hemp seed oil uses Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. Thus, surplus value is the intrinsic essence of profit, and profit is the phenomenon form of surplus value. Surplus value into profit, the profit and then into average profit, etc., hierarchy, the more the more escalated from abstract to concrete, it is close to the reality of capitalist society and the consciousness of the capital relationship between the parties; As a result, capital relations are becoming more and more mysterious as they leave their own source or base and get further and further away. Bourgeois economists for capitalism exploitation system, trying to deny the existence of the surplus value, no conflict between capital and employment, the product of the profit as capital itself, as the result of both production and circulation process. The so-called trinity formula of profit (interest), labor wage and land rent is the most explicit and typical defense argument of bourgeois vulgar economy. Marx's theory of profit is the transformation form of surplus value, profoundly reveals the essence and source of the profit, and profit further transformation of various concrete form again and they reflect the complexity of the capitalist production relations and class performance, thus for the proletariat and working people struggle against the bourgeoisie, and fight for the liberation of revolution provides the theory of sharp weapons. Canning's 1929 book, economics in accounting, cites the economist's view that asset values are determined by the present value of the future cash flows of assets.