beer profit margin Based on the above two kinds of comparison and analysis of the concept of earnings, reveals the inadequacy of accounting earnings, i.e., the accounting income does not take into account inflation, the production gains, goodwill to improve the impact of changes and their value, and can be found on only the pursuit of reliability, and can be measured, which affect the enterprise's profit ability and continuous operation ability. Accounting, since the 1950 s began to pay attention to absorb the income concept of some reasonable kernel of economics, the concept of modern accounting theory of income in the income concept of economics. In 1937, American economist Robert coase (R. H. Coase's publication of the essence of the enterprise is considered to be the beginning of a discussion on this issue. There is no ambiguity in the objective of the concrete plan. For example, business sales managers intend to increase sales by 15 percent over the next six months, and he will formulate specific procedures, budget plans, and schedule schedules, which is the concrete plan. Guideline plans only some general guidelines and action principle, favors the actors free disposition, it points out that the key but don't limit actors on the specific target or specific action plan. For example, a specific plan to increase sales may require a 15 per cent increase in sales over the next six months, while a guidance plan may limit sales by 12 to 16 per cent over the next six months. Compared with the guidance plan, the concrete plan is easier to carry out, assess and control, but lacks the flexibility, and its requirements for clarity and predictability are often difficult to satisfy. Bank holidays in India is announced by RBI (reserve bank of India). Bank holidays are often public holidays once the banks tend not to operate. In India these bank holidays in canada are decided through the negotiable instruments act of the banks. Bank holidays aren't just year wise but in addition scheduled around the bases of months. These acts provide holidays to everyone the seven territories and twenty eight states. The manufacturing capacity of the UK car is ranked by the top, which can be seen from the manufacturing scope of the product and the scale of the industry involved. The British automobile manufacturing scope covers include cars, commercial vehicles, buses, bus in various fields, such as mass production can be conducted at present, the UK has seven car manufacturers, eight commercial vehicle manufacturers, 11 bus passenger car manufacturers, more than 10 large premium cars and sports car manufacturers. According to the British association of automobile manufacturers and dealers, in 2013, Britain has 1.6 million cars, rolled off the production line is equivalent to have a new car every 20 seconds, 77% of products exported to all over the world. The level of car manufacturing in the UK is also attracting top manufacturers from around the world.