essentials of accounting for governmental and not-for-profit organizations 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. 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. Historical costs differ from current values Vivekanand International School is found on Street No. 4 in Vishwas Nagar in New Delhi. Vishwas Nagar is amongst the many colonies in Shahadra. Shahadra is an eastern suburb of Delhi. Sometimes people call the full trans-Yamuna region as Shaahdra. Vishwas Nagar is another relatively cleaner and great place to remain for middle to upper middle class families near Shahdra. The colony is found at just 1 km from Shahadara Metro Station. Vishwas Nagar is well-known due to the streets name that is well located. Like most of the developed countries, France's car market also belongs to the mature market, tend to be saturated, most new car sales are no longer a first-time buyers of consumer is bought, is more of a used car. Subject to regional economy, the cost of living, and the influence of cultural background, etc, the French are more keen to sta domestic car, in French, so we will find that their vehicle seems to is not match with the national economic development level, and it is precisely the characteristics of these European developed countries have in common, they did not imagine the high to the requirement of cars, more practical. Psa Peugeot Citroen sold 51,188 cars in France in 2014, down 2.2% from a year earlier, according to data from the auto industry. Sales at Renault also fell 0.4 per cent year on year to 37,898 units. In addition, Volkswagen, ford, Toyota and most other car companies suffered declines in France in 2014, and France's current car market is not expected to sell well.