The purpose of this study is to find out how accountants and non-accountants interpret earnings. and what the reality behind the interpretation. Reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic). Profit is a form of cash proceeds. https://www.diegojavierfares.com/hot-savings-Turbo-Kit-Garrett-G25-660-Focus-ST-2-0L-Ecoboost-Stock-Location-Bolt-On-72-A-R-Ext-Wgt-best-super/