1. The Northern Plains is a net surplus supplier of grain and soybeans, meaning it has more grain and soybeans than it consumes and stores within the region.

2. In the case that the individual benefit can't be balanced and benefit conflict occurs, this principle manifests as the "net surplus of maximal benefit".

3. Total comprehensive income is the same as net surplus for the year. Accordingly, statement of comprehensive income is not.

4. In conclusion, the author presents his point that modern enterprises in socialistic China will absolutely adopt the net surplus sharing system no matter what the capital form is.

5. It is a part of Marxian Labor Theory that labor, including intellectual labor, creates surplus value, and so the intellectual capital owner is entitled to have a dividend of enterprise net surplus.