목차
반덤핑협정 제2조의 주요 경제용어에 대한 실무적 이해와 배려의 기회 = Understanding on key economic terms in Article 2 of the Anti-Dumping Agreement and an opportunities of solicitude for exporters with lack of ability to participate in investigations / 심종선 1
[목차] 1
국문요약 1
I. 서론 3
II. 반덤핑협정 제2조 분석 4
1. Price, Value, Sales, 그리고 Forward Sale 4
2. 'Cost', 'Cost of Production', 그리고 'Per Unit (Fixed and Variable) Costs of Production 6
3. 'Administrative, Selling and General Costs'와 Profits 9
4. Records, Generally Accepted Accounting Principles 16
5. Reasonably Reflect the Costs, Allocation of Costs, Amortization and Depreciation Periods, Allowances for Capital Expenditures, Other Development Costs, 그리고 Non Recurring Items of Cost 17
6. Incurred and Realized 23
III. 결론 23
참고문헌 25
ABSTRACT 26