opening stock in profit and loss account (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 Investment refers to the specific economic subject in order to reap the benefits in the foreseeable future period or capital appreciation, within a certain period of a certain subject matter in the field of putting enough amount of money or currency equivalent physical economic behavior. It can be divided into physical investment, capital investment and securities investment. The former is to put money into the enterprise, make a certain profit through production and operation. The latter is to purchase the shares and corporate bonds issued by the enterprise and indirectly participate in the profit distribution of the enterprises. Securities investment analysis method mainly has the following three: analysis of fundamental analysis, technical analysis, evolution, in which the fundamental analysis is mainly used in the choice of investment subject matter, technical analysis and evolution analysis is mainly used in the specific investment operation on the judgment of time and space, as a useful supplement to improve effectiveness and reliability of investment analysis. In November, AdDuplex released its November Surface device share data, where the Surface Pro 4 is currently the most popular product, accounting for 39.7% of Surface devices. The newly released Surface Pro(2017) accounts for 9.2%, roughly the total of the Surface Book(7.5%) and the Surface Laptop (2.0%). The report said: “These pay penalties exist despite the Agency Worker Regulations 2010 which gives those with 12 weeks-plus of continuous service in the workplace pay parity with comparable employees.” Ť he returned to the top five-year bond, because record lows in January has significantly improved, now pay 22 PC more than the beginning of the year. According to the local biggest news agency Press Trust of India news agency (Press Trust of India) reported that, according to official sources in nine exchange about 2 million registered users, about 400000 to 500000 people have been conducting currency trade and investment.