(wù)員，以便及時通知客戶。

3.19定好船期后，要發(fā)裝箱通知單給成品倉庫；集裝箱拖走后，相關(guān)人員要向成品倉庫索取發(fā)貨清單。

3.110據(jù)實際發(fā)貨情況填制報關(guān)文件并有復(fù)核人員復(fù)核，報關(guān)文件包括： A、出口銷售發(fā)票 B、出口裝箱單 C、出口報關(guān)單

D、商檢通關(guān)單或換證憑單 E、報關(guān)委托書 F、其他特殊文件

3.111以上報關(guān)資料蓋好公司在海關(guān)備案的法人及法人代表章或報關(guān)專用章連同備案后的核銷單并由復(fù)核人員復(fù)核登記后寄給相關(guān)單位。

3.112制作好整套議付單據(jù)，在開船后五個工作日內(nèi)遞交整套議付單據(jù)。

A、在L/C結(jié)匯方式下，若議付行對單據(jù)有異議時，單證員必須耐心解釋或及時更正，需要擔(dān)保時，認(rèn)真出具擔(dān)保書。B、在D/P或D/A結(jié)匯方式下，要向客戶取得準(zhǔn)確的國外代收行詳細地址，并提供給委托行。C、在T/T結(jié)匯方式下，要求一律要等收到財務(wù)部的貨款到帳通知后，再將正本單據(jù)寄往國外客戶。

D、在任何一種結(jié)匯方式 下，若客戶有要求扣款或減價時，必須取得經(jīng)理的批準(zhǔn)后方可放單。E、業(yè)務(wù)員對單據(jù)要跟蹤查詢，直到單據(jù)安全到達對方手中。F、任何正本單據(jù)在交接過程中都要做好登記和簽收工作。

3.113議付單據(jù)送交銀行的同時，根據(jù)報關(guān)單內(nèi)容制作“稅務(wù)”出口專用發(fā)票。

3.114出貨后一個月內(nèi)，要做好核銷單及退稅單的退單工作，退回的核銷單有收匯后及時到外管局核銷。

3.115所有單據(jù)副本，要做好歸檔工作。3.2進口業(yè)務(wù)

3.21由采購部與國外出口商簽訂合同，財務(wù)部根據(jù)進口合同向銀行申請開立信用證； 3.22進口貨物涉及進口許可證的，采購部需事先辦妥有關(guān)手續(xù)，并領(lǐng)取許可證后，方可組織貨物進口。

3.23貨物到港后，委托報關(guān)行報關(guān)，繳納海關(guān)稅款后，及時將進口貨物拉回工廠投入生產(chǎn)。4加工貿(mào)易進出口業(yè)務(wù)

4.1進口業(yè)務(wù)必須由專門操作員向外經(jīng)貿(mào)局和國稅局審批有關(guān)手續(xù)，到海關(guān)申請辦理進口手冊并獲得批準(zhǔn)才可操作；

4.2保稅貨物到港和單證收集后，由報核員委托進口港當(dāng)?shù)貓箨P(guān)行向有關(guān)主管單位辦理進口報關(guān)、清關(guān)、拖柜和商檢等事宜；

4.3報核員進出口報關(guān)時必須控制好手冊的使用，手冊執(zhí)行完畢后核銷結(jié)案并建立完整的加工貿(mào)易合同檔案。

4.5保稅貨物入庫后，倉庫人員必須嚴(yán)格執(zhí)行《加工貿(mào)易管理制度》，不得擅自挪用、出售經(jīng)海關(guān)特準(zhǔn)進口的保稅貨物。

4.6其他進出口業(yè)務(wù)管理及手續(xù)依照3.0 5采購人員必須按國家法律法規(guī)及合法途徑采購進口貨物，不得非法收購走私進口貨物。6公司不得違反國家進出口管理法規(guī)，擅自無證進出口貨物。本制度自發(fā)文即日起生效，任何人違反應(yīng)追究行政或法律責(zé)任。

報關(guān)管理制度 1目的

為了規(guī)范報關(guān)管理，使報關(guān)業(yè)務(wù)更加有效，準(zhǔn)確與符合法規(guī)要求 2范圍

適用于企業(yè)貨物進出口報關(guān)業(yè)務(wù)。

3公司屬自理報關(guān)企業(yè)，僅為本企業(yè)辦理進出口貨物報關(guān)手續(xù)，由于出口口岸的限制，一般通過口岸的代理報關(guān)企業(yè)代為辦理手續(xù)。

4貨物出口時報關(guān)業(yè)務(wù)員必須在貨物裝船前一或二個工作日（特殊情況除外）進行報關(guān)業(yè)務(wù)。5報關(guān)業(yè)務(wù)前必須做好以下單據(jù)：

5.1出口業(yè)務(wù)：出口報關(guān)缺乏委托書，出口發(fā)票、裝箱單、報關(guān)單、出口商檢委托書，出口商檢換證憑條或憑證，出口核銷單。如涉及加工貿(mào)易業(yè)務(wù)的必須提供手冊報關(guān)。以上文件制作完后要有相關(guān)的人員進行核對并簽字確認(rèn)。

5.2進口業(yè)務(wù)：進口報關(guān)委托書，進口發(fā)票、裝箱單、提單和其他特殊單證，如手冊、進口許可證、無木質(zhì)包裝聲明等。6報關(guān)業(yè)務(wù)管理 6.1出口業(yè)務(wù)

6.1.1業(yè)務(wù)員必須在貨物出運至少7天前制作好出口報關(guān)單證；

6.1.2報關(guān)資料須經(jīng)公司單證審核員復(fù)核，尤其在產(chǎn)品規(guī)格、數(shù)量、金額、港口等方面進行嚴(yán)格檢查，并作好復(fù)核合格率的登記，作為年終考核的依據(jù)。

6.1.3出口業(yè)務(wù)操作員在報關(guān)日至少2-3個工作日前，寄全套報關(guān)資料給報關(guān)行/報關(guān)公司，并做好交接手續(xù)，同時要求報關(guān)行/報關(guān)公司回傳交接單；

6.1.4報關(guān)行/報關(guān)公司必須在報關(guān)日向海關(guān)申報并遞交所需的報關(guān)資料；

6.1.5貨物出運二個月內(nèi)，報關(guān)行/報關(guān)公司須將海關(guān)簽發(fā)的核銷單、報關(guān)單退回企業(yè)。6.2進口業(yè)務(wù)

6.2.1業(yè)務(wù)員先取得進口貨物正本單據(jù)。

6.2.2貨物到港口后，業(yè)務(wù)員必須將進口發(fā)票、裝箱單、提單、報關(guān)委托書及其他特殊單證寄往指定報關(guān)行，委托當(dāng)?shù)貓箨P(guān)行辦理進口成本清關(guān)手續(xù)。

6.2.3海關(guān)等有關(guān)主管部門一經(jīng)放行，業(yè)務(wù)員應(yīng)及時安排拖柜并通知公司指定倉庫做好卸貨準(zhǔn)備。6.2.4貨到公司后，業(yè)務(wù)員應(yīng)及時報告海關(guān)和檢驗檢疫部門前來查驗，不得擅自開箱卸貨。查驗合格后方可投入生產(chǎn)使用。

7進出口業(yè)務(wù)操作人員必須做好進出口各種報關(guān)單據(jù)及記錄的留檔。8企業(yè)必須每次在海關(guān)備案滿三年前參加年審工作。

9本制度隨相關(guān)的新出臺的政策和法規(guī)作相應(yīng)調(diào)整，未盡事項參照海關(guān)有關(guān)規(guī)定。

外匯核銷管理制度 1目的

外匯核銷是進出口業(yè)務(wù)重要組成部分，直接影響企業(yè)進出口業(yè)務(wù)的進度以及退稅是否按時到位。按國家政策法規(guī)制定該制度是為了完善外匯核銷工作，加快業(yè)務(wù)流程，規(guī)范企業(yè)進出口行為。2.范圍

適用于本企業(yè)出口外匯核銷管理

3公司指定專人負(fù)責(zé)外匯核銷工作，操作員必須接受外匯管理局培訓(xùn)并取得核銷員資格。4出口核銷

4.1核銷員必須通過企業(yè)向外匯核銷主管單位申請，取得外匯核銷員資格，電子口岸IC卡后才可上崗操作。

4.2核銷員必須通過電子口岸，在網(wǎng)上申請外匯核銷單的申領(lǐng)。

4.3外匯核銷主管單位同意申請后，憑核銷員證和電子口岸IC卡到當(dāng)?shù)赝鈪R管理局領(lǐng)取紙質(zhì)核銷單。

4.4核銷員必須在空白核銷單上蓋好公章和企業(yè)名稱+代碼章，并作好空白出口核銷單登記工作。4.5出口業(yè)務(wù)操作員在寄發(fā)出口報關(guān)資料時，必須向核銷員領(lǐng)取核銷單，并在登記本上詳細記錄。4.6核銷員必須根據(jù)登記表上的出口口岸，在電子口岸作好相應(yīng)出口港口的備案。4.7核銷員必須在出貨后1-2個月內(nèi)，負(fù)責(zé)核銷單位的催退工作。4.8收到報關(guān)后的核銷單及報關(guān)單后，核銷員應(yīng)及時進行網(wǎng)上交單。

4.9公司財務(wù)部門在出口收匯后，應(yīng)盡快將正確的出口收匯水單遞交外匯核銷員，并作了交接手續(xù)，同時核銷員必須作好水單登記工作。

4.10核銷員必須在規(guī)定地核銷期內(nèi)，整理好整套核銷資料，包括出口外匯核銷單、出口報關(guān)單核銷專用聯(lián)、出口發(fā)票、出口收匯水單等，如有特殊情況，則根據(jù)要求提供特殊的單據(jù)。要在五個工作日到當(dāng)?shù)赝鈪R管理局辦理核銷手續(xù)。

4.11核銷員核銷后，必須整理好稅務(wù)資料，遞交財務(wù)部。4.12核銷員作好已核銷登記，把已核銷的核銷退稅聯(lián)及報關(guān)單退稅聯(lián)移交財務(wù)部，并作好簽收登記。

4.13核銷員在出口外匯核銷過程中遇到問題與困難，要及時向部門主管反映。5進口外匯核銷工作制度

5.1核銷員必須在遠期信用證付款到期日，將進口合同項下的金額通過銀行付匯，并根據(jù)要求填寫《付匯核銷單》；

5.2核銷員及時持進口報關(guān)單、進口發(fā)票、進口裝箱單、提單、進口合同、付匯核銷單到當(dāng)?shù)赝鈪R管理局辦理核銷。

6.企業(yè)對進出口核銷單、報關(guān)單及進出口以票內(nèi)容的真實性負(fù)責(zé)。在核銷過程中有任何單據(jù)內(nèi)容不符合，核銷員必須按外管局要求，寫出詳細說明并提供真實有效的證據(jù)。

6.1對于不能在外管局要求的時限內(nèi)收匯的，要提前報告外管局并取得有效的解決方案。6.2核銷單在傳遞過程中一旦遺失，要及時向外管局報告，并配合外管局做好掛失工作。7核銷員必須做到檔案內(nèi)容完整、裝訂齊全、統(tǒng)一編號、歸檔齊全。保管工作必須責(zé)任到人，具體按《檔案管理制度》執(zhí)行。

8本企業(yè)內(nèi)核銷員變更，要及時報外管局備案。

9未盡事宜參照《出口收匯核銷管理辦法實施細則》執(zhí)行。

出口退稅管理制度 1目的

出口退稅是使出口商品以不含稅價格進入國際市場，避免對跨國流動物品重復(fù)征稅，以促進對外貿(mào)易的發(fā)展。2 范圍

本公司出口貨物已繳的增值稅或消費稅等間接稅稅款。財務(wù)部指派專人負(fù)責(zé)出口退稅事務(wù)，出口退稅辦稅人員應(yīng)符合稅務(wù)部門的要求。4 辦稅員應(yīng)嚴(yán)格按照稅務(wù)機關(guān)對出口退稅的要求進行操作。5公司出品的貨物應(yīng)嚴(yán)格區(qū)分自產(chǎn)貨物出口、進料加工出口。

5.1自產(chǎn)貨物出口，每月應(yīng)統(tǒng)計當(dāng)有月的出口總值并記錄每一張出口發(fā)票的外幣FOB價，計算當(dāng)月的進項增值稅金額并據(jù)此填制納稅申報表及進行納稅申報；同時應(yīng)及時整理相應(yīng)的一票二單，做到票單相符，如票據(jù)不齊全的應(yīng)建立跟蹤檔案并提醒相關(guān)人員及時提供各種單證。

5.2對于收購的出口貨物，除作好相應(yīng)的銷售額統(tǒng)計及填制申報納稅申報表外，要特別注意購發(fā)票及專用繳款書的商品名稱、數(shù)量等內(nèi)容是否與出口發(fā)票一致，同時應(yīng)與相應(yīng)的出口報關(guān)單進行核對，報關(guān)單位未及時退回的應(yīng)查詢網(wǎng)上報關(guān)資料，如發(fā)現(xiàn)差異的應(yīng)及時查明原因并做好相應(yīng)補救措施。

5.3每月應(yīng)根據(jù)稅務(wù)機關(guān)的要求及時做好各類稅務(wù)報表并及時上報，對于出口單證未及時獲得的，要建立跟蹤檔案并每月進行檢查。

6辦稅員應(yīng)經(jīng)常與稅務(wù)機關(guān)保持聯(lián)系，及時了解國家有關(guān)出口退稅政策，如發(fā)現(xiàn)有政策變動的應(yīng)及時作相應(yīng)調(diào)整并及時匯報領(lǐng)導(dǎo)，對稅務(wù)機關(guān)退回的稅款應(yīng)及時通知出納作好接收工作。

單證議付管理規(guī)定 1目的

單證議付是出口業(yè)務(wù)中至關(guān)重要的環(huán)節(jié)，直接影響到收匯的及時與否。為了規(guī)范出口業(yè)務(wù)單證議付工作，特制定本制度。2范圍

適用于本公司進出口業(yè)務(wù)單證議付操作 3內(nèi)容

3.1信用證及客戶議付要求資料的分析和傳遞； 3.2合同的管理及傳遞 3.3議付單證的審核 3.4議付單證的交付及管理 3.5議付單證的留存 4操作制度

4.1要求進出口部門在出貨前一個月提供合同、信用證（如是其他付款方式，則提供客戶要求和銀行資料）及生產(chǎn)部門的生產(chǎn)任務(wù)書

4.2客戶開立信用證，收到銀行到證通后，單證議付操作員必須到通知行取證，并作好到證登記。4.3單證員及時根據(jù)合同、形式發(fā)票對信用證進行核對分析，列出不符合項及軟條款項目，反饋給進出口部門和生產(chǎn)部門

4.4生產(chǎn)制造部門與進出口部門根據(jù)信用證或合同中規(guī)定的出貨條件，確認(rèn)是否對出貨前一系列工作計劃的安排作適當(dāng)調(diào)整

4.5單證員必須在貨物出運前一周，根據(jù)信用證或合同條款審核出口單證，并作好單證審核記錄，同時根據(jù)信用證規(guī)定，做好其他單證的準(zhǔn)備工作

4.6貨物出運后，單證員應(yīng)督促單證操作員取得海運單據(jù)及各類議付單證

4.7單證備齊后，單證員應(yīng)重新進行審核，嚴(yán)格根據(jù)“單單一致，單證一致”的要求：

4.8在信用證規(guī)定的交單和有效期限內(nèi)，單證員應(yīng)及時將規(guī)定提交的單證交到議付行進行議付，并請銀行在議付登記本上作好相應(yīng)的單證交接手續(xù)。若議付行對單據(jù)有異議時，單證員必須耐心解釋或及時更正，需擔(dān)保時，匯報主管出具擔(dān)保書

4.9在D/P或D/A結(jié)匯方式下，單證員要向業(yè)務(wù)員取得準(zhǔn)確的國外代收行詳細地址。并提供給委托行

4.10在T/T結(jié)匯方式下，單證員一定要收到財務(wù)部的貨款到帳通知后，再將正本單據(jù)寄國外客戶或業(yè)務(wù)員

4.11在任何一種結(jié)匯方式下，若客戶有扣款或減價要求時，必須取得銷售副總以上的批準(zhǔn)方可放單。

4.12議付單據(jù)送交銀行的同時，根據(jù)報關(guān)單內(nèi)容制作出口專用發(fā)票。銀行審核單證無誤后，將單證寄往付款行

4.13單證員對單據(jù)要跟蹤查詢，直至收匯或單據(jù)安全到達對方面的手中。

4.14任何正本單據(jù)在交接過程中都要做好登記和簽收工作。在規(guī)定期限內(nèi)，收到付款； 4.15出貨后一個月內(nèi)，要做好核銷單及退稅單的退稅工作，退回的核銷單在收匯后及時到外管核銷

5本制度未盡事宜，在工作中不斷補充完善。進出口業(yè)務(wù)單證檔案管理規(guī)定 1目的

為了規(guī)范進出口業(yè)務(wù)單證的存檔管理，符合《中華人民共和國海關(guān)法》、《中華人民共和國海關(guān)稽查條例》等有關(guān)法律法規(guī)的規(guī)定。2范圍

適用于本公司進出口業(yè)務(wù)單證檔案管理 3存檔項目

3.1一般貿(mào)易項下進出口業(yè)務(wù)單證的管理 3.1.1存檔內(nèi)容：進出口報關(guān)資料（包括進出口合同、進出口發(fā)票、進出口裝箱單、進出口報關(guān)單、進出口商檢證書、核銷單），進出口議付資料（包括進出口信用證或其他單證要求、議付發(fā)票、議付裝箱單、提單、產(chǎn)地證、其他規(guī)定存檔交單據(jù)）； 3.1.2按合同號順序制作進出口合同臺帳以及進出口明細 3.2加工貿(mào)易進出口業(yè)務(wù)單證的管理

3.2.1存檔內(nèi)容：進出口報關(guān)資料（包括進出口發(fā)票、進出口裝箱單、進出口報關(guān)單、進出口提單），進出口合同資料（進出口合同、進出口信用證、手冊、加工貿(mào)易審批進程中各主管部門所有審批文件、手冊核銷資料）；

3.2.2單證員必須根據(jù)手冊號進行存檔管理 4工作制度

4.1每一項業(yè)務(wù)操作完畢，操作員必須一周內(nèi)整理留檔資料進行存檔； 4.2月末由部門內(nèi)檔案管理人員進行檢查，檢查留檔是否按規(guī)定操作；

4.3進出口業(yè)務(wù)操作以季度為時間段。由部門主管進行抽查留檔資料是否合格； 4.4每一一次將當(dāng)年產(chǎn)生的全部留檔資料遞交公司檔案室 4.5留檔工作作為業(yè)務(wù)操作部門業(yè)績考核一項內(nèi)容 4.6保管人員因工作調(diào)動，需作好書面工作交接

4.7根據(jù)《中華人民共和國海關(guān)稽查條例》規(guī)定，進出口業(yè)務(wù)及與之直接關(guān)系產(chǎn)生的資料，一般貿(mào)易應(yīng)自辦結(jié)海關(guān)手續(xù)后保存三年，加工貿(mào)易應(yīng)自辦結(jié)海關(guān)核銷手續(xù)后保存三年，減免稅設(shè)備應(yīng)自辦結(jié)海關(guān)解除監(jiān)管（監(jiān)管期：生產(chǎn)設(shè)備為五年）手續(xù)后保存三年。4.8查閱檔案，必須經(jīng)檔案管理負(fù)責(zé)人批準(zhǔn)。

4.9檔案銷毀，必須經(jīng)檔案管理負(fù)責(zé)人上一級領(lǐng)導(dǎo)批準(zhǔn)。5本制度未盡事宜，在工作不斷補充完善。

銷售財務(wù)工作是企業(yè)開展銷售活動中得一項重要方面，在這一過程重，第一，按計劃和合同發(fā)出商品，是銷售人員的職責(zé)；第二，按照等價交換的原則收回貨款，是銷售財務(wù)人員的職責(zé)。簽訂合同發(fā)出商品是決定企業(yè)由沒有活干、能否生存發(fā)展的前提；而收回貨款則是企業(yè)付出和經(jīng)營能否獲得回報和持續(xù)發(fā)展的關(guān)鍵。隨著市場經(jīng)濟活動的逐步完善和發(fā)展，銷售財務(wù)的地位越來越顯得重要，原有計劃經(jīng)濟的一套銷售會計結(jié)算模式已不能適應(yīng)新形勢的需要，必須不斷進行補充、完善和發(fā)展。

一、業(yè)務(wù)獨立運行，建立健全有關(guān)銷售財務(wù)制度

隨著市場發(fā)展，銷售財務(wù)所包含的業(yè)務(wù)內(nèi)容越來越多，內(nèi)部分工也越來越細，而且不同于生產(chǎn)、供應(yīng)等財務(wù)部門的日常收付、月終核算，是具有相對獨立內(nèi)容的針對產(chǎn)品銷售的貨款回收，因此，企業(yè)應(yīng)當(dāng)單獨設(shè)立銷售財務(wù)機構(gòu)或?qū)Ｂ氫N售會計，以統(tǒng)一管理用戶信用等級考評會同預(yù)收款、產(chǎn)品來、用、余款的結(jié)算、應(yīng)收帳款核對、銷售費用、清理欠款等會計業(yè)務(wù)，并協(xié)調(diào)處理好同銷售業(yè)務(wù)人員之間的關(guān)系，以共同研究、開發(fā)市場，同用戶建立長期的相互信任、彼此了解伙伴關(guān)系。同時，要在遵守《會計法》和國家有關(guān)財經(jīng)法規(guī)的前提下，建立健全“銷售財務(wù)人員職責(zé)和標(biāo)準(zhǔn)”、“專款專用管理制度”、“應(yīng)收帳款管理辦法”等內(nèi)部管理和考核制度，規(guī)范指導(dǎo)銷售財務(wù)日常工作的開展。

二、規(guī)定財務(wù)會計業(yè)務(wù)控制程序

規(guī)定財務(wù)會計業(yè)務(wù)控制程序，主要是收入控制程序這個基本控制程序防止內(nèi)部舞弊。下面是制造企業(yè)收入控制程序的一般情況：三線兩點，所謂“三線”是指發(fā)票傳遞線、貨幣傳遞線、產(chǎn)品傳遞線：“兩點”是指發(fā)票與貨幣核對點、產(chǎn)品與發(fā)票核對點?！叭€兩點”的主要精神就是把單、錢、貨分離成三條互相獨立的業(yè)務(wù)線進行傳遞，在三條傳遞線的終端設(shè)置兩個核對點把這三條線聯(lián)結(jié)起來進行控制。使經(jīng)手產(chǎn)品的人，不經(jīng)手發(fā)票帳單和貨幣；經(jīng)手發(fā)票帳單的人，不經(jīng)手產(chǎn)品和貨幣；經(jīng)手貨幣的人，不經(jīng)手產(chǎn)品和及發(fā)票帳單。從而形成三條業(yè)務(wù)傳遞線，而每一條業(yè)務(wù)傳遞線又由許多傳遞鏈條或傳遞環(huán)節(jié)所組成，這些鏈條和環(huán)節(jié)分別由不同的人員或部門擔(dān)任，一環(huán)接一環(huán)，環(huán)環(huán)相扣，缺一不可，每向前傳遞一步，就對上一步的傳遞工作進行核查一次，以保證每條傳遞線、傳遞結(jié)果的正確性。最后再將三個傳遞結(jié)果集中在一起進行核對，這就進一步提高了整個控制系統(tǒng)的可靠程度。

“三線兩點”的運作程序如下：

發(fā)票傳遞線：①銷售合同一般由銷售部門與購貨單位簽訂，合同應(yīng)載明本企業(yè)與購貨單位之間就產(chǎn)品銷售過程中的有關(guān)品種、質(zhì)量、數(shù)量、價格、交貨方式、交貨期限、付款方式、交貨地點、違約責(zé)任等方面達成一致意見，并以此作為規(guī)范銷售行為的直接依據(jù)。銷售合同的副本要送一份給財務(wù)會計部門。②在銷售業(yè)務(wù)發(fā)生時，開票員根據(jù)銷售合同開具銷貨發(fā)票（一般納稅人開具增值稅發(fā)票）。增值稅發(fā)票一般有×聯(lián)，如第一聯(lián)存根聯(lián)，由開票方留存?zhèn)洳椋坏诙?lián)為發(fā)票聯(lián)，是購貨單位報銷聯(lián)；第三聯(lián)為稅款抵扣聯(lián)，是優(yōu)惠購貨單位計算進項稅款的證明；第四聯(lián)為記賬聯(lián)，是本企業(yè)核算銷售額和銷項稅額的主要憑證；第五聯(lián)為提貨聯(lián)；第六聯(lián)為出門證聯(lián)（有些企業(yè)產(chǎn)品的出門證與發(fā)票分開，由財務(wù)會計部門另外單獨填制）。③發(fā)票開好后，開票員留下×聯(lián)，其余交收款處辦理結(jié)算手續(xù)；④每日下班前，開票員將收款員退回的發(fā)票記帳聯(lián)與存根聯(lián)進行核對后，根據(jù)發(fā)票記帳聯(lián)編制銷售日報；⑤將發(fā)票記帳聯(lián)附在銷售日報的后面，一并送交的銷售會計。

貨幣傳遞線：①收款員接到銷售發(fā)票時，應(yīng)審核發(fā)票上的購貨單位、產(chǎn)品名稱及規(guī)格、產(chǎn)品數(shù)量及單價，應(yīng)復(fù)核銷售發(fā)票上金額的計算是否正確。②復(fù)核后，收款員按照發(fā)票金額收款。如屬轉(zhuǎn)帳結(jié)算的銷售業(yè)務(wù)，收款員應(yīng)核實其通過銀行轉(zhuǎn)帳的款項是否已確實到帳；客戶拿來支票和匯票結(jié)算的，應(yīng)按有關(guān)支票和匯票收受程序辦理；掛帳結(jié)算的，應(yīng)審核其有無經(jīng)規(guī)定的程序批準(zhǔn)或合同上有無此約定。③貨款點收或查實無誤后，在發(fā)票上加蓋“現(xiàn)金收訖”或“轉(zhuǎn)帳收訖”的財務(wù)印章。如勵志文章合同上規(guī)定或企業(yè)領(lǐng)導(dǎo)層批準(zhǔn)屬于“先提貨后付款”的，應(yīng)加蓋其他財務(wù)印章或由批準(zhǔn)人簽字，并將發(fā)票的記帳聯(lián)留下，退給開票員。④每天下班前，將本班收到的現(xiàn)金清點整理好后，編制收款報表。⑤將收款日報與現(xiàn)金一起交給出納員。⑥出納員將各收款處交來的現(xiàn)金送存銀行，并匯總編制每日收款報告，把送存銀行的回單附在其后，送交銷售會計。

產(chǎn)品傳遞線：①倉庫保管人員根據(jù)蓋有“現(xiàn)金收訖”、“轉(zhuǎn)帳收訖”等財務(wù)會計確認(rèn)印章的發(fā)票提貨聯(lián)發(fā)貨；②發(fā)貨后，倉庫保管員在發(fā)票上加蓋“貨已發(fā)”的倉庫印戳，將提貨聯(lián)留下。③產(chǎn)品出廠時，門衛(wèi)人員應(yīng)索回發(fā)票的出門證聯(lián)，檢查出門聯(lián)上有無財務(wù)和倉庫上述印戳，核對產(chǎn)品的數(shù)量后放行。④倉庫保管員在下班前，將留下的發(fā)票提貨聯(lián)按順序整理好，填制“發(fā)貨日報表”，然后將提貨聯(lián)附在“發(fā)貨日報表”后面送交財務(wù)會計部。⑤門衛(wèi)人員也必須將收回的出門證交到財務(wù)會計部。

發(fā)票與貨幣核對點：發(fā)票與貨幣的核對實際上是銷售部門交來的銷售日報與出納部門匯總編制的每日收款報告的核對，但從根本上說仍是發(fā)票和貨幣的核對。核對的執(zhí)行人是銷售會計人員或其他專設(shè)的稽核人員。

發(fā)票與貨幣核對的具體步驟是：①復(fù)核銷售部門交來的銷售日報及其所附的發(fā)票；檢查銷售日報上的數(shù)量金額與發(fā)票加總的數(shù)量金額是否一致。②審核出納部門交來的每日收款報告及所附銀行回單或現(xiàn)金入庫（入本企業(yè)保險柜）單是否合法、真實、正確；檢查銀行回單或現(xiàn)金入庫單與收款報告的有關(guān)項目是否相符。③最后將審核后的收款報告、銷售日報的有關(guān)數(shù)額相核對。

產(chǎn)品與發(fā)票核對點：核對的執(zhí)行人仍然是銷售會計人員或其他專設(shè)的稽核人。方法是：①先將倉庫交來的提貨聯(lián)與發(fā)貨日報表進行核對，檢查發(fā)貨日報表有關(guān)數(shù)字編制的正確性。②再將發(fā)貨日報表的有關(guān)數(shù)量數(shù)據(jù)與銷售日報的有關(guān)數(shù)量數(shù)據(jù)相核對，以驗證產(chǎn)品發(fā)出的數(shù)量與銷售記賬的數(shù)量是否相符。③必要時將門衛(wèi)交回的出門證與銷售發(fā)票相核對。

后邊這兩個核對點，是整個收入程序的關(guān)鍵控制點。發(fā)票與貨幣的核對，是保證帳款相符、揭露現(xiàn)金結(jié)算錯弊的關(guān)鍵；產(chǎn)品與發(fā)票的核對，是保證單單相符、帳實相符的重要環(huán)節(jié)。兩者缺一不可，如果缺少發(fā)票與貨幣的核對，則應(yīng)該收進的款項是否全部收入，現(xiàn)金是否發(fā)生短缺或被截留等現(xiàn)象都很難發(fā)現(xiàn)并控制；如果缺少產(chǎn)品與發(fā)票的核對點，則實際收入與產(chǎn)品的實際發(fā)生是否一致，以及有無利用發(fā)票作弊，開出大頭小尾、上聯(lián)與下聯(lián)不一致的發(fā)票以及涂改發(fā)貨數(shù)量等問題，也很難被揭露和控制。

因此，對于銷售會計來說，在銷售收入記賬前，認(rèn)真進行上述兩項核對，是極其重要的。發(fā)票與貨幣、產(chǎn)品與發(fā)票不核對清楚，不能記賬。

三、充實業(yè)務(wù)內(nèi)容

銷售業(yè)務(wù)人員在開發(fā)市場、承攬合同時，遇到的用戶千差萬別，各有各自的特點，如有的用戶信譽很好，但合同需求量不大；有的用戶信用不好，但合同需求量很大；有的用戶前期信譽良好，但后期信譽大大下降等等，在對待各不同用戶貨款結(jié)算的政策上，需采取不同的辦法，這些以前都是沒有的。

綜合起來，應(yīng)充實的內(nèi)容如下：

加強對用戶信用等級和考察評定。建立用戶檔案，針對用戶的訂貨量、存欠款、存欠料等具體情況，對用戶進行信用等級測定，可分為A、B、C、D、E五類等級。

對預(yù)收款比例的掌握控制。依據(jù)五個信用等級對用戶采取不同的預(yù)收款比例，按100％、80％、60％、40％、20％等訂貨合同金額收預(yù)收款。

規(guī)范對用戶來料受托加工產(chǎn)品貨款和來料的清算。用戶來料加工的貨款和來料必須按所簽合同的執(zhí)行情況隨進掌握，以避免以出欠款、欠料情況。

加大對用戶有老欠款又訂新合同貨款的控制。對歷史形成的老欠款用戶只要仍和企業(yè)有合同往來的，采取新訂合同貨款不能拖欠，老欠款慢慢歸還的辦法，一方面企業(yè)有了市場，另一方面，也避免老欠款成為呆壞帳。

規(guī)范企業(yè)對有意墊資的新產(chǎn)品的貨款管理。企業(yè)開發(fā)研制的新產(chǎn)品為了搶占市場、開發(fā)市場，而墊資推銷試用的產(chǎn)品，銷售財務(wù)必須有一套供需雙方簽訂的正式合同文本，以確保墊資的產(chǎn)品能最終收回貨款或收回產(chǎn)品樣本。按“?？顚Ｓ谩痹瓌t進行貨款結(jié)算。這是企業(yè)財務(wù)結(jié)算中必須遵循的一項基本原則，也是保障企業(yè)利益，防止“死合同”給企業(yè)造成損失的重要措施之一。防止造成合同執(zhí)行完畢后無人要的“死合同”的情況發(fā)生。

四、先審核，后核算，嚴(yán)格控制銷售費用

根據(jù)銷售財務(wù)的工作流程，即：見到合同——收預(yù)收款——執(zhí)行完畢——收齊貨款——填制記帳憑證——開發(fā)票——審核——發(fā)票交用戶提貨或通知鐵路發(fā)運——核算，審核崗位是銷售財務(wù)工作的“守門員”性質(zhì)的崗位，它關(guān)系到貨款是否正確無誤收到、記帳科目是否合乎規(guī)定。此崗位的設(shè)立，很大程度上為銷售收入的實現(xiàn)、降低應(yīng)收帳款金額提供了保障，要選擇責(zé)任心強、素質(zhì)高、經(jīng)驗豐富的人員負(fù)責(zé)此崗位。

加大清欠力度，減少呆壞帳損失。計劃經(jīng)濟時期形成的大量應(yīng)收帳款中有相當(dāng)一部分已經(jīng)或?qū)⒁蔀榇魤膸?，若不加大力度清理，必將給企業(yè)造成很大損失。

重視其它業(yè)務(wù)收入管理。企業(yè)在銷售產(chǎn)品的同時，要相應(yīng)地為用戶提供輔助性勞務(wù)和墊付產(chǎn)品的鐵路運費、汽車運費、保險費、包裝費等費用，還有對使用企業(yè)包裝周轉(zhuǎn)箱收周轉(zhuǎn)使用款、對超過合同約定提貨期的貨物收取一定的倉儲保管費等，這些收入也是企業(yè)收入的一個重要方面，是企業(yè)總收入的補充，其他業(yè)務(wù)收入占產(chǎn)品銷售收入的l——3％，數(shù)額相當(dāng)可觀，如果稍有不注意，將會造成應(yīng)收的收入收不回來，使企業(yè)蒙受損失。因此，在銷售財務(wù)實際工作中，應(yīng)改變過去只重視產(chǎn)品收人管理，忽視其他業(yè)務(wù)收入的做法，把其他業(yè)務(wù)收入提高到和產(chǎn)品收入同等重要的地位加以規(guī)范管理，保證每一筆其他業(yè)務(wù)收入按時收回。

分析貨款回收好壞，為開發(fā)市場提供信息。銷售財務(wù)應(yīng)每月每季進行簡單和半年進行詳細的銷售資金回收情況分析，對合同執(zhí)件中貨款回收、欠款清理、銷售費用等進行系統(tǒng)分析，并對高附加值高收入的產(chǎn)品，有市場開發(fā)潛力的產(chǎn)品提出意見，充分發(fā)揮銷售財務(wù)的作用，變“算死帳”為“算活帳”；為企業(yè)經(jīng)營決策和開發(fā)市場提供信息。同時，財務(wù)人員也要和用戶建立良好的商業(yè)信譽關(guān)系，做到優(yōu)質(zhì)高效地服務(wù)市場、服務(wù)用戶。

銷售財務(wù)做為企業(yè)財務(wù)管理中的一個主要方面，其完善和發(fā)展同企業(yè)的管理水平、社會經(jīng)濟環(huán)境緊密相關(guān)，應(yīng)做為企業(yè)財務(wù)管理系統(tǒng)中的一個方面加以重視和研究，最大限度地發(fā)揮其作用，為企業(yè)生產(chǎn)經(jīng)營做出應(yīng)有的貢獻。

第五篇：社會責(zé)任

忠誠鐵軍精神彰顯央企責(zé)任

二公司的社會責(zé)任

中央企業(yè)是中國特色社會主義基石，二公司在鐵兵精神的激勵下，秉承產(chǎn)業(yè)報國，無私奉獻的精神，在甘肅地震、東北內(nèi)澇、延安暴雨等危難關(guān)頭，挺身而出，用實際行動詮釋著央企的責(zé)任和忠誠！

爭分奪秒 十天自救

7月下旬，位于陜西省南部的略陽縣連續(xù)遭受多輪暴雨襲擊，19個鄉(xiāng)鎮(zhèn)降雨量超過100毫米，部分地區(qū)超200毫米。強降雨導(dǎo)致山洪暴發(fā)，河水猛漲，境內(nèi)多處發(fā)生山體滑坡和泥石流。正在略陽縣白石溝鄉(xiāng)境內(nèi)施工的二公司十天高速36標(biāo)項目部，由于施工區(qū)域處在磨壩河河灘內(nèi)，突然爆發(fā)的山洪災(zāi)害不僅造成項目部和各工程隊駐地嚴(yán)重進水，兩座梁場也被泥沙完全掩埋，大量鋼模板等施工物資被洪水卷走，交通阻隔，通訊中斷，供電線路被毀，項目部和各工程隊1000余名人員被洪水圍困長達72小時。面對突如其來的重大自然災(zāi)害，二公司十天高速36標(biāo)項目部的全體參建員工在項目經(jīng)理姬擁軍、項目書記張志貴等人的帶領(lǐng)下，積極抗災(zāi)自救，實現(xiàn)了無一人傷亡的目標(biāo)，并將洪災(zāi)損失降到最低點?；茧y見真情，真情共患難。沒有豪言壯語，沒有感天動地，在漫長的72小時里，廣大受災(zāi)被困人員用自己默默無聞的平凡行為，用鎮(zhèn)定堅強的精神品格，譜寫了一曲壯麗的英雄之歌。就在項目部積極組織抗災(zāi)自救過程中，二公司以黨政工團聯(lián)合名義向項目部發(fā)來慰問信，對全體員工不畏艱難，積極有效組

織抗災(zāi)自救的行為給予高度評價，并號召全公司向他們學(xué)習(xí)。二公司工會也立即撥付2萬元專款，慰問全體參建員工。這一切，都讓項目員工感到心里暖烘烘的。

愛心傳遞 玉樹、延安災(zāi)區(qū)捐款

二公司多次支持并參與抗災(zāi)救災(zāi)，每個急難時刻，二公司都會率先行動，以各種方式向災(zāi)區(qū)及貧困地區(qū)伸出援手、捐款捐物，用感恩的心去回饋社會，向災(zāi)區(qū)同胞獻出自己的一份微薄之力。在2008汶川地震、2010玉樹地震發(fā)生時，災(zāi)情牽動著億萬人的心，也牽動著二公司全體員工的心。為幫助災(zāi)區(qū)群眾早日重建家園、恢復(fù)生產(chǎn)、渡過難關(guān)，公司黨委在全公司開展了愛心捐款活動，全體員工紛紛慷慨解囊、踴躍捐款，尤其剛參加工作的大學(xué)生，從自己微薄的工資中給老區(qū)獻上了一份愛心。短短一周的時間內(nèi)，公司收到捐款近十萬元。近幾年以來，二公司始終以社會公益為己任，熱心關(guān)注社會弱勢群體，關(guān)注教育事業(yè)和慈善事業(yè)，積極主動履行企業(yè)公民的社會責(zé)任。社會責(zé)任已經(jīng)成為一種企業(yè)文化，并在二公司每一位員工的心里生根發(fā)芽。

彰顯央企責(zé)任 岷縣地震救援

7月22日7時45分，甘肅省定西市岷縣、漳縣交界（北緯34.5度，東經(jīng)104.2度）發(fā)生6.6級地震，造成人員慘重傷亡和巨大財產(chǎn)

損失，基礎(chǔ)設(shè)施和農(nóng)房遭到嚴(yán)重破壞。二公司寶蘭客專項目本著“一方有難，八方支援”的人道主義精神，在災(zāi)情發(fā)生后的第一時間迅速做出反應(yīng)，及時馳援岷縣災(zāi)區(qū)。救援隊抵達岷縣災(zāi)區(qū)后，根據(jù)岷縣抗震救災(zāi)指揮中心的安排部署，先后到達岷縣禾馱鄉(xiāng)、重災(zāi)區(qū)梅川鎮(zhèn)馬家溝村、興文村、大占寺村開展了為期10天的艱難救援行動。10天的連續(xù)奮戰(zhàn)，10天的艱難考驗，10天的同舟共濟，救援隊員與村民們在共同面對無情的災(zāi)害中結(jié)下了深厚的情誼。返回時，梅川鎮(zhèn)馬家溝村、興文村、大占寺村村民一路鳴炮將救援隊員一直送至山下，并向救援隊贈送了錦旗。

多一份關(guān)愛幫扶弱勢群體

二公司巴達項目堅持為“貧困戶”送溫暖和“貧困生”送愛心活動，得到了地方政府的積極響應(yīng)和肯定中秋節(jié)為孤寡老人送去了月餅，一塊小小的月餅，卻寄托著我們中鐵人對老人的關(guān)愛他們的子女遠離他們，我們用行動彰顯中華民族傳統(tǒng)美德；當(dāng)了解到駟馬小學(xué)藍球架已不能使用，而校方又無力購買時，巴達項目從關(guān)愛紅色老區(qū)孩子全面發(fā)展的觀點出發(fā)，為他們送去一付鋼化藍球架，受到了當(dāng)?shù)厝罕姷母叨荣潛P，先后被眾多媒體上進行宣傳報道，成立了藍球隊，統(tǒng)一購臵了運動服，多次與友鄰單位、駟馬小學(xué)等進行友誼賽，在業(yè)主舉辦的冬季體育比賽中，藍球、拔河項目中都取得了較好的名次，既搞好了路地共建，凝聚了人心，又不斷提升了企業(yè)知名度。經(jīng)過他

們的積極籌劃青年突擊隊正式授旗成立，并正在發(fā)揮生力軍作用。

眾志成城沈吉“亮劍”

2013年8月18日，強降雨致使沈吉線撫順北至清源段受損嚴(yán)重，沈吉線被迫中斷運營。從19日到22日清晨，二公司沈陽樞紐搶險隊度過了最艱難的三天三夜，進行了一場艱難的、前所未有的搶險救援大會戰(zhàn)。這一場決戰(zhàn)，二公司搶險隊共抽調(diào)挖掘機15臺，裝載機14臺，自卸車180輛，人員600人；鋪墊山皮石74850方，填充片石9670方，清淤2000方，道砟7200方。二公司搶險隊負(fù)責(zé)的是沈吉線南雜木至蒼石段最為嚴(yán)重的地段，本處地段前后共有泥石流、滑坡、路基損毀、軌道懸空等多種隱患40多處，對搶險隊來說是個最大的挑戰(zhàn)與考驗。二公司作為中央企業(yè)，在大災(zāi)大難面前，臨危不懼，勇于擔(dān)當(dāng)，履行社會責(zé)任更是央企的責(zé)任，是央企的使命。狹路相逢勇者勝，要敢于亮劍。東北抗洪搶險危難關(guān)頭，挺身而出，用實際行動詮釋央企的責(zé)任和忠誠！