non profit income (2) actual income -- the increase of material wealth; Enterprise due to withdraw, and transfer or liquidation disposal of equity investment and equity investment losses, can be in pre-tax deduction, but the deduction of each tax year equity investment losses, shall not exceed the implementation of equity investment income and transfer income, more than part can be to a tax year after deduction carry forward indefinitely. The "fish-type duck tail" model partially overcomes the lift of the air when the car is traveling at high speed, but it does not fundamentally solve the problem of lift of the fish. After a lot of exploration and experimentation, the designer finally found a new type of model - wedge. This type of vehicle is to tilt the body forward downward, and the back of the body is as straight as a knife, which can effectively overcome lift. (3) monetary benefits -- increase the monetary value of assets. There are both measurable and unquantifiable benefits in these three different forms of income. Among them: mental income is too strong to measure, monetary gain is easy to measure because of the static concept of value change. Economists, therefore, focus only on actual earnings. These managerial accounting questions relate to effective cost assignment and optimal spending budget tips for a company enterprise-the appropriate mix of costs management strategies that maximizes the return on investment and shareholders' wealth while minimizing the price tag on operations, simultaneously.