coffee shop profits average (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 Passenger car: in its design and technical features, it is mainly used to carry passengers and their carry-on luggage and (or) temporary items, including the driver's seat, not more than 9 seats. It can also draw a trailer. Classified into ordinary passenger cars, live senior passenger cars, passenger cars, small passenger car, convertible, warehouse back passenger car, station wagon, multipurpose passenger vehicles, short head special passenger cars, cross-country passenger cars and passenger cars, etc. 11 class. Marx's interest rate determinism is based on the source and essence of interest. Marx reveals that interest is a portion of the surplus that the capitalist who lends capital is divided from the capitalist who borrows the capital, and the profit is the transformation form of the surplus value. In order to overcome the rear overreach of the ship's car, a strong air eddy effect was created when the car was traveling at high speed, and people developed fish shaped cars like the back of a fish. In 1952, general motors' buick sedan ushered in the era of fish cars. In terms of the shape of the car's back, a fish-type car is similar to a beetle. But as observed carefully, will find fish type car back and ground into the Angle is small, the tail is longer, around the body of the air flow is relatively easier, so vortex flow resistance is also relatively small. Wedge car Value is the core concept that defines the existence of human beings. It is the essence of human existence and development. All human emancipation behavior, namely the essential rule (humanity) for the creation of the self and to create and eventually reached for the essence of the law in order to maintain and development of a simple statement is all human practice is for maintaining and developing the essence of self, all value form from the category, cannot be separated from this category. Values in many areas have specific forms, such as social value, personal value, economic value, legal value, etc. The existence of these values is the essential nature of the category of human beings in different fields. At the same time, because there are some conceptualized maintenance and development of human thought there is no actual physical force, such value is defined separately as nominal value.