The Research Of Antidumping Accounting Problem

Antidumping is becoming the better way to protect trade by countries with the world economic developing. China has became the No. 7 country in business. It has become the biggest country being sued antidumping. So the situation is very serious. In this thesis, it will describe the accounting role in antidumping.In the second part, it analyses systematically the main target country, the main suing country, the main target industry in antidumping. It also analyse the main industry of China suffered and the main country sued China, then it get the tendency of antidumping sued China. It will do some benefit to the enterprise in China.The third part introduces the normal value of antidumping and the principle of surrogate-country in America and European from the accounting aspect. It specially introduces the antidumping range and standards of cost in America and European.The four part analyses the difference between Chinese accounting principle and International Accounting Standard. It mainly analyses fixed assets, inventory, intangible assets, the three fees because they are the key investigating information. This part is the reference of adjusting when quoting in the period of antidumping.The five part analyses systematically the antidumping evadable accounting. It starts from the present problem of accounting management, the it gives the solving suggestion. It describes the basic way of antidumping evadable accounting and the presentiment foundation of index system.The six part describes the antidumping plead accounting. It describes the information to be presented and the skills when the enterprise is sued antidumping according the America antidumping procedure.The seven part describes the tax design of antidumping plead accounting. Then it gives a case to explain the design of presenting materials.