(3) according to the state administration of taxation on implementing the < enterprise accounting system > need clear notice on the problem of income tax (no. 45 (2003) of the state administration of taxation), specified in article 3 of the enterprises have been extracted impairment, price or the assets of the provision for bad debts, if the ready to declare the modulated taxable income, transfer related to the disposal of related assets and written off, should be allowed to make the opposite pay taxes is adjusted. Therefore, the enterprise liquidation or transfer unit (or a subsidiary of independent accounting) all of the equity, be liquidated or transfer of enterprise should according to the past has sterilized and increase taxable income of the provision for bad debts such as the amount of asset impairment provision, the corresponding scale down taxable income, increase the undistributed profit, assignor (or investor) share the right Think the dissipative structure theory, the negative entropy is to maintain and develop dissipative structure in the process of ordering "power", only the negative entropy flow to the system input, to offset the internal entropy, generated by the block system to the direction of a disorderly change, in order to maintain and develop ordering movement of the system. Obviously, this view only looks at the ordering process of dissipative structure from the perspective of pure "energy exchange". However, the nature of the material in addition to the energy the most basic characteristics, but also has many other features, such as physical properties, chemical properties and biological characteristic, social characteristic, the information characteristics, the material properties of the energy as long as the organization and cooperate well, can be used to promote the human survival and development, to maintain and develop human ordering, played the same energy orderization and objectively, and can according to the main body of the objective need of ordering energy converted into a number of standards, the dissipative structure of the ordering process is not only determined by the energy exchange, must also be by "material exchange" and "information exchange". It can be seen that some non-energy forms of the generalized preordering energy can be attached to the ordering energy and indirectly affect the preordering degree of the dissipative structure. Cave although not directly provide food for animals, for example, energy, but it can be for animals from the cold in winter, make animals reduce body heat loss, and reduce the disease incidence and mortality of animals, the objective effect and reduce the loss of food energy, improve the body of food energy use efficiency. Obviously, these not energy in the form of "ordering energy" from the objective effect does play a orderization and energy is exactly the same effect, also can promote the development of the dissipative structure ordering, plays an alternative on features, compensation, strengthen, catalytic, extension, ordering the role of energy, is a kind of indirect power energy. On the basis of "dissipative structure theory", the concept of unified axiology is put forward. Refrigerant season price performance is good, overall profit is good This may have a negative effect on the sales of Xpoint products. As hicks income concept did not specify what is called "equal wealth", and thus the income concept formed the basis of many debates concept, and the theory of accounting earnings, especially the capital preservation theory has a great influence. In accounting, people used to call "maintaining the same level of affluence" as capital preservation. V6 engine