mlp profits It is also worth noting that in 1985, the financial accounting standards board released the concept of income from the concept framework (SFAC)NO. 6. In 1989, the international accounting standards board's framework for preparing and providing financial statements made clear that benefits also included unrealized gains. In 1997, FASB's FASB N0.130 required a full return; In 1998, IASC's IAS NO.1 required the preparation of an equity change table, a comprehensive income statement, including the benefit of reflecting corporate assets. At the same time, because of the surplus value for money is the commodity that only appeared well after the completion of the production process, it is further considered capitalists in order to produce goods all prepaid capital input by the capital employed are not included in the cost price (including those fixed capital). Not only that, the flow of goods from the production process into the process, in order to engage in sales activities to additional capital (including pure circulation costs), therefore, the residual value is considered to be not only all capital in advance in the field of production, but also be regarded as include all of the advance in the field of production and circulation of capital brought together. 3. First sex. Plan is the premise of other management work, plan before and after action. Competition refers to the economic subject in order to maintain and expand their own interests and take all sorts of behavior, the behavior of self-protection and expansion efforts in product quality, price and service advantages, varieties, etc. In the face of market failure, coase has given the opposite answer: external-utility problems can be solved by explicitly using the market, without government intervention. And zhang wuchang is more absolute, he said that there is no so-called external utility, there is only unclear property rights. Anyway, coase brought revolutionary innovation to market concepts. He made it clear that the key to the market was not the "price mechanism" of impersonal machinery, but the power of participants in economic activity.