gross profit method of inventory 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. The investment of securities provides an important means for the central bank to conduct financial macro-control, which is of great significance to the sustainable and efficient development of the national economy. [R esponding to suggest continued low interest rates and bond purchases at the limiting the central bank's room for manoeuvre in the case of an economic downturn, draghi said the drop was a "the possibility of more distant than it was a year ago". In his theory, money supply is controlled by the central bank and is an exogenous variable with no interest rate elasticity. At this point, monetary demand depends on people's psychological "liquidity preference". It is easy to draw the conclusion that on the condition that businesses make a profit by exploiting on human resources, falsifying on products and neglecting the after-sales service, they will not success in a long run. Only the businesses thinking in the overall respects can survive and thrive all the time. It's easy to figure out that businesses typically exploit human resources to acquire increasing profits. /Salary deduction, overwork without pay and refusal to award promotion are perceived as normal things in the majority of companies, which overly stretch the labor force at the expense of personnel loss. /The advertising agency provides the relevant example to clarify the point. The account executive is responsible for the communication between the clients and designer, who undertakes the critical duty. However, the persons on the position works overnight but get the minimum wage above the bottom line of society. Therefore, the rate of labor loss in advertising industry marks high notoriously. Overusing human resources definitely means the sacrifice of employee's loyalty.