With the rapid development of China foreign trade, trade friction also increases unceasingly, the main reflection of which is discriminatory anti-dumping to China export products from the European and American countries, and causes China export enterprises to suffer huge economic losses. From an accounting point of view, the key export enterprises answers a charge of anti-dump- ing is to provide accurate and perfect accounting information. Environmental costs are important content of the accounting evidence for answering a charge of anti-dumping. In view of this, export enterprises should atta...