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But even at its lowest point, interest rates were just 0.18 percentage points higher, not a quarter-point rise in interest rates. Market is generally believed that tax reform important progress and good economic data pushed up investor optimism about the U.S. economy growth, coupled with a near record levels of long positions covering, some traders selling positions betting on further flattening of the yield curve, lead to long-term Treasury yields climbed sharply this week. The concept of accounting income is called accounting income. According to the traditional view, the accounting income refers to the difference between the realized income and the corresponding expenses. It has the following characteristics: