Before that, what is the nature of the enterprise itself is an issue that has been ignored by traditional microeconomic theory. In the traditional microeconomic theory, is the manufacturer's production process as a "black box", namely enterprise is abstracted into a from input to output a "black box" of the pursuit of profit maximization. Emotional checking account is divided into two: The emotional deposits along with the withdrawals. Emotional deposits means comprehending the person, being kind and forgiving, and being true to your word. Emotional withdrawal conversely could be the complete opposite of everything I pointed out; being disrespectful, rude and hold grudges, without commitment in any way. "Conceptual framework" published by the financial accounting standards board 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: Market is the inevitable product of the division of labor and the development of commodity economy. At the same time, the market also promotes the social division of labor and the further development of commodity economy during its development and expansion. The market through information feedback directly affects the production of people, how much production, and the market time, product sales status, etc.; Middle link commodity economy development process, supply and sale, the parties to provide production, supply and sale parties exchange places and other exchange, exchange time, to realize the commodity producers, operators and consumers their own economic interests. A senior tax official with knowledge of the investigation said: