motor car definition 5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods. Investment refers to the specific economic subject in order to reap the benefits in the foreseeable future period or capital appreciation, within a certain period of a certain subject matter in the field of putting enough amount of money or currency equivalent physical economic behavior. It can be divided into physical investment, capital investment and securities investment. The former is to put money into the enterprise, make a certain profit through production and operation. The latter is to purchase the shares and corporate bonds issued by the enterprise and indirectly participate in the profit distribution of the enterprises. Securities investment analysis method mainly has the following three: analysis of fundamental analysis, technical analysis, evolution, in which the fundamental analysis is mainly used in the choice of investment subject matter, technical analysis and evolution analysis is mainly used in the specific investment operation on the judgment of time and space, as a useful supplement to improve effectiveness and reliability of investment analysis. The withdrawal of shares shall include the two kinds of compensation for recovery and compensation. Free withdrawal refers to the return of shares that have been allocated for free. For example, shareholders voluntarily pay back their allocated shares voluntarily. "Buy" or "buy back" means a limited company shall buy back its shares from its shareholders at a certain price. The company's reduced corporate capital could affect the price of its shares in the market. Therefore, article 143 of the company law stipulates that the company shall not acquire shares in the company. However, the following situations are excluded: (1) reducing the company's registered capital; (2) merger with other companies holding shares of the company; (3) reward the employees of the company; (4) shareholders who have objected to the merger and separation of the company made by the shareholders' general meeting require the company to acquire its shares. Company for reduce the company's registered capital, and hold the company shares of other companies mergers and shares will be awarded to the company worker of acquisition, the company's share capital shall be subject to the resolution of the shareholders' general meeting. After acquiring the shares of the company, the company shall cancel the registered capital of the company within 10 days from the date of the acquisition; Belong to a merger with hold shares in other companies the company and the shareholders for the company merger, division of resolutions of the shareholders' general meeting to dissent, requiring companies to buy the shares, shall transfer or cancellation within 6 months. The company shall not exceed 5% of the total amount of the shares issued by the company for the company's purchase of the shares of the company by awarding the shares to its employees; As regards the financing source of the acquisition, the expenses shall be paid from the after-tax profits of the company; The shares acquired by the company shall be transferred to the staff within one year.