used oil disposal 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. Hybrid cars, which add an internal combustion engine to pure electric vehicles, aim to reduce the pollution of cars and improve the mileage of pure electric vehicles. Hybrid vehicles have serial and parallel structure. To read more According to the length, there are mini passenger cars (no more than 3.5 meters), small passenger cars (3.5-7 meters), medium-sized buses (7-10 meters) and large passenger cars (more than 10 meters). 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.