Accounting is the basic functions of accounting is the basis of accounting work. Only in the real business for accounting object, strictly abide by the principles of accounting, and accounting system, the choice of accounting policies and methods, and to ensure the accounting information authenticity, reliable and credible. Not true, secure, reliable accounting information often leads to the enterprise accounting information is accepted, and need to adopt the best available information, namely the domestic industry by the survey included in application. It is used in all related to antidumping calculations of accounting information. There is in the process of verification and has submitted papers listed in the data must be exporters or producers of general ledger, accounting information and financial statements are consistent, and, for those from accounting is not important, the error in law may also bring disastrous consequences. If a workshop, attendance record and management accounting statements, occurs when the error between check from the importance of statements may not affect an objective and fair. However, this small errors may legally be interpreted as evidence has not recoverable letter, which led to the American investigation organ considers the persons being investigated the entire cost accounting system does not have faith, recoverable investigations will be ended. Using the best available will survey information. Therefore strengthen accounting vibram shoes personnel working ability of practice is very important.
In the process of 3.2 anti-dumping litigation-responding accountancy information
Accounting in responding, filled out vibram questionnaires, several stages is very important. In market economy status, with the domestic price as the computation basis, to the comparable price possible and dumping do simulation.
Fill in the questionnaire, the main content five fingers shoes of the questionnaire is complete financial data. Anti-dumping investigation questionnaire by several parts, general of the contents of each part have a specific purpose. For example, the Commerce Department are generally classified into questionnaire, A and B, five fingers C, D, E, analysis of these five five parts, each part of the form has certain guidance: A part of the objective is to determine TiDaiGuo selection, The purpose is to vibram five fingers determine the part B foreign market price, The purpose is to determine the part C export prices, D part and the part E adjusted to aim is the difference expenses or matters related to the project have comparable. Through detailed and accurate and complete documents and data to prove our export enterprises in products manufacturing, production and sales in accordance with market economy operation in.
In the verification phase should pay attention to the consistency of the data, data calculation, how to draw the clear, and the original data and the data are consistent, statements.
Anti-dumping is a war without gunsmoke in the international competition, how to save yourself from the anti-dumping charges, trade fair position is very important. Enterprises should strengthen the construction of various aspects of yourself, and improve their ability to resist the risk of strong, can prompt anti-dumping.

Some enterprises lack of effective internal management system, to supply, production, sales, each link of the false accounting information cannot be detected and corrected, Don't use in accordance with the provisions set, accounting and accounting books, Accounting policy, accounting treatment method is not consistent, Production costs and financial JiZhang system does not accord with international standard, and unable to provide vibram five fingers accurate production management, business information and many enterprises from various other evasion, private, "the purpose of two accounts that fill in the questionnaire survey, cannot fully explain not constitute evidence of dumping.
In the antidumping investigation to obtain the trust, if not survey, even trust enterprise preparation is very good, the accounting information provided by enterprises also cannot be accepted. Establishing clear accounting books and books, guarantee system of the agreement and conform to the consistency of accounting policies, is very important.
3 the anti-dumping accountancy countermeasures
Prior to the establishment 3.1 anti-dumping early warning mechanism and avoidance
Facing the foreign on Chinese products frequent anti-dumping charges, enterprise and government should take active measures. Avoid unnecessary charges, to fully understand the market and timely product information, including product sales volume and sales price, and product sales market percentage ratio of total sales. The government needs to establish an information database, the comprehensive information platform can not only provide their responding anti-dumping need cost information and can provide the information anti-dumping filed. five fingers shoes In the information content of accounting information, and not a single also include international market prices vibram of anti-dumping business. The anti-dumping accountancy information platform to provide their ignoring cost data, the cost structure, product development and market share, and other financial and business strategy for enterprise non-financial information, according to the information of the anti-dumping decisions.
Enterprise in decision making decisions, sales is necessary according to the price elasticity of demand analysis. If the exporter five fingers in the domestic market, and has a monopoly on effective segmentation domestic and foreign markets, and this product in the foreign market price elasticity than in the domestic market price elasticity, exporters can be low in foreign market. To collect the vibram shoes data concerning the sales, because sometimes even selling prices unchanged, the sales increase may incur anti-dumping charges. Good control of the export product quantity growth, not inside short time, large or redoubled, regardless of the market and the related importing capacity. So to strengthen the management of sales. Timely, true, a comprehensive collection sales data, all the data to reflect the market in real situation of sales and customer at home and abroad, and to the overall management of the price.