(2) passenger car: a rectangular carriage, which is mainly used for vehicles carrying personnel (more than 9 persons) and their carry-on items 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 first wedge-shaped car was made in 1963, and the car was highly regarded as an expert in car shape design. In 1968, gm's Ozzie toronado improved and developed the wedge-shaped car, and in 1968, it was adopted by the Cadillac premium sedan, eldo. Wedges are widely used in racing cars. Because the car first considers the influence of fluid mechanics (aerodynamics) and other issues on the automobile, the body can be made entirely by wedge, while the ride comfort is considered as a secondary consideration. Like the Italian ferrari in the 1980s, it was a typical wedge shape. Wedge shape for currently considering the high-speed car, whether from the aspects of its modelling concise, move feeling, or from its embodiment of aerodynamics, are conform to the requirements of the modern people's subjective, with a strong contemporary breath, give a person with beautiful enjoyment and speed fast. Japan's Toyota motor co., the MR2, is an engine sports car (the tail is fitted with a flexible flow board) that can be called a car in a wedge car. A car that has been modified to transport specialized goods. Canning's 1929 book, economics in accounting, cites the economist's view that asset values are determined by the present value of the future cash flows of assets.