In his theory, money supply is controlled by the central bank and is an exogenous variable with no interest rate elasticity. At this point, monetary demand depends on people's psychological "liquidity preference". Of course, for ordinary people, the yield is 3.9% or 4%, not much. But for yu 'e bao, which has 1.56 trillion yuan, the difference is significant. 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. According to the regulation, in the transfer of equity, the unit and the individual shall bear the equity of the enterprise. The land and property ownership of the enterprise shall not be transferred, and the deed tax shall not be levied. In the capital increase spread, to the land, the ownership of the home ownership or as a capital contribution to the enterprise, a deed tax."