non profit advisory board job description Keynes argued that savings and investment were two interdependent variables, not two independent variables. 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. Profit is not only the same in quality, but also the essence of profit. Profit is the form of corporate profit, and is also equal in quantity. The difference in profit is that for variable capital, profit is for all costs. Once earnings into profits, therefore, the origin of profits and material production is made it is a reflection of the "(" the complete works of Marx and Engels in volume 25, page 56), and thus has the various forms of money. In capitalist society, the essence of profit is: it is the product of capital, it has nothing to do with labor.