pro forma profit and loss template So what are these three factors? They are Cost-Per-Click's (CPC's); which is the sum of money Google pays in the market to a publisher after their ads are clicked by way of a visitor. Click-Through-Rates (CTR's); which is a percentage figure showing frequent AdSense ads are clicked divided by the quantity of unique visitors passing by having a particular site and also the third essential factor is traffic levels. 1. The accounting income is based on the actual economic business of the enterprise, and the sales revenue obtained from selling products or providing services is deducted from the cost of actual sales revenue. These economic businesses include both external and internal transactions. Business activities with the outside world transfer the assets or liabilities of an enterprise, since it is usually a direct monetary income, so its measurement is generally accurate. The use or transfer of assets within an enterprise, as a result of a non-direct monetary balance, is usually not accurate. According to traditional accounting views, changes in market prices or expected prices are not included in the transfer of internal assets. When a transaction occurs, the price of an old asset is usually transferred to the new asset, which is the measurement of the proceeds of the transaction. The transaction method automatically deduces the process of determining income during sales or trading, as well as the cost transfer practice in accounting. Announced on the UK economy in the international monetary fund annual health check results, published in the Treasury's speech, ms lagarde hit back at the recession after the referendum criticism at the upcoming future fund. Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement.