In the process of value transition, because of the equalized distribution of surplus value, the same profit ratio can be obtained from the perspective of different profit ratios, however, this does not affect surplus value ratio because working days, the necessary working time and surplus working time of a worker do not change in the transition. This paper proposes the concept of “Surplus Value Ratio at an Account” to examine “Surplus Value Ratio” calculated by financial reports of a capitalist, the “Surplus Value Ratio at an Account” from value transition is “Transited Surplus Value Ratio at an Account” which includes the (surplus)value received by the capitalist via all kinds of methods in the process of competition, “Competition Surplus Value Ratio at an Account” is surplus value ratio at an account directly calculated by the profit amount (before tax and interest)in financial report of the capitalist enterprise. Because surplus value ratio is the proportion of surplus working time to necessary working time in a working day, thus, the total working time of all production workers is determined at first, then the necessary working time for all workers to work for the workers themselves is determined, furthermore, the (real)total surplus value ratio can be calculated. With the destruction of value transition process by monopoly, the profit gap between different departments is kept or even enlarged, as a result, a flat curve becomes a smile curve.