Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. The difference between financial capital preservation and physical capital preservation In management, the plan has a double meaning, one is the work plan, is refers to according to the analysis of external environment and internal conditions, put forward in the future a certain period of time to achieve organizational goals and achieve the goal of the solution way. Secondly, plan form, it is to point to in words and index within the organization of the form of expression and organization of different departments and different members of a certain period of time in the future about the management of the direction, content and way to arrange events. Charlotte Nelson, of Moneyfacts, said: "only 56 providers of SVR went up, seven of which raised their interest rates by less than 0.25 percentage points, resulting in a more modest rise in average SVR. The first question to take into account in relation to salary negotiation is the place to get the conversation, which is crucial to remember here that employers DO use both salary expectations and current earnings to sift candidates out and in. Show your hand too early and also you might never have even the chance to reach the negotiation stage. The other thing to make note of is that until such time because you have been interviewed and had the chance to find out what exactly the career involves, you can not possibly know very well what it's worth. Never add a salary expectation or indicate your overall or past salaries inside your resume or on an application form, never discuss remuneration at the first interview and constantly hand it over to the employer to boost the topic in any respect. The time to dicuss funds are only after you have received employment offer. Before this point, your efforts must be on impressing the recruiter along with your skills, accomplishments and enthusiasm. When you know for many the company desires to hire you, your bargaining power will likely be at its strongest.