mason profit 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. Generally speaking, the interest rate varies according to the term of measurement, indicating that the method has annual interest rate, monthly interest rate and daily interest rate. Most western interest-rate determinism focuses on the analysis of supply and demand comparisons, arguing that interest rates are a price. The difference lies in what supply and demand determines interest rates. For example, Marshall's real interest rate theory emphasizes the real factors of non-monetary factors - productivity and the role of economy in determining interest rate decisions. Productivity is expressed by marginal propensity to invest, and the marginal propensity to save is expressed. This week's sell-off coincided with his prediction.