Trade Relief Accounting: Theory and Practice: Theory and Practice

Author: Sun Zheng
Publisher:
Publish Date: 2004-09-01
Features: This book is divided into four parts: Part I is the Basic Section, which elaborates on the basic concepts, legal frameworks, and procedures of the three major trade relief measures—anti-dumping, countervailing measures, and safeguard measures. It also explains the trade relief accounting framework, with a focus on the core concepts of anti-dumping, particularly export price and normal value. Part II is the Theoretical Section, which analyzes key theories in trade relief, including cost tracing in trade relief, the analysis of "tracing motivation" in cost tracing, the impact of trade relief on corporate internal control, differences between domestic and international accounting standards, subsidy issues in trade relief, and profit management in trade relief. Part III is the Response Section, which primarily explains two crucial aspects in practice: one is accounting information disclosure and the analysis and completion of investigation questionnaires, and the other is on-site inspections. Part IV is the Prevention Section, designed to be proactive and prevent problems before they arise. It includes corporate strategy for export enterprises (marketing strategies, pricing strategies, product positioning strategies, etc.), the design of an accounting system for trade relief, the application of ERP in trade relief, and defensive strategies to prevent trade relief actions.