Coping Strategies About Cost Accounting Of Anti-dumping

Since reform and opening of China, the economic about foreign trade has experienced fast development. At the same time, anti-dumping investigations number have continued to increase, China has become the "biggest victim" of anti-dumping, It is a serious threat to China's exports. Viewing the cases of existing anti-dumping investigations, most Chinese companies were deliberately taxed high anti-dumping duties, suffered heavy losses. From the Chinese point of view of existing anti-dumping cases in the responding process, the generation and disclosure of information of production cost is a central issue. According to anti-dumping law, once the company is sued anti-dumping, it must be submitted within the stipulated time very specific survey, most of the content are provided through the accounting system, for example, the composition and calculation of product cost method, amortization expenses of the period, sales volume and market price. This information is based on the generation of standardized work and rely on rapid and effective response measures, and export enterprises in China does not have all of these conditions, the most important reason is that here is a certain gap between China Accounting Standards and International Accounting Standards. The accounting systems in export business is inqdequate, and in particular the cost information is not complete, as a result, many companies are imposed high anti-dumping duties. Based on the above background, this paper bases on the cost accounting about anti-dumping,and give some advises on how to respond to anti-dumping.This paper describes the status of anti-dumping firstly, only if anti-dumping enterprise responds actively can they survive in international trade. And described the significance of this study, literature review, research ideas, research, innovation and inadequate. Secondly, the essay introduces some anti-dumping related concepts, including: the concept of dumping, the normal value, export price, dumping margin. And concludes the anti-dumping laws about the "market economy status" includes the accounting standards of US and EU. Then, introduces the U.S. and the EU anti-dumping investigations a, explained the U.S. and EU anti-dumping questionnaire in the cost accounting requirements. Then, introduces a case about anti-dumping .Finally, give some advises on how to respond to anti-dumping.This article emphasizes on how to respond anti-dumping from the perspective of cost accounting. As the study of anti-dumping accounting in China is still a new issue, domestic and international research related to this is little and no study deeply, there are some difficulties in collecting information.The paper is as an attempt to study, and not deep enough.