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《Journal of Beijing Institute of Clothing》 2003-01
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Discussion on the Income Tax Audit Practice About Advertisement Expense

LI Dan (Department of Business Administration, Beijing Institute of Clothing Technology,Beijing 100029, China)  
The audit assignment rate paying gist,rate paying adjustment rules and the meaning items about advertisement expense income tax auditing were clarified. In view of the problem of income tax timelessness discrepancy resulted from the adjustment for advertisement expense, the detailed proposal for treatment was made: for the paying off enterprises, accountants should keep the discrepancy on the "deferred tax" account, for the deficit enterprises accounts should keep the discrepancy on the remark book while explaining the discrepancy on the working papers.
【CateGory Index】: F239.6
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【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 Gao Jinping (Col. of Econ. & Manag., North China Univ. of Tech. ,100041 Beijing, China);Influence of Putting Aside "Eight Reserve Items" on Performance of Listed Companies[J];Journal of North China University of Technology;2003-02
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 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
10 PAN Heng-chang, JU Hong-zhi(School of Business, Beijing Institute of Machinery, Beijing 100085, China);Discussion on recognition of income for real estate enterprises[J];Journal of Beijing Institute of Machinery;2004-04
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