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<title>预警讲坛</title>
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<pubDate>2008-9-5 22:52:44</pubDate> 
<item>
  <title>如何应对反倾销调查中的实地核查</title>
  <link>http://www.wenzhouglasses.com/html/news/212302.html</link> 
  <description>如何应对反倾销调查中的实地核查实地核查,何应,如何,核查</description> 
  <text><![CDATA[<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 22pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">在反倾销的案件调查中，实地核查是较为重要的工作，对于应诉企业来讲，了解一些相关实地核查的内容，积极主动配合调查方的实地核查工作，可以使自己变被动为主动，推进胜诉。</SPAN></P><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 22pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-char-indent-count: 2.0" align=left><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　核查的主要目的是核实被调查方所提供的信息或获得进一步的细节。调查官员要了解的是，所提供的材料是否有原始材料相佐证，这些数据之前是否一致，核查的整个活动都是围绕着这个目的。</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 22pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">在核查之前须明确两个问题，一是为什么要配合核查；二是提交完问卷后，补充问题的修改。因为，参加反倾销调查是企业主动的行为，在起诉国对企业所生产的产品指控倾销后，企业为了证明自己没有倾销，免征或少征反倾销税，主动应诉，配合调查机关查清事实。在这个大前提下，反倾销调查中的每个环节实际都是希望调查机关了解企业实际情况，做出公正裁决。所以虽然核查是调查机关向企业提出的要求，但从整个应诉讲，是企业主动应诉的必然结果，也为企业进一步证实自己提供了机会。如果你不积极配合，调查机关可能认为你的数据及信息不可信，在裁决中就会采用其它数据及信息，从而得出不利于你的结论。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　由于反倾销调查要持续一段的时间，而且会在不同的期间提交不同的问卷，这些问卷虽然侧重点不同，但相互之间都是有联系的。这就在一定程序上制约了企业在问卷填写上的随意性，例如，在欧盟的抽样表中有企业调查期内的内销和外销的数量与价值，申请市场经济地位表中有调查期每月的内销和外销的数量、价值和单价，调查问卷中</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">EUSALE</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">和</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">DM SALE</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">中则细到将调查期内每一单交易的型号、客户、合同日期、发票日期、目的国、付款条件、数量、价值、汇率、信用成本、运费、保费、包装费都要写清。这之中很多数据是关联，甚至必须是一致的。如果出现偏差，就应及时对错漏信息及数据做出的修改，并对与前面已交问卷的不符做出说明。　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 22pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-char-indent-count: 2.0" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">企业应明确律师在核查中的地位，并与律师积极配合。核查官员来企业就是要亲眼看、亲耳听，看企业的真实情况，听企业相关负责人对问题的说明。所以此刻律师与企业的协作更多地体现在默契。尽管工作到这个阶段，律师对企业的情况已经是熟谙于心，但是除非企业解释不清（语言或概念上），一般律师不会代企业回答，否则核查官员会对回答的真实性大打折扣。这一点企业要能理解。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　核查前的准备</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">1</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．核查前的检验：律师要就核查中可能问到的问题和所需要提交的文件，对企业做一些检验，主要包括问卷与原始凭证、企业帐本是否相符，问卷各表格中的数据是否前后一致，分摊和计算方法是否合理。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　核查前企业要召集员工，要求他们注意以下事项：如何向核查官员解释要统一口径。回答问题时不要过于热心，只要负责该事项的人回答就可以了，不要七嘴八舌，既不容易让人听清楚，而且可能出现多个答案。就问题回答，回答要准确不要过多说明（说明太多有心虚之嫌疑）。需要提交的文件大大方方地交，不要先让律师过目。迅速提交，官员们在企业只能停留较短的时间（欧盟的核查一般是三四天，美国的核查可能会用一周工作日），如果每一份资料都要很长时间，他们就会失去耐心。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">2</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．人员安排：成功完成一次核查大体要有三类人：回答核查官员问题的人员、查找文件的人员、复印和传递材料的人员。除后者外，前两类人最好都参与过问卷的填写，否则很难在浩瀚的数据中找到你想要的，也不明白这些数据的来源和计算方法。回答核查的人员一般应是企业某一领域的负责人，对所负责的采购、生产、销售、会计等领域有全面和一段时间的了解。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">3</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．物质准备</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　办公用品：电脑、计算器、便笺、纸贴、插座、黑板、复印机。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　文件资料：每笔交易的原始单据、明细帐、月度报表、计算草稿、提交的问卷。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　实物资料：各种型号的涉案产品及原材料构成成份。在调查涉案产品的种类时，专业性较强，调查官员和翻译不可能是该领域的专家，语言上专业上理解起来有困难，尤其在介绍产品的成份时困难更大，如果有实物就方便多了。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">4</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．工厂的布置</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　参与实地核查</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">1</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．介绍公司整体情况和参与核查的人员</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">2</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．提交对错误的修改和遗漏的问题</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">3</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．参观厂房、生产车间等</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">4</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．介绍产品型号和结构</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">5</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．查看公司的结构</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">6</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．解释会计体系</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">7</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．检查销售过程、渠道</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">8</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．内外销数量与金额的核实</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">9</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．生产成本、管销费用的分摊</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">10</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．原料的购进</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">11</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．核实库存</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">注意事项：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">1</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．安排一个人做记录；</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">2</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．回答问题的人员最好不要离开现场，因为问题之间会有联系，如果你没有听到前面一个问题的回答，在问到你时就可能不知所措。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">3</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．对不太好回答的问题要思考，对于发现答错的要设法在今后的回答中纠正。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">4</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．不要提交没有文件证明的新材料。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">5</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．不要从非核查地点以外运来文件。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">6</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．没有安排参加核查的人员不要随便与核查官员攀谈。核查官员一般修养良好，经常温和且面带微笑，但他们常常话中有问。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">7</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．不要与核查官员就法律问题进行争论，这是一种无任何意义的徒劳。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><BR><BR></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">　　</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">8</SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">．在一次核查中核查官员会自带一个翻译，一个翻译在核查时可能忙不过来，企业自己的翻译如果参加核查要注意，不要因为你了解企业的情况，就对所要回答的问题做自己理解上的解释。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN lang=EN-US style="FONT-SIZE: 11pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P>]]></text> 
  <image></image>
  <headlineImg/>
  <keywords>如何,核查,实地核查</keywords> 
  <category>预警讲坛</category>
  <author>佚名</author> 
  <source>中国机经网</source>
  <pubDate>2007-11-3 11:01:00</pubDate> 
  </item>
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