Based on the above two kinds of comparison and analysis of the concept of earnings, reveals the inadequacy of accounting earnings, i.e., the accounting income does not take into account inflation, the production gains, goodwill to improve the impact of changes and their value, and can be found on only the pursuit of reliability, and can be measured, which affect the enterprise's profit ability and continuous operation ability. Accounting, since the 1950 s began to pay attention to absorb the income concept of some reasonable kernel of economics, the concept of modern accounting theory of income in the income concept of economics. (2) enterprise liquidation or transfer of wholly owned subsidiaries and holding more than 95% of the business, should according to the state administration of taxation on printing < enterprise reorganization restructuring on certain questions in the business income tax provisional regulation > notice (guoshuifa (1998) no. 97) of the relevant provisions. Where the investor shall share the accumulated undistributed profit and accumulated surplus of the investor, the income from the dividend of the investor shall be recognized. In order to avoid double taxation on after-tax profits, it will affect the restructuring activities of the enterprise and, when the equity transfer proceeds of the investment party are calculated, the income from the dividend will be deducted from the transfer income. We all know that individuals could use even more exercise. As a society, were entirely too sedentary, spending considerable time watching TV, online video video games and surfing the net - and far inadequate engaged in exercising. This kind of lifestyle leads to obesity and low stamina. We all are aware of this - but whatever you may well not know is 'abnormal' amounts of physical activity means reduced cognitive abilities as well! As you get older, the gap grows more plus much more apparent. Quality control indicators include: gasoline antiknock property (research octane number, motor octane number, antiknock index), sulfur content, vapor pressure, contents of olefins, aromatics, benzene content, corrosion, distillation range, etc. In January 2014, the national general motors (gm) IV standard was used. The state administration of quality supervision and inspection and the national standards commission issued the mandatory national standards for motor vehicles in phase V. The plan is to be implemented at the end of 2016. The sulfur content is the most critical environmental protection indicator in vehicle gasoline. In order to further reduce the emission of vehicle pollutants, the national V standard lowers the sulfur content limit from 50ppm in the fourth stage to 10ppm, which is 80% lower. Manganese has the potential risk to human health, and the vehicle emission control system will also have adverse effects. According to the principle of prevention, the limit value of the manganese content indicator is reduced from 8mg/L in the fourth stage to 2mg/L, which stipulates that no artificial addition is allowed. In order to further reduce the photochemical pollution caused by the evaporation of gasoline, and reduce the gas intake system of the automobile engine, the national five standard reduced the level of olefin from 28% to 24% in the fourth stage. Due to the decrease of octane number caused by the reduction of sulfur and manganese, the number of gasoline used in phase V was adjusted from 90, 93 and 97 to 89, 92 and 95 respectively. At the same time, considering the development trend of the automobile industry, the index requirements of motor gasoline are added in the standard appendices. We’ve been determined to create a more productive conversation and shared vision for improving competitiveness through decarbonisation and energy efficiency – and to get people on all sides to understand one another and be ready to play their part. I want to express my thanks to the British Glass staff who have made this happen.”