会计学视角下应对国际反倾销策略刍议（Discussion on Countermeasures of international anti dumping from accounting perspective）_精品.docVIP

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会计学视角下应对国际反倾销策略刍议（Discussion on Countermeasures of international anti dumping from accounting perspective）_精品.doc

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会计学视角下应对国际反倾销策略刍议（Discussion on Countermeasures of international anti dumping from accounting perspective）_精品

会计学视角下应对国际反倾销策略刍议（Discussion on Countermeasures of international anti dumping from accounting perspective） Discussion on Countermeasures of international anti dumping from accounting perspective 06-18 In 1979, China was subjected to anti-dumping investigations for the first time. As of the end of 2007, Chinas export products had been subjected to anti-dumping charges of nearly 1000, and showed a rapid growth trend. The anti-dumping is not common law suits, it is essentially in established legal procedures on the cost and price of product of accounting disputes, therefore, how to deal with the international anti-dumping has become a pressing matter of the moment of Chinas accounting profession. I. The accounting issues involved in the anti-dumping investigations (1) selling problems below cost; Analysis from the angle of accounting, dumping refers to export at a price lower than its normal value to the country of importation of selling products, the low sales not to the cost of production as the foundation, which is a kind of dumping below cost sales behavior. In the code of anti-dumping, the sale below cost is clearly regarded as dumping. Below cost sales confirmation in have the following three conditions: (1) the product is lower than the cost in the exporting country or to a third country export sales price, namely the average export sales price is lower than the weighted average unit cost; (2) the large number of products below cost sales in a long time, its sales more than during the investigation the total sales volume of 20%, during the period of investigation refers to anti-dumping of not less than 6 months for a period of time before filing; (3) according to the normal trade practices and not within a reasonable period of time to recover the total cost. (two) the definition of product cost range Recognition of the cost of international anti dumping Law refers to the cost of the product, which includes the two part of the cost of production and sales, manag