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. Savers can earn more than 40 points from the one-year top bond, compared with the beginning of the year. In January Atom Bank, a mobile phone provider, paid 1.95 PCS for 1.4 PCS. The euro zone's landmark buildings are seen at the headquarters of the European central bank (ECB) in Frankfurt