another word for oil 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. 2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users. Currently, varied businesses are developing and booming on their own track. The idea that the priority of making profit precedes everything in businesses, has incited the reproach and criticism from the societies. As for me, I disagreed with this point of view as well, since the obsession on profits does damage to other things that a company request. Mr Draghi said the positive news about eurozone growth meant that the bank's council was "increasingly confident" that inflation would strengthen over the long term and become "self-sustaining". But he added that the current policy needed to be maintained to "maintain inflation", reaching the ECB's target of close to 2 percentage points. 2. The factory system period Then the interest rate theory of the loan is the interest rate theory of neoclassical school, which is proposed to correct Keynes's theory of "liquidity preference". In some ways, the theory of interest rate can be regarded as a synthesis of classical interest rate theory and Keynesian theory.