倾销确认中的会计计算问题浅析  

Analysis on the Accounting Calculation Problem in the Dumping Confirmation

作　　者：韩承伟[1] 

机构地区：[1]华南师范大学经济与管理学院2003级

出　　处：《科技情报开发与经济》2004年第11期146-147,共2页Sci-Tech Information Development & Economy

摘　　要：简要介绍了国际反倾销的发展概况,重点阐述了在反倾销诉讼中,倾销的确认至关重要,在正常价值(或公平价值)和出口价格的计算以及价格比较中都存在很多会计处理问题,它对于倾销幅度甚至倾销的确认计算都有很大影响,因此必须引起足够的重视。This paper introduces the developing situation of international anti-dumping, and points out that the confirmation of the dumping is very important in the anti-dumping action, there are many accounting treatment problems in the calculation of the normal value (or fair value) and export price, which has big influence on the confirmation of the dumping margin and even the dumping, therefore we must pay great attention to this.

关 键 词：倾销确认 反倾销 正常价值 会计计算 

分 类 号：F23[经济管理—会计学] F744[经济管理—国民经济]