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《Journal of Beijing Vocational & Technical Institute of Industry》 2003-02
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Role of Accounting Concepts in Accounting——in Terms of Accounting for Income Tax

Ran Qingfeng (Beijing Vocational and Technical Institute of Industry, Beijing 100042,China)  
Accounting concepts play a-very important role theorectically and in practice. Only when exactly understanding accounting concepts, can we introduce and establish accounting principles and properly select accounting procedures and methods.
【CateGory Index】: F230
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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 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
6 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
7 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
8 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
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
【Co-references】
Chinese Journal Full-text Database 2 Hits
1 DU Guo-liang (Accounting Department of Hubei College of Finance and Economics, Wuhan 430077,China);On the Influence of Balance Sheet Obligation Method to Income Tax Accountancy Checking[J];Journal of Hubei College of Finance and Economics;2003-03
2 GUOXiaogong(AccountingDepartment,NortheastMicroelectronicResearchInstitute,Shenyang110032,China);New Development of Accounting Theory in Internet Era[J];Journal of Liaoning Institute of Technology On Social Science;2003-04
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