The accounting income follows the historical cost principle and the matching principle, which is conducive to the objective reflection of the business management responsibility of the enterprise management authorities. But, due to the historical cost principle inherent defects, especially according to the present value of revenue and expenses by historical cost line, makes the calculation of accounting earnings lack of inner logical unity, and the matching principle is difficult to carry out, so that the book value of assets can not reflect its real value, cost cannot be fully compensated. And the economic benefit is measured in the current value, which reflects the actual value of the asset, which is beneficial to the full compensation of the cost. 2. Leakage of gasoline pipe interface 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. 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. Commercial vehicles are divided into three categories: passenger cars, vans and semi-trailer tractors. The passenger bus subdivided into small passenger car, city bus, coach, tourist bus, hinged passenger bus, coach, off-road bus, private bus. Goods vehicles are subdivided into general goods vehicles, multi-purpose lorries, full trailer tractors, off-road trucks, special operations vehicles and special goods vehicles.