Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. Solution: as long as the gasoline in the tank is exhausted, the extra gasoline vapor in the tank can be fired into the cylinder by the negative pressure of the engine, and no gasoline vapor will overflow. Western economists further point out that the main factor that leads to the difference between trading costs in markets and businesses is the incompleteness of information. Because of the incompleteness of the information. Any party of a contract will be trying to collect, information and access to what they didn't have to monitor each other's behavior, and try to constraints, and afterwards to punish in advance of each other's default behavior and so on. All these practices produce transaction costs. As a result of these practices in the market and the enterprise can take different forms, so the corresponding transaction costs is not the same, in particular, under the condition of asymmetric information, in the process of market transactions, transaction cost, as a result of these practices are often very high. Therefore, through the organizational form of enterprises, some market transactions can be internalized to eliminate or reduce the high transaction costs generated by some market exchanges. When the economy overheats and inflation rises, interest rates are raised and credit tightened. When the overheated economy and inflation are under control, the interest rate is duly lowered. Interest rates are therefore one of the fundamental economic factors. Interest rates are an important financial variable in economics, and almost all financial phenomena and financial assets have more or less connection with interest rates. When looking for funding, you should think about your company's debt-to-equity ratio, which can be defined by dividing level of borrowed money by quantity of committed to the business. The lower the ratio is: more invested and less money borrowed, the simpler in your case is to get financing at more favorable terms. The accounting income maintains the financial capital preservation, namely, the monetary value that only requires the owner to invest is not eroded, the enterprise income exceeds the input value part is the accounting income. Accounting focuses on reporting financial results. The economic benefits insist on physical capital preservation, which can only be confirmed when the actual production capacity of the owner is saved. It is believed that only by maintaining the actual production capacity of the enterprise can the enterprise reproduce smoothly. Physical capital preservation is more meaningful than the income of financial capital preservation, but it is difficult to measure.