反倾销

Since the anti-dumping measures were stipulated by the 1904 customs tariff law of Canada, more and more countries resist unfair competition from abroad through the stipulating of antidumping.

反倾销问题由来已久，自1904年加拿大《海关关税法》首次将反倾销措施以法律的形式进行规定以来，越来越多的国家相继通过反倾销立法，来抵制外国产品的倾销。

China lodged steel sinks. Australia adopted or extended anti-dumping measures on railway wheels and wind towers imported from China in 2019, and extended anti-dumping and anti-subsidy measures targeting stainless steel sinks imported from China in 2020.

澳方于2019年对自中国进口的铁道轮毂、风塔分别采取或延长反倾销措施，于2020年对自中国进口的不锈钢水槽延长反倾销和反补贴措施。

This thesis focus on analysis of some accounting problems in anti-dumping suits from accounting level. Specifically as follows: the differences between the current accounting standards in china and international accounting standards; a loophole exist in accounting management; the lack of anti-dumping accounting professionals.

然后重点剖析了我国企业反倾销应诉中在会计层面上存在的问题，具体表现为：我国会计准则未完全与国际会计准则接轨，会计管理上存在一定的漏洞，缺乏反倾销会计专业人才。