wall mounted oil lamps (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 At the time of. The shape of the car was similar to that of the "sedan" in ancient China, and was as glorious as the car. The car was then called a car. First car, its body modelling is basically used for the carriage, in the form of so called "horseless carriage" English name Sedan is refers to the European noble a luxury passenger carriage, decoration not only pay attention to, and it is enclosed, wind, rain and dust, and to improve the degree of safety. When it was introduced to the United States in the 18th century, it was only possible for rich people in a few big cities such as New York and Philadelphia to enjoy it. When ford introduced the model T model in 1908, the body was changed from open to closed, and its comfort and safety improved greatly. Ford referred to his "Closedcar" as Sedan. The famous ford model T is the best car in the world. Macroeconomics' need for government intervention ' Mooney and si prowse in its around the main accounting principles for enterprises ", not only emphasize to determine profits in a timely manner, and emphasizes the necessary through division operating earnings, the gains and the impact of price changes, to improve the comparability of financial statements and understandability.