basic profit and loss statement template 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. He said in the earnings call, the result of "shows the Micron company continued strong executive ability, market environment reflects the strategic importance of memory and flash memory storage, as well as the fundamentals of supply and demand state of health." Tax on the transfer of stamp duty equity. Equity transfer are two situations: one is in Shanghai and shenzhen stock exchange trading or managed enterprise equity transfer, the transfer shall be in accordance with the securities (stocks) stamp duty tax rate of 3 ‰ securities (stocks) stamp duty. The second is the transfer of equity in an enterprise which is not traded on the Shanghai or shenzhen stock exchange or in custody. The transfer shall be held on September 18, 1991 "The tax authorities are investigating allegations of tax evasion after reviewing records of individuals and entities. The authorities are sending a notice to them that they will have to pay a capital gains tax on bitcoin investments and transactions."