The Barnsley based REHAU fabricator has seen a surge in enquiries from installers and consumers in response to its ongoing advertising, PR and web campaign and these are being passed to its stockists and distributors nationwide. The accounting income follows the historical cost principle and the matching principle, which is conducive to the objective reflection of the business management responsibility of the enterprise management authorities. But, due to the historical cost principle inherent defects, especially according to the present value of revenue and expenses by historical cost line, makes the calculation of accounting earnings lack of inner logical unity, and the matching principle is difficult to carry out, so that the book value of assets can not reflect its real value, cost cannot be fully compensated. And the economic benefit is measured in the current value, which reflects the actual value of the asset, which is beneficial to the full compensation of the cost. Because economists understand earnings as actual material wealth increase, accounting experts think the output value of more than the difference between the input value is profits, there is a contradiction and two kinds of income concept. The specific performance is: