Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Journal of North China University of Technology》 2003-02
Add to Favorite Get Latest Update

Influence of Putting Aside "Eight Reserve Items" on Performance of Listed Companies

Gao Jinping (Col. of Econ. & Manag., North China Univ. of Tech. ,100041 Beijing, China)  
Putting aside "8 Reserve Items" will cause influences of different degrees on the performance of the years before, the current year, and the years after the change of accounting polices of listed companies ,This article discusses the above influences in detail, analyses the feasibility of this means to control the profit and proposes corresponding reacting measures.
【CateGory Index】: F275
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 LI Xiao-lin HUANG Chao;The New Way of Making Statement of Cash Flow[J];;2005-06
2 YU Zhi-hu,SHI Rui (1.Hefei Industry University,Hefei230009,China;2.Anhui TV University,Hefei230022,China);Thought on Conservatism and its Application in China's Accounting Practices[J];Journal of Anhui Tv University;2001-04
3 LIU Xiang-rong (Department of Economy Management, Anhui Vocational College of Electronics & Information Technology Bengbu ,233030, Anhui);A Discussion about the Accelerated Depreciation Method of Fixed Asset[J];Journal of Anhui Agricultural University(Soc.Sci);2006-03
4 LI Dan (Department of Business Administration, Beijing Institute of Clothing Technology,Beijing 100029, China);Discussion on the Income Tax Audit Practice About Advertisement Expense[J];Journal of Beijing Institute of Clothing;2003-01
5 WAN Hai-long (Financial Section of Wankai Industry Company of Baotou Steel (Group) Corporation,Baotou 014010,China);On enterprise operation in debt[J];Science & Technology of Baotou Steel(Group) Corporation;2001-04
6 WANG Qian-jun (Office Management of Baotou Steel (Group) Corporation, Baotou 014010, China);Inner-control regulation for account receivable[J];Science & Technology of Baotou Steel(Group) Corporation;2003-03
7 LI Rui-fang (Coke Plant of Baotou Steel (Group) Corporation, Baotou 014010, China);Discussion on how to strengthen the internal control of computerized accounting[J];Science & Technology of Baotou Steel(Group) Corporation;2003-06
8 Ran Qingfeng (Beijing Vocational and Technical Institute of Industry, Beijing 100042,China);Role of Accounting Concepts in Accounting——in Terms of Accounting for Income Tax[J];Journal of Beijing Vocational & Technical Institute of Industry;2003-02
9 WANG Xiu-qing,ZHUO Guang-ying (Fuzhou Technical College of Foreign Studies,Fuzhou 350018,China);How to Curb the Phenomenon of False Profits of Listing Companies Under the New Accounting Standards[J];Journal of Beijing Institute of Economic Management;2010-02
10 Li Fang (Henan University of Science and Technology);The Problems of the Accounting of the Loss of the Assets in China and the Countermeasures[J];;2006-03
China Proceedings of conference Full-text Database 2 Hits
1 ;The analysis of accounting supervision mechanism of the stock market[A];[C];2005
2 ;所得税会计准则的国际趋同[A];[C];2006
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved