oiled asian Based on the above two kinds of comparison and analysis of the concept of earnings, reveals the inadequacy of accounting earnings, i.e., the accounting income does not take into account inflation, the production gains, goodwill to improve the impact of changes and their value, and can be found on only the pursuit of reliability, and can be measured, which affect the enterprise's profit ability and continuous operation ability. Accounting, since the 1950 s began to pay attention to absorb the income concept of some reasonable kernel of economics, the concept of modern accounting theory of income in the income concept of economics. Suppliers who use the regular contribution plan will not borrow money from the bank of England until late February. When the programme ends, the rates offered may start to improve, but it will be a slow process. Although interest rates are expected to rise further next year, savers should not expect higher interest rates from Banks, experts have suggested.