But the DRAM and NAND semiconductor industries have gone from boom to bust in the face of rising prices and the abundance of falling prices. Will it be any different this time? Or is the need for mobile device memory and disk replacement sufficient to continue to delay the abundance until the foreseeable future? Enterprise due to withdraw, and transfer or liquidation disposal of equity investment and equity investment losses, can be in pre-tax deduction, but the deduction of each tax year equity investment losses, shall not exceed the implementation of equity investment income and transfer income, more than part can be to a tax year after deduction carry forward indefinitely. Thus, surplus value is the intrinsic essence of profit, and profit is the phenomenon form of surplus value. Surplus value into profit, the profit and then into average profit, etc., hierarchy, the more the more escalated from abstract to concrete, it is close to the reality of capitalist society and the consciousness of the capital relationship between the parties; As a result, capital relations are becoming more and more mysterious as they leave their own source or base and get further and further away. Bourgeois economists for capitalism exploitation system, trying to deny the existence of the surplus value, no conflict between capital and employment, the product of the profit as capital itself, as the result of both production and circulation process. The so-called trinity formula of profit (interest), labor wage and land rent is the most explicit and typical defense argument of bourgeois vulgar economy. Marx's theory of profit is the transformation form of surplus value, profoundly reveals the essence and source of the profit, and profit further transformation of various concrete form again and they reflect the complexity of the capitalist production relations and class performance, thus for the proletariat and working people struggle against the bourgeoisie, and fight for the liberation of revolution provides the theory of sharp weapons. Managing a business's operations, marketing and purchases activities and expense management are just some from the decisions that management needs to deal with. After they have designed a assist the company will then must decide what to do with those profits. Among the choices for using income is: operations, returning cash to shareholders, or keeping profit reserve for future use. In this article we discuss how you can calculate expanding the figure that's reported as retained earnings on balance sheets and presenting a review of why a company would want to keep a reserve.