6. The accounting benefit is bound by the prudent principle. According to the principle of prudence, when there are a variety of accounting methods to choose from an economic business of an enterprise, it should choose a method that neither overestimates nor depreciates the benefits. Enterprises manipulate profits to achieve homogenization of profits, most of which adopt the method of overestimating earnings, and the subjective selection of the period of value-added. Economist lynde hull explained that the benefits of capital in different periods of time would be interest. According to linde hull, interest in a specific period and the difference between the expected consumption is savings (during the period of the growth of capital), and returns the sum of consumption and savings are given period of time. Although "toys" r "us" on Thursday is facing potential management problems, but if you can't reach a deal with endowment lifeboat, then the number of retailers would increase by 22%, nearly 8000, face "significant financial trouble". Begbies Traynor, a bankruptcy consultancy. In this way, if the interest rate of a country is higher than that of other countries, it will attract a large amount of capital inflow, and the outflow of funds from the country will decrease, leading to the buying of this currency in the international market. At the same time, the capital account balance has been improved, and the currency exchange rate has been raised. On the other hand, if a country is loose credit, interest rates fell, if interest rates lower than in other countries, can cause large capital outflows, foreign capital inflows to reduce, the capital account balance of payments deteriorates, while selling the currency in foreign exchange market, caused the exchange rate to fall.