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(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 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. If a trader has set a profit target before entering trades, so once an obvious is likely to achieve this goal, he immediately issued a "limit order" one article, and out of the deal. There is also the possibility that traders have been letting profits rise until some sign of change in the direction of change in price. In this case, the exit plan may be defined as: "sell at the stop loss point or sell when the index hits the sell signal; Which case comes first and then act on the same way. Regardless of which profit plan is used, it is important for traders to realize that the ultimate goal of the transaction is to accept profits. Unless he decides to try his luck again, he should always keep in mind the clear line that he receives. Many successful traders understand that money is easy to make. The trader who put the money in the back of his mind will eventually experience the painful truth: "trees don't grow up in the sky." The accounting income follows the historical cost principle and the matching principle, which is conducive to the objective reflection of the business management responsibility of the enterprise management authorities. But, due to the historical cost principle inherent defects, especially according to the present value of revenue and expenses by historical cost line, makes the calculation of accounting earnings lack of inner logical unity, and the matching principle is difficult to carry out, so that the book value of assets can not reflect its real value, cost cannot be fully compensated. And the economic benefit is measured in the current value, which reflects the actual value of the asset, which is beneficial to the full compensation of the cost. The response to variability is a resilient instinct. Elastic instinct (also called the conditioned reflex) is an organism formed in the process of life change with conditions and reflection, under certain conditions unrelated stimulus be signals caused by reflections of the unconditioned stimulus. It is not innate, but the reflection of the organism under certain conditions under certain conditions. Conditioned reflex can make animal learning and memory and non-conditional reflex related, but completely different new reflection activity. The formation of conditioned reflex is the formation or connection of the cerebral cortex, which is based on non-conditioned reflex. With conditioned reflex, animals not only reflect things that have direct physiological meaning, but also those that have indirect physiological significance. Elastic instinct can make animals for the changed things to adjust their instinctive behavior, make it easy to adapt to changes in the environment, thus than rigid instinct has more flexibility and purpose, and the body through the conditioning can not before the arrival of the stimulus itself accordingly reaction, make the body more proactive and initiative. Anyway, elastic instinct is higher biological value of variability of external things more advanced way of ordering reaction, is on the rigid instinct, extension, and the synthesis, make rigid instinct has more purposeful and flexibility Ms Stephens continues: “The new extension has provided a fantastic and really flexible space that thanks to the new PURe® patio doors and windows, can be enjoyed whatever the weather. It’s great to be able to open up the living space and enjoy the close access we now have to the garden but even when the blustery weather that we are so familiar with here in the Yorkshire Dales takes hold, the glazing has provided us with a peaceful and cosy retreat. It’s the perfect space for both work and relaxation and I couldn’t be happier!”