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. The accounting income maintains the financial capital preservation, namely, the monetary value that only requires the owner to invest is not eroded, the enterprise income exceeds the input value part is the accounting income. Accounting focuses on reporting financial results. The economic benefits insist on physical capital preservation, which can only be confirmed when the actual production capacity of the owner is saved. It is believed that only by maintaining the actual production capacity of the enterprise can the enterprise reproduce smoothly. Physical capital preservation is more meaningful than the income of financial capital preservation, but it is difficult to measure. Awarded a UK patent, Senior’s PURe® range of energy-efficient aluminium windows and doors is the first on the UK market to benefit from an enhanced thermal barrier manufactured from expanded polyurethane foam (PUR). Traditionally used in cladding and insulation products, the innovative use of PUR as a thermal barrier in windows and doors gives the PURe ® range the potential to achieve U-values as low as 0.71W/m2 K when calculated as a commercial CEN standard window and 0.93W/m2 K when calculated as a CEN standard door. We have our very own theories to find out the different phases of lives. Some get depressed even at the slightest of problems, some don?t even budge even at the biggest of crisis. Life needs to be treated as a gift always and must be given a fair chance. I am not a philosopher, neither am I an author. I am just a individual who learns from my experiences and use them in my lifestyle to attain happiness and satisfaction in your life. I just chanced upon a web link on the web that was published by Great Sun. The book is named Super Life Secret Codes and it is a undertake life and just how we should treat every day as it comes. It is a wonderfully written book which majorly is made up of the authors personal life experiences and the inferences are sucked from his life only. I was amazed at the simplicity of it and exactly how he's explained such complex things. The book uses quite easy language that is straightforward and explains various situations that we all face in our life. The best thing about it Super Life Secret Codes is that it doesn't get preachy at any point of your time, which is a general downside to a lot of the books with this genre. We have been using internet banking for quiet sometimes now. Even though there have been internet banking security breach occasions, but the percentage is quite small. People has learned to be very careful and protecting themselves when you use internet banking. Internet banking users are smart people and they also discover how to protect their computer from malware and hacker which includes the possible to destroy into their internet bank-account.