Pull messages are the types which might be initiated from the customer, by using a cell phone, for obtaining information or conducting a transaction in the bank account. Examples of pull messages for information feature an account balance enquiry, or requests for current information like foreign currency exchange rates and deposit interest levels, as published and updated through the bank. The accounting income follows the historical cost principle and the matching principle, which is conducive to the objective reflection of the business management responsibility of the enterprise management authorities. But, due to the historical cost principle inherent defects, especially according to the present value of revenue and expenses by historical cost line, makes the calculation of accounting earnings lack of inner logical unity, and the matching principle is difficult to carry out, so that the book value of assets can not reflect its real value, cost cannot be fully compensated. And the economic benefit is measured in the current value, which reflects the actual value of the asset, which is beneficial to the full compensation of the cost. 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 Dave Rosenberg, chief economist at Gluskin Sheff, said there was no real breakthrough in the bond market, and that current interest rate yields did not significantly break the mean and median levels since 2009. Generally speaking, the interest rate varies according to the term of measurement, indicating that the method has annual interest rate, monthly interest rate and daily interest rate. 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.