non profit hedge fund 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. The term bank foreclosure is a which might seem mysterious to many people individuals, in particular when they've never experienced one and/or are unfamiliar with real estate property terms. Bank foreclosures occur whenever a current homeowner can't pay their mortgage, is deemed to be default as well as the bank repossesses the home. There are certain things which all individuals ought to know about bank foreclosures in order to become more familiar with the term and prevent this from happening for them. With the development of productivity and social progress, the enterprise form has been continuously developed and improved. The evolution of an enterprise mainly goes through three stages The new Surface Pro(2017) accounts for 9.2%, roughly the total of the Surface Book(7.5%) and the Surface Laptop (2.0%). 2. The factory system period In the late 19th and early 20th century, with the transition from free capitalism to monopoly capitalism, the factory itself had undergone complex and profound changes. Constantly adopt new technology to make the production rapid development; The scale of production keeps expanding, competition intensifies, and a large-scale monopoly enterprise is produced. The separation of rights and ownership and the formation of a professional management stratum; The scientific management system has been established, and a series of scientific management theories have been formed to make the enterprises mature and become modern enterprises.