non for profit organization (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 Passenger car: in its design and technical features, it is mainly used to carry passengers and their carry-on luggage and (or) temporary items, including the driver's seat, not more than 9 seats. It can also draw a trailer. Classified into ordinary passenger cars, live senior passenger cars, passenger cars, small passenger car, convertible, warehouse back passenger car, station wagon, multipurpose passenger vehicles, short head special passenger cars, cross-country passenger cars and passenger cars, etc. 11 class. Meet with difficulties, clothing retailers in October and November for coat and knitwear sales was blocked by the untimely warm weather, while the housing market slowdown means DIY furniture chain and tough times. These managerial accounting questions correspond with effective cost assignment and optimal cash strategy tips for a small business enterprise-the appropriate combination of costs management strategies that maximizes the return and shareholders' wealth while minimizing the cost of operations, simultaneously. Thus, surplus value is the intrinsic essence of profit, and profit is the phenomenon form of surplus value. Surplus value into profit, the profit and then into average profit, etc., hierarchy, the more the more escalated from abstract to concrete, it is close to the reality of capitalist society and the consciousness of the capital relationship between the parties; As a result, capital relations are becoming more and more mysterious as they leave their own source or base and get further and further away. Bourgeois economists for capitalism exploitation system, trying to deny the existence of the surplus value, no conflict between capital and employment, the product of the profit as capital itself, as the result of both production and circulation process. The so-called trinity formula of profit (interest), labor wage and land rent is the most explicit and typical defense argument of bourgeois vulgar economy. Marx's theory of profit is the transformation form of surplus value, profoundly reveals the essence and source of the profit, and profit further transformation of various concrete form again and they reflect the complexity of the capitalist production relations and class performance, thus for the proletariat and working people struggle against the bourgeoisie, and fight for the liberation of revolution provides the theory of sharp weapons.