best for profit colleges British Glass is calling for seminar presentations, based on practical examples of large manufacturing businesses securing funding for improvement in energy efficiency and carbon reduction, for a one-day glass industry event in November 2017. 4. The transferability of shares, that is, the shares held by shareholders may be transferred according to law. Such as "company law" the one hundred and forty-second regulation, company directors, supervisors and senior managers shall declare to the company's shares held by this company and its changes, in office during the transfer of shares shall not be more than a year the company shares he holds 25% of the total; The shares held by the company shall not be transferred within l years from the date of the listing of the shares of the company. The company's directors, supervisors and senior managers shall not transfer their shares in the company within half a year. In addition, the company law allows the company's articles of association to assign other restrictive provisions to the company's directors, supervisors and senior managers in the transfer of its shares of the company. The allocation of shares means that the company assigns the shares to the subscribers according to certain allocation methods according to the sponsors and (or) other shares subscribed by the company. If the total amount of subscription exceeds the total amount issued, the allocation shall be determined according to certain principles. Payment of shares and allocation of shares are two aspects of the same activity. After the allocation of shares, the name or name of the shareholder shall be recorded on the list of shareholders. The views of munoz and sprawus 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. As hicks income concept did not specify what is called "equal wealth", and thus the income concept formed the basis of many debates concept, and the theory of accounting earnings, especially the capital preservation theory has a great influence. In accounting, people used to call "maintaining the same level of affluence" as capital preservation.