Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. The plan should also be linked to capital management in addition to the analysis of market objectives These managerial accounting questions correspond with effective cost assignment and optimal cash strategy tips for a small business enterprise-the appropriate combination of costs management strategies that maximizes the return and shareholders' wealth while minimizing the cost of operations, simultaneously. There are many types of plans that can be classified according to different criteria. The main classification criteria are: importance of plan, time limit, clarity and abstraction. However, according to these classification criteria, the type of plan obtained is not independent of each other, but is closely related. For example, short - term and long-term plans, strategic plans and job plans, etc. The report also supports the government's plan to cut its annual budget deficit this year. However, smaller, yet unestablished, Banks are still keen to attract new businesses, such as the recent announcement of Atom Bank, a multi-million dollar mobile provider for investors. 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.