how to buy and sell used cars for profit The savings rate in January has fallen to historic lows since last August's cut in bank interest rates. 3. The inseparability of shares, that is, shares are the most basic unit of the company's capital, and each share must not be divided; The concept of accounting income is called accounting income. According to the traditional view, the accounting income refers to the difference between the realized income and the corresponding expenses. It has the following characteristics: As hicks income concept did not specify what is called "equal wealth", and thus the income concept formed the basis of many debates concept, and the theory of accounting earnings, especially the capital preservation theory has a great influence. In accounting, people used to call "maintaining the same level of affluence" as capital preservation. Planning is so important for the success of the transaction that it is necessary to use a hypothetical example to further illustrate.