摘要
反倾销调查赋予了企业会计新的内容和方法,本文在分析反倾销问卷调查有关会计内容的基础上,提出了企业会计在特殊时期应承担的具体任务:会计资料的重新归类、生产成本的合理计算、正常价格的适当选择、会计方法有目的进行调整等,按照会计信息决策有用的目标为反倾销调查取证提供依据。
Anti-dumping survey adds new content and technique to enterprise accounting. Based on the analyzing of relevant accounting content of anti-dumpi ng survey, this paper puts forward the embodying tasks of enterprise accounting in particular period: accounting information is classified afresh, production co st is calculated fairly, normal price is chosen properly, accounting method is a djusted with intention etc, and provides evidences for anti-dumping survey accor ding to accounting aim of decision-making serviceability .
出处
《国际贸易问题》
CSSCI
北大核心
2005年第5期61-67,共7页
Journal of International Trade