profit and loss statement format in excel At the same time, because of the surplus value for money is the commodity that only appeared well after the completion of the production process, it is further considered capitalists in order to produce goods all prepaid capital input by the capital employed are not included in the cost price (including those fixed capital). Not only that, the flow of goods from the production process into the process, in order to engage in sales activities to additional capital (including pure circulation costs), therefore, the residual value is considered to be not only all capital in advance in the field of production, but also be regarded as include all of the advance in the field of production and circulation of capital brought together. (1) spiritual gain -- spiritual satisfaction; Republicans impact of tax legislation through congress may be particularly dangerous, for millions of middle-class and low-income families not only didn't get any good, but with the passage of time gradually cancel the income tax cuts. In addition, the republican plan would repeal Obama's personal mandate. According to the nonpartisan budget office, this would result in 13 million people losing their health insurance, with premiums rising 10 percent over the next decade. Not surprisingly, a recent Quinnipiac poll found only 29 percent of americans support the republican plan. Value theory of the many contradictions and arguments, essentially derives from the different definitions of value, originated in the people for the different understanding of the concept of value, value, from the perspective of physics can put the theory of value based on the foundation of natural science, with a high degree of accuracy, objectivity and rationality, so that the value theory of widespread vagueness, subjectivity and ambiguity naturally are addressed. As social things all the movement and the change of value relation is in essence the motion and change, so the value theory is the foundation of social science theory, if the value theory is built on the basis of natural science, can greatly promote the fusion and unity of the social science and natural science, but also make the social science become subservient to the natural sciences. Moneyfacts says the average instant access savings rate is only 0.07 percentage points higher.