not for profit volunteer opportunities 4. The determination of accounting earnings shall follow the principle of revenue confirmation. The current accounting practice and the law's view of earnings are still: only after the relevant conditions of the asset value increase are met, the benefits can be generated. Income and appreciation must be measured objectively, determined or unalterable, and must be verified through some business or accounting matters. In other words, the determination of accounting income should be based on the following two principles: the realization principle of income determination and the prudent principle of income determination. According to the realization principle of revenue recognition, the enterprise income should be divided into operating income and profit and loss. The determination of operating earnings must happen in selling goods or services and other key issues, and the profit and loss refers to the production of the assets held realized gains and losses, unrealized gains and losses caused by price change is not confirmed. According to the principle of steady earnings determine when a has a variety of economic business accounting methods for when the choice, should choose the most don't overestimate the method of income, it should not be overestimated revenues and should not be underestimated cost two aspects. Investment in securities provides an important channel for the society to raise funds, which is an effective way for enterprises to raise direct financing. Securities companies that need to invest in securities should apply for the corresponding investment financial accounts. Account can be used in financial investment in stocks (including A shares, B shares and H shares, etc.), bonds (including Treasury bonds, corporate bonds, corporate bonds, etc.), futures (including financial futures, such as stock index futures, foreign exchange futures, commodities such as metal futures, futures of agricultural products, etc.) and so on A series of financial instruments to invest in securities. The opening of the securities account can be handled by the business department of the securities companies and it needs to be handled within the trading day. Some securities companies such as guotai junan securities through the provinces website (e.g., guotai junan guangdong) online booking, through the appointment of account opening time is more flexible and corresponding work time, lunch time, daily can open an account on Saturday. It can be seen that shares and shares are the relationship between form and content and cannot be confused.