反倾销调查中的会计问题

Accounting Problems in Anti-dumping Investigation

反倾销调查涉及到许多会计问题,解决这些会计问题应对相关会计术语进行解释。文章对反倾销调查中的"生产成本"、"公允价值计量属性"、"市场经济地位的会计标准"以及"反倾销调查中的会计系统"进行了内容的界定及分析,为完善反倾销应诉会计理论提供依据。

Anti-dumping investigation relates to a lot of accountant problems, and to resolve these problems needs an explanation to the relevant accountant technical term. This paper defines and analyzes the following contents in the anti-dumping investigation, such as production costs, fair value attributes, the accounting standards of the market economy status and the accounting system in anti-dumping investigations. These definition and analysis provides the accounting theory basis to improve the defending for anti-dumping.