what is meant by profitability Cylinder work volume refers to the volume of gas swept by the piston from the top to the bottom, also known as single cylinder displacement, depending on the cylinder diameter and the piston stroke. Engine displacement is the total volume of working volume of each cylinder, usually expressed in milliliter (CC). Engine displacement is one of the most important structural parameters. It is more representative of engine size than cylinder diameter and cylinder number, and many indicators of engine are closely related to displacement. (2) enterprise liquidation or transfer of wholly owned subsidiaries and holding more than 95% of the business, should according to the state administration of taxation on printing < enterprise reorganization restructuring on certain questions in the business income tax provisional regulation > notice (guoshuifa (1998) no. 97) of the relevant provisions. Where the investor shall share the accumulated undistributed profit and accumulated surplus of the investor, the income from the dividend of the investor shall be recognized. In order to avoid double taxation on after-tax profits, it will affect the restructuring activities of the enterprise and, when the equity transfer proceeds of the investment party are calculated, the income from the dividend will be deducted from the transfer income. Alpesh Paleja, chief economist at CBI, said: "although sales have grown in the past few months, the basic trading conditions for retailers remain difficult. We expect that the pressures on households to actually pay will continue for a while, so retailers still face challenges. " Julie Palmer, a retail expert at Begbies Traynor, said retailers faced a particularly disappointing deal in the weeks following the apparent success of "black Friday" at the end of November.