In the late 20th century, in the context of China's reform and opening up and modernization, and the influx of new concepts in the field of information technology, the meaning of "enterprise" changed. On the one hand, a large number of "enterprises" have emerged in the non-planned economy. On the other hand, in some new concepts, the meaning is not limited to commercial or for-profit organizations, which are currently mainly derived from the translation of the word "enterprise" in English. Therefore, the word "enterprise" appears in public media in two ways: These managerial accounting questions relate with effective cost assignment and optimal cash strategy tricks of a company enterprise-the appropriate mix of costs management strategies that maximizes the return on your investment and shareholders' wealth while minimizing the expense of operations, simultaneously. The conversion of commodity value into cost price + profit (k+p) includes the possibility of deviation from the residual value. Because profits for more than the balance of cost price, and the cost price is less than the goods value, it provides the individual capitalists in cost price above and below the value of the possibility of selling goods, so that to achieve the profit with the goods actually contains surplus value does not agree in number. The capitalist makes use of the difference between the value of the commodity and the cost price, as a driving force in the market competition. As the competition between different production department and the free flow of capital, make different special margin balance into average profit margins or average profit margins, so that the profits further into average profit, realize the amount of capital to achieve the same amount of profit. In the usual case, the average profit and the surplus value are inconsistent in quantity. The average profit is proportionately proportional to the total amount of capital in advance and not the amount of live labor that is governed by individual capital. This and make an objective truth, essentially profits is the product of capital, it is nothing to do with labor, in this way, capital on the relationship between the wage labor to make money and to be make, will be further. The withdrawal of shares shall include the two kinds of compensation for recovery and compensation. Free withdrawal refers to the return of shares that have been allocated for free. For example, shareholders voluntarily pay back their allocated shares voluntarily. "Buy" or "buy back" means a limited company shall buy back its shares from its shareholders at a certain price. The company's reduced corporate capital could affect the price of its shares in the market. Therefore, article 143 of the company law stipulates that the company shall not acquire shares in the company. However, the following situations are excluded: (1) reducing the company's registered capital; (2) merger with other companies holding shares of the company; (3) reward the employees of the company; (4) shareholders who have objected to the merger and separation of the company made by the shareholders' general meeting require the company to acquire its shares. Company for reduce the company's registered capital, and hold the company shares of other companies mergers and shares will be awarded to the company worker of acquisition, the company's share capital shall be subject to the resolution of the shareholders' general meeting. After acquiring the shares of the company, the company shall cancel the registered capital of the company within 10 days from the date of the acquisition; Belong to a merger with hold shares in other companies the company and the shareholders for the company merger, division of resolutions of the shareholders' general meeting to dissent, requiring companies to buy the shares, shall transfer or cancellation within 6 months. The company shall not exceed 5% of the total amount of the shares issued by the company for the company's purchase of the shares of the company by awarding the shares to its employees; As regards the financing source of the acquisition, the expenses shall be paid from the after-tax profits of the company; The shares acquired by the company shall be transferred to the staff within one year. The API said gasoline stocks rose by 200.10 million barrels last week, an increase of 2231, 000 barrels. Refining inventories fell by 2.58 million barrels last week, or 13.27 million barrels.