Abbas Chahkar - Department of Business management, Rasht Branch, Kooshyar higher education institute, Rasht, Iran
Reza Aghajan Nashtaei - Department of Business management, Rasht Branch, Islamic Azad University, Rasht, Iran

One factor contributing to tax and the power of showing a profit. Profit for the accounting quantity that meets the principles and procedures of accounting standard to be measured. Accounting profit as the end result of a long process of consideration and users of accounting information is emphasized. Securities analysts, corporate executives, investors and researchers, the greatest attention to the net profit figure as the last item, keep focused on the income statement. The information has the benefit is very important. All profits from the combined cash flows and accruals consist of cash flows and earnings two quantities are related to predict the performance of companies. The cash flows of vital resources each economic unit. A balance between available cash flow and liquidity needs of the economic health of the business units and continue their activities.[sajadi,et al,2011].