Research Of Accounting Policy Of Export Enterprise To Deal With Anti-dumping

With the development of the economy, anti-dumping is a measure of tradeproduction in many countries. China has been one of victims of anti-dumpingactions. In recent years, anti-dumping case in China has been increased anddemonstrated a new trend. More and more countries initiate anti-dumpings forChina and the countries is from developing to developed world. What’s more,more and more products have been accused of dumping. If the charges areconvicted, our export enterprises face higher anti-dumping duty. When the exportprice is lower than the normal value, dumping is established. So the normal valueis very important when the authorities confirm the dumping. And the costs ofproduct determine normal value, so the reality reports of cost are the key. If anenterprise uses different accounting policies for same or similar transactions orevents, the results are different. Therefore, select the appropriate accountingpolicies is very important for export enterprises when face anti-dumping charge.This article use some methods to analyze include comparative research,literature research method and empirical approach. Firstly, on the basis of manydomestic and foreign literatures, summarizes the present research situation forthe domestic and foreign. Secondly, demonstrates some concepts such as normalvalue, export price and dumping margin. Because China is a non-marketeconomy country, based on this background, introduces the EU and USA rulesabout economic status. And analyzes the present anti-dumping situation of exportenterprises from developing to developed world. Thirdly, analyzes the reasonswhy export enterprises face anti-dumping charge, such as these are somequestions on accounting, there are difference between ASBE and IAS and Chinais a non-market economy country and use two cases to study accounting is veryimportant for anti-dumping. Finally, analyzes export enterprises choose which accounting policies for same events. And base on these accounting policies todraw up which accounting policies should be chose for export enterprises,include inventory valuation, fixed assets depreciation, R&D expenses and so on.I hope this research can provide some advice for export enterprises on anti-dumping charge.