create a non profit Canning's 1929 book, economics in accounting, cites the economist's view that asset values are determined by the present value of the future cash flows of assets. On December 15th, just a day after the listing, Longfin announced that it was buying Ziddu.com, a singapore-based blockchain, with the shares of Longfin soaring in the face of a digital currency frenzy recently represented by bitcoin. 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. The accounting income follows the historical cost principle and the matching principle, which is conducive to the objective reflection of the business management responsibility of the enterprise management authorities. But, due to the historical cost principle inherent defects, especially according to the present value of revenue and expenses by historical cost line, makes the calculation of accounting earnings lack of inner logical unity, and the matching principle is difficult to carry out, so that the book value of assets can not reflect its real value, cost cannot be fully compensated. And the economic benefit is measured in the current value, which reflects the actual value of the asset, which is beneficial to the full compensation of the cost. This beautiful bespoke bottle was designed by M&E Design. It perfectly demonstrates how glass can be used as a vessel for ambition, style, and sophistication. The bottle was created with none of the usual visual cues of a standard whiskey bottle. Instead, it was crafted to celebrate the liquid inside and the process behind its creation. The design takes its cues from laboratory glassware found in the micro-distillery and the paneling of a whiskey cask. It has been shaped to refract and bounce light. The side panel embossing produces a Kaleidoscope of patterns within the body of the bottle, bringing Method and Madness together. The determination of this ratio mainly depends on the supply and demand relationship between the two sides and the competition. In general, the interest rate falls when the supply exceeds demand. Interest rates rise when demand exceeds supply. In addition, law, habit and so on also have a larger role. Marx's theory is of guiding significance to explain the question of interest rate decision under socialized production.