On The Accounting Questions And Countermeasure Of The U.S. Anti-dumping Questionnaire

Practice of participating in the anti-dumping lawsuit from our country is seen, accountant's specialized dispute under the set legal procedure takes place to a great extent in the anti-dumping. The accountant has already become the key question of a key that anti-dumping should be told. The anti-dumping questionnaire is to investigate a kind of important form that the organ carries on the investigation, all regard accounting information as the fact basis , is to dumping existing and proposing the fact basis at first, then to dumping the range and damaging the range to propose the quantity basis, to dumping and awarding that offers and seeks the basis of taxes finally, so, come to treat the anti-dumping in terms of accounting and have great theory meanings to the accounting problem when should tell to study the Chinese anti-dumping.According to the anti-dumping rule, once enterprises are told and dumped, must submit very concrete questionnaire investigation within fixed time , this text focuses on U.S.A.'s anti-dumping practice, analyses accounting content and accounting method that the questionnaire involve with a large number of space, dump the range question and do the detailed introduction to normal value , export price and calculation, have set up and assert that the accountant that dumps analyses the frame , has put forward the adjustment method that the accountant that dumps asserts the standard and checks and calculates the difference. Main accounting problem and proposing some corresponding countermeasures from the accountant and two respects of financial affairs when and then analyses the anti-dumping by the practice case and should be told. And analyses the comparative accounting problem involved of questionnaire with the financial angle, clarify filling out the request of answering of the legal meaning and accountant of the questionnaire, help to answer the questionnaire correctly. It should be to the adjudication with favorable anti-dumping of foreign countries to get enterprises of our country.The thesis is divided into five chapter's altogether. Chapter one: the introduction. The content includes: Research purpose and meaning of the accounting problem of the anti-dumping; Document survey; thinking of research, method, innovation and research frame. Chapter two: the introduction to U.S.A.'s anti-dumping questionnaire. The content includes: Main concept of the anti-dumping differentiates and analyses and explanation; Introduction to U.S.A.'s anti-dumping questionnaire; Content related to the fact that accounting in U.S.A.'s anti-dumping questionnaire. Chapter three: the accounting case studies in U.S.A.'s anti-dumping questionnaire. The content includes: Choice, calculation and adjusting of export price and export price of the structure; Calculation and adjustment of normal value; Calculation and adjustment of structure value; Adjustment before normal value and export price make comparisons; Fair value is compared. Main accounting problem and countermeasure when should be told that chapter four U.S.A.'s anti-dumping. The content includes: Current situation that the anti-dumping of our country should be told; the accountant of the questionnaire puts the request to the proof; the ones that verified were replied on the spot; should tell the main accounting countermeasure hit. Chapter five: conclusions and deficiency. Summarize to the research results and limitation of the thesis.