It is also worth noting that in 1985, the financial accounting standards board released the concept of income from the concept framework (SFAC)NO. 6. In 1989, the international accounting standards board's framework for preparing and providing financial statements made clear that benefits also included unrealized gains. In 1997, FASB's FASB N0.130 required a full return; In 1998, IASC's IAS NO.1 required the preparation of an equity change table, a comprehensive income statement, including the benefit of reflecting corporate assets. It is thought that this evil spirits sent by Kansa did not reach your goals in their attempts in killing little Krishna. Krishna, in his childhood defeated the snake which attemptedto eliminating the people and cows of Vrindavan through poisoning Yamuna. Krishna sprang from the branch of Kadamba tree on Kaaliya's head and performed dance and defeated him. The accounting income maintains the financial capital preservation, namely, the monetary value that only requires the owner to invest is not eroded, the enterprise income exceeds the input value part is the accounting income. Accounting focuses on reporting financial results. The economic benefits insist on physical capital preservation, which can only be confirmed when the actual production capacity of the owner is saved. It is believed that only by maintaining the actual production capacity of the enterprise can the enterprise reproduce smoothly. Physical capital preservation is more meaningful than the income of financial capital preservation, but it is difficult to measure. Understand different connotation of interest rates, will help us for the financial concepts of interest rates has a more deepen understanding, especially the formation, change and derivatives need to be determined by the market, this is a very key factor.