gross margin and gross profit Value is the core concept that defines the existence of human beings. It is the essence of human existence and development. All human emancipation behavior, namely the essential rule (humanity) for the creation of the self and to create and eventually reached for the essence of the law in order to maintain and development of a simple statement is all human practice is for maintaining and developing the essence of self, all value form from the category, cannot be separated from this category. Values in many areas have specific forms, such as social value, personal value, economic value, legal value, etc. The existence of these values is the essential nature of the category of human beings in different fields. At the same time, because there are some conceptualized maintenance and development of human thought there is no actual physical force, such value is defined separately as nominal value. The accounting income maintains the financial capital preservation, namely, the monetary value that only requires the owner to invest is not eroded, the enterprise income exceeds the input value part is the accounting income. Accounting focuses on reporting financial results. The economic benefits insist on physical capital preservation, which can only be confirmed when the actual production capacity of the owner is saved. It is believed that only by maintaining the actual production capacity of the enterprise can the enterprise reproduce smoothly. Physical capital preservation is more meaningful than the income of financial capital preservation, but it is difficult to measure. No 2 different people can be be extremely alike. One person will require to outgoing activities while the other would like those things that one can pursue in your own home. Even when looking at friends, we got to know that all the buddies that we have will also be different. Friends themselves have different tastes and very different likes.