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1)  investigating accounting of antidumping
反倾销调查会计
2)  antidumping investigations
反倾销调查
1.
This paper selects 24 list companies that apply antidumping investigations in Shanghai Stock Exchange and Shenzhen Stock Exchange act as investigative sample.
本文选取在上海证券交易所和深圳证券交易所上市的24家申请反倾销调查的公司为研究样本,对其在商务部反倾销调查立案当年及其前后是否采取了盈余管理行为进行了实证检验。
3)  anti-dumping investigation
反倾销调查
1.
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.
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。
2.
EU provides for the anti-absorption investigation on the basis and in furtherance of anti-dumping investigation,with a purpose of filling gaps left over by anti-dumping investigation and imposing further duties against dumping products that have absorbed the effects of the duties already in place.
欧盟反吸收调查法律制度是其在反倾销调查基础上延伸制定的一个法律制度,目的在于弥补反倾销调查的漏洞,对发生吸收行为的进口产品进行征税,以达到反倾销措施的原有目的。
3.
When the business is growing with good prospect,BGRIMM unexpectedly encountered the anti-dumping investigation by European Union.
在业务蒸蒸日上的时候,突然遭遇了欧盟的反倾销调查。
4)  Antidumping investigation
反倾销调查
1.
During the period of 19952005 since WTO s founding,antidumping investigations or antidumping measures were frequently initiated or implemented against the foreign imports according to WTO antidumping agreements and each country s domestic antidumping policy throughout the world.
自WTO成立以来的1995—2005年,世界各国根据WTO反倾销协议以及各自的反倾销政策,对来自外国的进口产品频频发起了反倾销调查或实施了反倾销措施;相应地,各国出口产品也遭受了国外的反倾销调查或反倾销措施,全球反倾销摩擦频频发生并呈不断加剧的态势。
5)  anti-dumping accounting
反倾销会计
1.
The article bring forward anti-dumping tactics on the agroforestry products according to analysis of agroforestry production characteristics and features articles on the dumping and anti-dumping accounting:based on the natural dependence of agroforestry products,land resources should be incorporated into finished products of agroforestry products in order to improve the cost of compensation.
分析农林产品的生产特点与产品特征对反倾销与反倾销会计的影响,提出关于农林产品反倾销核算的会计思考:基于农林产品生产的自然依赖性,应将土地资源纳入农林产品成本核算体系,完善农林产品成本补偿;根据某些农林产品易腐烂的特性,在削价时尽量把握反倾销规则中"低于成本销售"的空间;农林企业成本核算中必须针对自身行业特点发挥会计智慧,在会计准则允许的范围内,尽量使出口产品分配较少的成本,以便有效应对倾销与反倾销。
2.
The biggest obstacle for Chinese enterprises to win the antidumping litigation is due to the lack of protection system of anti-dumping accounting,so it s very urgent to establish anti-dumping accounting.
我国企业赢得反倾销诉讼的最大障碍是缺少一个反倾销会计保护机制,迫切需要建立“反倾销会计”;指出了我国企业反倾销中存在的3个会计问题,提出了应对国外反倾销的6项会计对策。
3.
The anti-dumping accounting of agricultural prod.
加强我国农产品反倾销会计研究,是保障我国农产品贸易顺利进行、维护我国农业企业贸易利益的必然要求,更是会计研究领域的当务之急。
6)  antidumping accounting
反倾销会计
1.
Providing the services of accounting consultancy and accounting testification for responding the antidumping lawsuit,helping the enterprises of our country to start the antidumping lawsuit to our country s antidumping departments,and giving full play to the functions in the identification of the antidumping accounting dispute have become the new c.
为企业提供应诉反倾销会计咨询和会计举证服务,帮助本国企业向我国反倾销部门提起反倾销申诉,并在反倾销会计争议的鉴定等方面发挥作用,是我国会计工作和注册会计师行业面临的新挑战。
2.
One of the main reasons for this phenomenon is most corporations in China lack of antidumping accounting information platform as well as legal supporting system based on accounting evidence.
主要原因之一是我国企业缺少反倾销会计信息平台和会计举证的诉讼支持系统。
3.
The research intention of antidumping accounting actually originated fro m the discussion that accounting should play its role in more and more serious antidumping lawsuits abroad against China by foreign countries that have been frequently occurring ever sin ce1970s -1980s.
会计要与时俱进就必须适应市场经济环境的需要,反倾销会计正是在这样的背景下产生的。
补充资料:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定,不得伪造、变造会计凭证、会计帐簿,报送虚假的会计报表。  用电子计算机进行会计核算的,对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求,应当符合国务院财政部门的规定《会计法》 第10条
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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