毕业论文-出口产品成本的正常价值与反倾销问题研究.doc

PAGE 11 出口产品成本的正常价值与反倾销问题研究 摘 要 文章以正常价值为核心，从成本会计视角分析美国商务部的调查问卷，试图对正常价值计算开展符合国际会计准则（IAS）和美国商务部反倾销规则的应用性分析。 文章分为三部分，第一部分介绍反倾销调查流程、反倾销事实认定的标准以及出口价格的计算方式，作者希望文章能从侧面论证正常价值在反倾销调查当中的重要性；第二部分从正常价值的概念出发，分析其本质内涵，并在不同销售情况和市场环境下，对正常价值计算公式进行了分类说明；在此基础上，第三部分以国际会计准则为指导，对调查问卷中商务部要求填写的产品成本和价格信息进行详加说明，分析企业在运营过程中应当使用的正确成本会计处理方式。本文主要是以成本会计分析正常价值的核算。 本文的创新在于：构建起成本会计和正常价值的桥梁，尤其是本文以正常价值核算为纽带展开，从反倾销调查问卷当中一定会涉及到的存货计价和销账问题、通货膨胀对成本和费用价格影响、间接成本归集和分配、联产品和副产品处理方式等影响正常价值高低的项目进行了详细的分析。 关键词：出口产品成本 正常价值 成本会计 反倾销调查 The Study on the Anti-dumping Issues and the Normal Value of the Cost of Export Product Abstract This essay from a cost accounting perspective glues its eyes on the normal value. It attempts to study the constituents and offer China’s exporters advice on the cost accounting practice in accordance with International Accounting Standards (IAS) and anti-dumping manual of the Commerce Department of the United States. Hopefully, it can make headway on the applied research of this area. Part I Part II is conceptually framed. How normal value is recognized is what this part starts with. Then, it presents three different ways to calculate normal value under circumstances of sales. On top of that, part II, guided by IAS, aims to analyze the questionnaire, especially any information pertinent to the pricing and the cost account of the merchandize under investigation. This article may sort out some entities’ confuse in dealing with costs correctly. This paper breaks new ground as such: it revolves around the accounting of normal value, which attempts to construct a bridge between cost accounting and the study of normal value. Circumstances like inflation and accounting practices like inventory pricing and cost apportionment cast an influence. This paper tries to analyze the influence and instruct exporters with the standard-abiding accounting dealings. Key Words: Cost of Export Merchandize Normal Value Anti-dumping investigation questionnaire Cost Accounting 目 录 TOC \o