1企业按照市场经济条件下的事实作账,建立反倾销会计信息平台倾销的认定有两种标准,即价格倾销和成本倾销。按照价格倾销标准,如果一个产品的出口价格低于出口国国内市场价格或向第三国的销售价格,该产品即为倾销产品。而根据成本倾销标准,同类产品以低于单位(固定和可变)生产 1 enterprises in accordance with the facts under the conditions of a market economy as accounts, the establishment of anti-dumping accounting information platform dumping identified two criteria, namely, price dumping and cost dumping. According to the price dumping standard, if the export price of a product is lower than the domestic market price of the exporting country or the selling price to a third country, the product is the dumped product. According to the cost dumping standards, similar products in less than units (fixed and variable) production