oil in the middle east 4. The determination of accounting earnings shall follow the principle of revenue confirmation. The current accounting practice and the law's view of earnings are still: only after the relevant conditions of the asset value increase are met, the benefits can be generated. Income and appreciation must be measured objectively, determined or unalterable, and must be verified through some business or accounting matters. In other words, the determination of accounting income should be based on the following two principles: the realization principle of income determination and the prudent principle of income determination. According to the realization principle of revenue recognition, the enterprise income should be divided into operating income and profit and loss. The determination of operating earnings must happen in selling goods or services and other key issues, and the profit and loss refers to the production of the assets held realized gains and losses, unrealized gains and losses caused by price change is not confirmed. According to the principle of steady earnings determine when a has a variety of economic business accounting methods for when the choice, should choose the most don't overestimate the method of income, it should not be overestimated revenues and should not be underestimated cost two aspects. In a broad sense, interest rates are not limited to bank interest itself, but also to bond markets, and even to share dividends, another way of stating dividends. In fact, in the United States, the proportion of direct financing is far greater than the indirect financing, corporate bonds, debt-financed and publicly traded shares is a very important means of financing, at this time all can use the concept of interest rates for analysis. displacement The views of munoz and sprawus Value is the core concept that defines the existence of human beings. It is the essence of human existence and development. All human emancipation behavior, namely the essential rule (humanity) for the creation of the self and to create and eventually reached for the essence of the law in order to maintain and development of a simple statement is all human practice is for maintaining and developing the essence of self, all value form from the category, cannot be separated from this category. Values in many areas have specific forms, such as social value, personal value, economic value, legal value, etc. The existence of these values is the essential nature of the category of human beings in different fields. At the same time, because there are some conceptualized maintenance and development of human thought there is no actual physical force, such value is defined separately as nominal value.