面对反倾销调查:企业会计准备好了吗?——以美国为例的分析报告

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。

In the Face of Anti-dumping Survey:Is Enterprise Accounting Ready?——The Analysis Report for Example of America

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 .