The CryptoKitties, priced in too much money, almost caused a network outage, becoming the cutest incentive to expand trade throughput and liquidity. Interest rate, in the form of expression, refers to the ratio of the amount of interest to the total amount of borrowed capital in a certain period of time. [1] the interest rate is the interest level per unit time of the unit currency, indicating the interest rate. Economists have been looking for a theory that can fully explain the structure and change of interest rates. Interest rates are usually controlled by the central bank of the country and administered by the federal reserve board in the United States. Today, interest rates are one of the important tools for macroeconomic regulation. The income or loss of equity investment in an enterprise refers to the balance of the income of the enterprise due to the withdrawal, transfer or liquidation of the equity investment. The income from the transfer of equity investment shall be incorporated into the taxable income of the enterprise and shall pay the enterprise income tax according to law. The difference between financial capital preservation and physical capital preservation