Of the companies surveyed, 37 percent said sales rose in December, while 17 percent said sales were down. The resulting balance is + 20% below the retailer's forecast of + 30%, and below + 26% in November. When bank of America merrill lynch survey of investors results also showed that as many as 8% of the respondents expected net amount, 2018 of the yield curve will become flat, it is up to the number of records since June last year. Hybrid car Economist lynde hull explained that the benefits of capital in different periods of time would be interest. According to linde hull, interest in a specific period and the difference between the expected consumption is savings (during the period of the growth of capital), and returns the sum of consumption and savings are given period of time. In 2010, China overtakes Japan to become the other world's economy. According to economists, China remains to be a developing country with fast pace of growth. Data released that Japan\'s gross domestic product is $1.286 trillion while it is worth $1.335 trillion for China. Another source signifies that Japan keeps growing at two or three percent in weighed against 10 % annually of China. 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.