non profit management major In finance, investing means buying securities or other financial or paper assets. Valuation is a way to estimate the price of a potential investment. The types of investments include real estate, securities investment, gold, foreign currency, insurance or bonds or stamps. These investments may then provide future cash flows that may increase or decrease their value. The investment in the stock market is carried out by securities investors. UK faces longest fall in living standards since records began, says thinktank The accounting income follows the historical cost principle and the matching principle, which is conducive to the objective reflection of the business management responsibility of the enterprise management authorities. But, due to the historical cost principle inherent defects, especially according to the present value of revenue and expenses by historical cost line, makes the calculation of accounting earnings lack of inner logical unity, and the matching principle is difficult to carry out, so that the book value of assets can not reflect its real value, cost cannot be fully compensated. And the economic benefit is measured in the current value, which reflects the actual value of the asset, which is beneficial to the full compensation of the cost. The first wedge-shaped car was made in 1963, and the car was highly regarded as an expert in car shape design. In 1968, gm's Ozzie toronado improved and developed the wedge-shaped car, and in 1968, it was adopted by the Cadillac premium sedan, eldo. Wedges are widely used in racing cars. Because the car first considers the influence of fluid mechanics (aerodynamics) and other issues on the automobile, the body can be made entirely by wedge, while the ride comfort is considered as a secondary consideration. Like the Italian ferrari in the 1980s, it was a typical wedge shape. Wedge shape for currently considering the high-speed car, whether from the aspects of its modelling concise, move feeling, or from its embodiment of aerodynamics, are conform to the requirements of the modern people's subjective, with a strong contemporary breath, give a person with beautiful enjoyment and speed fast. Japan's Toyota motor co., the MR2, is an engine sports car (the tail is fitted with a flexible flow board) that can be called a car in a wedge car. 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. 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.