bumper car motor Apple has released some incredible huge facts for their third quarter of 2011, with quarterly revenue reaching $28.7 billion, growing 82% year over year along with a net gain of $7.31 billion. Steve Jobs, Apple's CEO said: 'We're thrilled to deliver good quarter ever, with revenue up 82 percent and profits up 125 percent.' and the man added 'Right now, we're very focused and pumped up about bringing iOS 5 and iCloud to the users this fall.' If classical economists have interpreted the "market" as "laissez-faire", coase has answered the question of how to achieve "laissez-faire" or "price mechanism". 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. Economic profits in perfect competition and monopolistic competition market has a special purpose, a positive profit can attract more enterprises to enter the market, increasing competition and push the market equilibrium price low, exclude some enterprises lack of competitiveness in the market, to achieve long-term equilibrium; On the contrary, negative economic profit can eliminate some of the original enterprises in the market, because the supply is reduced, the market equilibrium price will be pushed up, and the long-term equilibrium will be achieved. The result of the two cases is that economic profits disappear from each manufacturer and the manufacturer's total income is at the lowest point of average cost.