The marriage certificates of the children always mention the death or not of their parents. In the most recent civil status records, the date and place of death are even mentioned. Similarly, the death certificates of the children make it possible to know whether their parents were deceased or not, but without more precision. The Chinese and western restaurant is a new type of hotel which is led by the Chinese capital investment. This type of hotel in architecture, shop equipment, services and the mode of operation has been accepted by the influence of western restaurant, but also in the aspect of management system model imitated western-style restaurant, hotel, transportation and other industries associated with the bank. In the 1930s, the development of Chinese and western hotels reached its peak, and such restaurants could be seen in all the major cities of the time. Western-style restaurant will enter China's hotel industry in Europe and America in the management ideas and methods and the integration of China hotel management environment of actual, become a compelling part of the hotel industry in modern China, for China's hotel industry into a period of modern hotel has laid a good foundation. From the total formula of capital, G- w-g, the surplus value is created in the process of direct production, which is also realized in the process of circulation. So, it seems to capitalist surplus value is the proliferation of all capital in advance, because (1) as for the cost of capital, in order to produce goods, he not only to advance capital to buy the Labour force, but also bought consumed in the process of production of a variety of means of production, these fees by capital purchase price as a factor of production to join the formation of the cost price; (2) in terms of the capital, capital purchased in advance of production and labor under the direction and supervision of the capitalists, in the process of production, play the function of the production of surplus value, not only the cost of capital is involved in the formation of the surplus value, and all the upfront capital as the material factors of production (including those not yet take fixed capital), in the whole process of production, to participate in the formation process of the surplus value, therefore, all the capital should be paid in advance. The residual value is not only the increase of the capital, but also the total capital increase. These are all distorted surface phenomena. In fact, the value of proliferation is just hired laborers in the process of production created the new value of the cost of living, the balance after deduct the labor price (wages), as the proliferation of alterable capital or hire workers free of charge for the rest of the product of Labour, is surplus value. The surplus value, as a product of the concept of total prepaid capital, is the transformation form of profit. The theory of modern political economy in China holds that the profit under the socialist system is the form of the value of the surplus products created by the workers for the society. The value composition of the product is c+v+m,c+v is converted into production cost, and the m is part of the surplus product created by the laborer for the society, which translates into profit for the enterprise. The specific form of socialist profit is: to realize profit, that is, the balance of the sales revenue of the enterprise minus the expenses of various expenses; To pay the profits in accordance with the provisions to the national financial department; After tax profit, that is, the profit of the enterprise shall be returned to the enterprise in accordance with the state provisions.