net profits vs gross profits From the total formula of capital, G- w-g, the surplus value is created in the process of direct production, which is also realized in the process of circulation. So, it seems to capitalist surplus value is the proliferation of all capital in advance, because (1) as for the cost of capital, in order to produce goods, he not only to advance capital to buy the Labour force, but also bought consumed in the process of production of a variety of means of production, these fees by capital purchase price as a factor of production to join the formation of the cost price; (2) in terms of the capital, capital purchased in advance of production and labor under the direction and supervision of the capitalists, in the process of production, play the function of the production of surplus value, not only the cost of capital is involved in the formation of the surplus value, and all the upfront capital as the material factors of production (including those not yet take fixed capital), in the whole process of production, to participate in the formation process of the surplus value, therefore, all the capital should be paid in advance. The residual value is not only the increase of the capital, but also the total capital increase. These are all distorted surface phenomena. In fact, the value of proliferation is just hired laborers in the process of production created the new value of the cost of living, the balance after deduct the labor price (wages), as the proliferation of alterable capital or hire workers free of charge for the rest of the product of Labour, is surplus value. The surplus value, as a product of the concept of total prepaid capital, is the transformation form of profit. “With the government-commissioned Taylor Review noting this abuse, we’re hopeful that 2018 will be the year of action on fair pay for agency workers.” 2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users. 3. The role of securities investment The focus of 2017 also includes making blockchain workplaces more attractive. There is no risk of this arbitrage. Range and once the two currencies yield, the yield of arbitrage mechanism will make two currencies are equal, that is, different interest rates in the currency of the country there is inherently a trend towards an equalization and trend, it is the interest rate index key aspects of the impact of foreign exchange to, also is our interpretation and grasp the key interest rate index. At present, there are 89, 92, 95 and other labels on the market, which represent the octane value of gasoline, which means the anti-detonation of gasoline, which has nothing to do with the cleaning of gasoline. The so-called "high label gasoline is cleaner" is misleading. It is more scientific, more economical, and can give full play to the engine's efficiency according to the engine compression ratio or the requirement of the automobile instruction manual.