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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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