Inherent flaws in accounting earnings Donald trump won the presidency of the United States with the support of working-class and socially conservative white voters on the populist economic nationalist platform. Trump refused the republican traditional pro-business, close trade agenda, just as left-wing Bernie Sanders (Bernie Sanders), called for by the disruptive technology and the policy of "globalism" to free trade and migration of americans. The deregistration of shares refers to the reduction of a part of the company's shares in accordance with the issuing procedure. The total write-off of the company's shares only occurs when the company is dissolved. In addition, through the buyback of shares and the merger of the company with the shares of the company, it can also achieve the purpose of the cancellation of shares According to the travelling expenses data, in mid-december in zhejiang market price of R22 / everything/R410a 1.53/2.57/36500 yuan/ton, respectively, from early September at the bottom of the periodic rebounded 20% / 38% / 46% respectively, the downstream demand off-season, but the price of raw material hydrofluoric acid, chloride methane due to higher environmental factors superposition enterprise starts ascending space limited (according to the travelling expenses, effective device industry starts. Seventy percent), refrigerant price off-season does not light. Moreover, the average price of r22/r22/r134a/R410a has increased by 68%/32%/103%, respectively, from 2016Q4. Compared with the raw material spread, we have been able to calculate the company's overall profitability. In 1946, the famous British economist J.R. hicks, in value and capital, developed the concept of income into a general concept of economic gain. He argues that the real purpose of computing revenues is to make people aware of the amount of money they can spend without making them poorer. Accordingly, he gave a generally accepted definition of "the maximum amount of consumption that a person can spend at the end of the term, at the same level of prosperity". Hicks's definition, though primarily for personal gain, applies to businesses as well. In the case of the enterprise, according to this definition, the enterprise income can be understood as the maximum amount that can be allocated in the enterprise cost accounting period under the same amount of capital at the end of the term and the beginning of the period. First of all, it costs transaction cost for the manufacturer to purchase intermediate products in the market. It includes the cost of seeking suitable suppliers, signing contracts and supervising contract execution. If the manufacturer can produce some intermediate products within the enterprise itself, it can eliminate or reduce some transaction costs, and can better guarantee the quality of the products. Second, if the manufacturers need is a special type of specialized equipment, the supplier does not generally willing to specialize in only a buyer of the product of the investment and production, because this kind of proprietary investment risk is bigger. Therefore, vendors that need this specialized device need to solve the problem of specialized devices within the enterprise. In the end, the manufacturers hire employees with specialized skills, such as specialized product design, cost management, and quality control, and establish long-term contractual relationships with them. This can be more beneficial than buying the corresponding services from other vendors, thereby eliminating or reducing the corresponding transaction costs.