The form of shares is the share certificate. Different types of joint-stock enterprises, the specific form of their share certificates are different. Among them, only the limited company is used to express the company shares the form is the stock. Stock shall be recorded according to the amount of capital represented by the shares and shall be recorded by shareholders' share of capital contribution and shareholder rights for the public subscription and transfer of transactions. Holding a stock means owning a stake in a limited company, acquiring a shareholder's qualification, and exercising shareholder rights. 2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users. On the basis of introducing marginal concepts and mathematical argumentation, neoclassical has established a formal "perfect" mathematical model for the neoclassical "laissez-faire order" : general equilibrium. The price is the most important independent variable in this model, which can also be called price mechanism. The process of achieving general equilibrium is also a process of social resources guiding the flow of prices, so the price mechanism regulates the allocation of social resources. For a long time, the wine produced by this figure was mainly sold in the domestic market. But in recent years, the downturn in Brazil's domestic market has led to a shift in the direction of hong winemakers abroad. China, a big consumer of red wine, is a natural focus. Although Brazilian wines have a short time to enter China, the country's total exports to China reached nearly 200,000 bottles last year alone. China has become the second biggest export destination for Brazilian wines. Diego beto, he said, "we expect the amount of wine exports to China this year will be around 34% year-on-year growth, you can see in the Chinese market at least six wines from our brand. Miolo, for example, has opened seven stores in China. Our development in China is the fastest, and not only is the market open, but the consumption view of wine is rapidly emerging." The value contains human consciousness and the double development of life, including the unity of human and external nature. All the development of the self - world is of value. The core essence of value is the free man, and the man who creates himself is the free man. Man is the ultimate object of value, man is the value ontology, man's behavior is the source of value, and the development of man is the result of value. The development of human beings is the unity of human's inner contradictions and external contradictions. It is the overall development of human consciousness and human life and the whole development of human and nature. That is, the self-creation of man and the unity of external creation and creation of nature, and the creation of this freedom is also the value behavior, so the whole value is the realization of freedom