profit and loss items Of the companies surveyed, 37 percent said sales rose in December, while 17 percent said sales were down. The resulting balance is + 20% below the retailer's forecast of + 30%, and below + 26% in November. In the fifth stage, the national standard of motor vehicle gasoline is equivalent to the current standard in Europe, which meets the requirements of the standard of gasoline vehicle pollutant emission in the fifth stage. According to the ministry of reform, the ministry of finance and the ministry of environmental protection, the ministry of environmental protection and the ministry of environmental protection issued a notice on the issuance of a plan for the upgrading of refined oil products, and expanded the scope of the implementation of the five standards of automobile and diesel oil. Starting from January 1, 2016, China's eastern region is fully supplied with five standard vehicle gasoline (including E10 ethanol gasoline). Starting from January 1, 2017, the nationwide supply of motor vehicles (including E10 ethanol gasoline) that meet the standard of China's fifth standard will be fully supplied, while the domestic sales of the five standard vehicles will be stopped at the same time. The important thing to keep in mind when being sued by charge card company or junk debt buyers is that if they don't have proof that would otherwise prove how the debt is yours, they do not have a very case. For junk debt buyers, you're in luck since these agencies would not have the essential documents that would prove you have the debt, being a signed contract between you and the original creditor, because these documents aren't released with the original creditor. Activity-based costing (ABC) is an effective management technique for assigning and manipulating the overhead costs. Overhead expense analysis and assignment can be achieved more accurate by utilizing ABC methods for a variety of products, for product expenses and profitability analysis and for appropriate distribution and control over the overheads. This was in October, when the recession caused sterling to fall. But he feels that the pound now reflects post-recession levels, and there is no reason for prices to fall further. He also estimated that the UK recession might end and that sterling could rise. His data have also shown that the price drop has stopped, and he sees it as a signal that price increases will begin. So he decided to buy the pound. The accounting income maintains the financial capital preservation, namely, the monetary value that only requires the owner to invest is not eroded, the enterprise income exceeds the input value part is the accounting income. Accounting focuses on reporting financial results. The economic benefits insist on physical capital preservation, which can only be confirmed when the actual production capacity of the owner is saved. It is believed that only by maintaining the actual production capacity of the enterprise can the enterprise reproduce smoothly. Physical capital preservation is more meaningful than the income of financial capital preservation, but it is difficult to measure.