A senior tax official with knowledge of the investigation said: Point six: look at the use of borrowing. The borrower's borrowing use must be clearly understood, applicable to the business turnover, the decoration shop and so on. So investors should pay close attention to the borrowers' borrowing and repayment methods. The concept of accounting income is called accounting income. According to the traditional view, the accounting income refers to the difference between the realized income and the corresponding expenses. It has the following characteristics: