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. The current two-year and three-year accounts are 2.05 PCS and 2.25 PCS, and the market's leading accounts for the early years of the year are 1.6 PCS and 1.67 PCS. Like most of the developed countries, France's car market also belongs to the mature market, tend to be saturated, most new car sales are no longer a first-time buyers of consumer is bought, is more of a used car. Subject to regional economy, the cost of living, and the influence of cultural background, etc, the French are more keen to sta domestic car, in French, so we will find that their vehicle seems to is not match with the national economic development level, and it is precisely the characteristics of these European developed countries have in common, they did not imagine the high to the requirement of cars, more practical. Psa Peugeot Citroen sold 51,188 cars in France in 2014, down 2.2% from a year earlier, according to data from the auto industry. Sales at Renault also fell 0.4 per cent year on year to 37,898 units. In addition, Volkswagen, ford, Toyota and most other car companies suffered declines in France in 2014, and France's current car market is not expected to sell well. It is true that, for the Chinese market, they have done a lot of work. Miolo, which has opened several stores in China, has also launched an online store in China "with local conditions". And tiloni also said that online sales platforms will be a focus of their future development. , "he said," we in the online sales performance is very good, in addition to our distributors have their own web site allows consumers to buy m oro products, we are in a well-known Chinese imported wine direct purchase platforms m oro product was put on. We know that online sales are very important in China. Chinese people love online shopping, so we have done a lot of work on this." It's not just the feeling of a modern-day gold rush, it's more likely. 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. Although interest rates are expected to rise further next year, savers should not expect higher interest rates from Banks, experts have suggested.