With high development of world economic globalization, China's foreign economy increasingly developed. However, export-leading enterprises suffered a great of anti-dumping. The dumping charge we suffered made China's enterprises sustained serious loss. It is not only a question about economic and law, but also a question about product costs under the legal procedure. Therefore, how to adjust accounts precisely, reflect products content accurately, strengthen the correlation of accounts, provide complete costs information and increase effectiveness of accountant proof to safeguard nation, enterprise and people's interests is very important.
