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. For these factors, numerous learning and teaching possibilities are formed and they are meant to learn mutually the preschool children and parent regarding EQ. This type of preschooler activities won't only support the preschooler, but sometimes result within a children developing long-term benefits. The specific activities may differ, but below are a few illustrations that might assist to encourage the next step of EQ both in the kids and parent: Edwards and bell's point of view 2. The factory system period The lack of enthusiasm and patience by apple's spoilt consumer groups to adapt to the development of terminology and unusable workflows has created new demand for products.