united healthcare profits (3) according to the state administration of taxation on implementing the < enterprise accounting system > need clear notice on the problem of income tax (no. 45 (2003) of the state administration of taxation), specified in article 3 of the enterprises have been extracted impairment, price or the assets of the provision for bad debts, if the ready to declare the modulated taxable income, transfer related to the disposal of related assets and written off, should be allowed to make the opposite pay taxes is adjusted. Therefore, the enterprise liquidation or transfer unit (or a subsidiary of independent accounting) all of the equity, be liquidated or transfer of enterprise should according to the past has sterilized and increase taxable income of the provision for bad debts such as the amount of asset impairment provision, the corresponding scale down taxable income, increase the undistributed profit, assignor (or investor) share the right Accounting earnings include only realized gains, and exclude unrealized gains and losses, the economic benefits will be enterprise's operating earnings and are favorable to the same treatment, regardless of whether they have been implemented. Thus, in general, accounting gains are less than economic gains, and the difference is mainly in the interest. 5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods. According to the carrying capacity, there are minivans (under 1.8 tons), light trucks (1.8-6 tons), medium goods vehicles (6-14 tons) and heavy trucks (over 14 tons). Some would say that the central bank's way of ensuring independence is to abandon macroprudential policies and micro-prudential policies and to take unconventional interventions in the securities market. But the crisis is an important lesson, macroeconomic and financial policies are closely connected, when the two tasks in the same institution, management by different commission, their coordination is the most effective. And because interest rates are low and uncertain, a crisis is coming, and unconventional policies will come back. Microsoft's Surface Pro, Surface Laptop, Surface Book and Surface Studio are the main products of Microsoft's Surface series, but there is a clear difference in the share of the devices. The Surface Pro products account for the highest share (79.9%), the Surface Book (7.5%), Surface Laptop (2.0%), and Surface Studio (0.2%).