“Our entry for this award is a thank you to them for their vision and willingness to do things differently. It’s also a thank you to BEIS for the courage and far-sightedness they have shown in working constructively with industry to fit their approach to the needs and circumstances of UK manufacturing.” With the development of productivity and social progress, the enterprise form has been continuously developed and improved. The evolution of an enterprise mainly goes through three stages Mooney and si prowse in its around the main accounting principles for enterprises ", not only emphasize to determine profits in a timely manner, and emphasizes the necessary through division operating earnings, the gains and the impact of price changes, to improve the comparability of financial statements and understandability. Attract capital and people 5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods.