The category of surplus value clearly reflects the antagonism between capital and labor, because it is the multiplication of variable capital and is possessed by the capitalist without compensation; And the category of profit, it seems, means that capital itself can create a new value. This reversal is the inevitable product of capitalist mode of production. First, because the constant capital + variable capital (c+v) consumed by the capitalist production is converted into cost price, thus concealing the essential difference between the invariant capital (c) and the variable capital (v); Second, because Labour costs into wages, show the labor remuneration, so surplus value into profit, has nothing to do with laborer labor, virtually the only product of the total capital; Finally, the surplus value into profit, on the premise of rate of surplus value into profit margins, namely by means of profit margins, only costs more than the forehead has translate into profits, further into the upfront costs in a certain cycle period more than the balance of its own price. In real life, industry companies is usually based on the established level of profitability, and then obtained the expected LiRunLiang on profit margins by prepaid cost, but it is not a subjective illusion, but objectively completely possible. The scientific argument and practice shows that this profit is actually the increment of variable cost. In short, profit is an intrinsic or an entity, while the rest is an external phenomenon or form. Historically, the concept of income has first appeared in economics. Adam Smith, in the wealth of nations, defined income as "the amount of consumption that is not eroded by capital", and saw it as an increase in wealth. Later, most economists inherited and developed this view. 1890, ai (Alfred Marshall Maarshell) in its "the principles of economics," the Adam Smith's "wealth increase" enterprise, introduced the concept of earnings, is proposed to distinguish the entity capital and value-added benefits of economic benefits. A broad market is a group of vendors and individuals who are associated with other vendors and individuals to buy and sell certain goods. The size of the market, the size of the market, is the number of buyers. As hicks income concept did not specify what is called "equal wealth", and thus the income concept formed the basis of many debates concept, and the theory of accounting earnings, especially the capital preservation theory has a great influence. In accounting, people used to call "maintaining the same level of affluence" as capital preservation. 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. Yu 'ebao used to have peaks and valleys