cookies made with oil 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. In terms of the importance of the plan, the plan can be divided into strategic planning and operational planning. The plan, which is applied to the organization as a whole, is called a strategic plan for the organization to set up overall goals and to seek the organization's place in the environment. The plan for the details of how the overall goal is implemented is called the job plan. The strategic plan and the job plan are different in terms of time frame, in terms of scope and whether they include a set of organizational goals that are known. Strategic planning tends to include persistent intervals of time, usually five years or more, covering a wide range of areas and does not specify specific details. Furthermore, an important task of the strategic plan is to set goals; The job plan assumes that the goal already exists, but only provides a way to achieve the goal.