Bed Prism Glasses or Lazy Glasses, since they are called, are an aid to relaxation. They are used mainly for relaxing in bed reading a novel or watching tv or sometimes by patients during recuperation from illness or injury, where long-term bed rest is necessary. Certainly not for anything that could be termed as a Sports Activity, in addition to watching the football on TV, in bed, perhaps! All things in the world are constantly moving. In all attributes of matter, motion is the most basic attribute, and other attributes are specific manifestations of motion attributes. For example, spatial attribute is the broad embodiment of physical activity. Time attribute is the persistence of material movement. Material movement form is varied, for each specific material movement form the corresponding form of energy, such as: and macro mechanical movement of the object corresponding to the form of energy is kinetic energy; The energy form corresponding to the molecular motion is heat energy; The energy form corresponding to the atomic motion is chemical energy; The energy form corresponding to the directional motion of charged particles is electric energy; The energy form corresponding to the photon motion is light energy; And so on. The motion characteristics of two objects can be described and compared by some physical quantity or chemical quantity. For example, two objects that make mechanical motions can be described and compared by physical quantities such as speed, acceleration and momentum. The current can be described and compared with current strength, voltage, power and so on. , but when the movement form phase at the same time, not two material movement characteristics only can describe and compare each other quantities is energy, the energy feature is moving all the common characteristics of material, energy scale is measure all movement in the form of a general. Thus, a new philosophical definition of energy can be made. Based on the above two kinds of comparison and analysis of the concept of earnings, reveals the inadequacy of accounting earnings, i.e., the accounting income does not take into account inflation, the production gains, goodwill to improve the impact of changes and their value, and can be found on only the pursuit of reliability, and can be measured, which affect the enterprise's profit ability and continuous operation ability. Accounting, since the 1950 s began to pay attention to absorb the income concept of some reasonable kernel of economics, the concept of modern accounting theory of income in the income concept of economics. In the face of market failure, coase has given the opposite answer: external-utility problems can be solved by explicitly using the market, without government intervention. And zhang wuchang is more absolute, he said that there is no so-called external utility, there is only unclear property rights. Anyway, coase brought revolutionary innovation to market concepts. He made it clear that the key to the market was not the "price mechanism" of impersonal machinery, but the power of participants in economic activity.