Because economists understand earnings as actual material wealth increase, accounting experts think the output value of more than the difference between the input value is profits, there is a contradiction and two kinds of income concept. The specific performance is: Mooney and si prowse in its around the main accounting principles for enterprises ", not only emphasize to determine profits in a timely manner, and emphasizes the necessary through division operating earnings, the gains and the impact of price changes, to improve the comparability of financial statements and understandability. “Our entry for this award is a thank you to them for their vision and willingness to do things differently. It’s also a thank you to BEIS for the courage and far-sightedness they have shown in working constructively with industry to fit their approach to the needs and circumstances of UK manufacturing.” From the total formula of capital, G- w-g, the surplus value is created in the process of direct production, which is also realized in the process of circulation. So, it seems to capitalist surplus value is the proliferation of all capital in advance, because (1) as for the cost of capital, in order to produce goods, he not only to advance capital to buy the Labour force, but also bought consumed in the process of production of a variety of means of production, these fees by capital purchase price as a factor of production to join the formation of the cost price; (2) in terms of the capital, capital purchased in advance of production and labor under the direction and supervision of the capitalists, in the process of production, play the function of the production of surplus value, not only the cost of capital is involved in the formation of the surplus value, and all the upfront capital as the material factors of production (including those not yet take fixed capital), in the whole process of production, to participate in the formation process of the surplus value, therefore, all the capital should be paid in advance. The residual value is not only the increase of the capital, but also the total capital increase. These are all distorted surface phenomena. In fact, the value of proliferation is just hired laborers in the process of production created the new value of the cost of living, the balance after deduct the labor price (wages), as the proliferation of alterable capital or hire workers free of charge for the rest of the product of Labour, is surplus value. The surplus value, as a product of the concept of total prepaid capital, is the transformation form of profit. The enterprise culture is the soul of the enterprise, which is the inexhaustible driving force for the development of the enterprise. It contains very rich content, and its core is the spirit and values of the enterprise. The values here are not the cultural phenomena in enterprise management, but the values held by employees in enterprises or enterprises in the production and operation of commodities. A CBI survey of 109 companies this month found that online sales of black Friday and cyber Monday were "unremarkable".