<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>130 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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          &lt;td align="center" width="15%"&gt;Useful Life&lt;/td&gt;
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          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="15%"&gt;(In years)&lt;/td&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;Buildings&lt;/td&gt;
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            20
            -
            40
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          &lt;td align="left"&gt;Machinery and motor vehicles&lt;/td&gt;
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            5
            -
            10
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          &lt;td align="left" bgcolor="#e6efff"&gt;Office equipment&lt;/td&gt;
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            5
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          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="15%"&gt;Useful Life&lt;/td&gt;
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          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: #000000 1px solid" width="15%"&gt;(In years)&lt;/td&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;Exclusive right&lt;/td&gt;
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            10
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          &lt;td align="left"&gt;Computer software&lt;/td&gt;
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            4
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          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: #000000 1px solid" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;June 30, 2013&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" valign="bottom" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="bottom" width="12%"&gt;December 31, 2012&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;Balance sheet items, except for equity accounts&lt;/td&gt;
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            US$1
            =RMB6.1787
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            US$1
            =RMB6.2855
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" style="border-bottom-style: solid; border-bottom-width: 1" width="27%"&gt;Three months ended June 30,&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" width="12%"&gt;2013&lt;/td&gt;
          &lt;td align="center" style="border-top-style: solid; border-top-width: 1" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" width="1%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;Items in the statements of income and cash flows&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
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            US$1
            =RMB6.2053
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            US$1
            =RMB6.3074
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="12%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="border-bottom-style: solid; border-bottom-width: 1" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4" style="border-bottom-style: solid; border-bottom-width: 1" width="27%"&gt;Six months ended June 30,&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" width="12%"&gt;2013&lt;/td&gt;
          &lt;td align="center" style="border-top-style: solid; border-top-width: 1" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" style="BORDER-BOTTOM: 1px solid #000000; ; border-top-style:solid; border-top-width:1" width="12%"&gt;2012&lt;/td&gt;
          &lt;td align="left" width="2%"&gt;&amp;#160;&lt;/td&gt;
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          &lt;td align="left" bgcolor="#e6efff"&gt;Items in the statements of income and cash flows&lt;/td&gt;
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            US$1
            =RMB6.2416
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          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="1%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="right" bgcolor="#e6efff" width="12%"&gt;
            US$1
            =RMB6.3074
          &lt;/td&gt;
          &lt;td align="left" bgcolor="#e6efff" width="2%"&gt;&amp;#160;&lt;/td&gt;
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