501 c 7 non profit organization 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. BIN or Bank Identification Number is 6-digit variety of a credit or debit card that is utilized discover the specific bank, containing issued a particular card. The first 6 digits of an credit, debit, gift or prepaid card constitute the BIN in the card. The number facilitates or validates any transaction, that you will certainly make with this particular card.