2. Open securities investment account The Christmas season is an occasion you will certainly wish to spend with your friends and family. It is not even the sharing of gifts that matters, although you cannot discount the wide smiles it brings. It is the presence of people you love while you celebrate the summer season?s highlight, Christmas Eve. You should be prepared with many activities that may continue the fun in the air and steer clear of what every host or hostess fears most, which is boredom. One of the wonderful activities you can do is to get everyone sing in unison each of the Christmas songs they know. Because economists understand earnings as actual material wealth increase, accounting experts think the output value of more than the difference between the input value is profits, there is a contradiction and two kinds of income concept. The specific performance is: Investment in securities is conducive to adjusting capital investment and improving the efficiency of capital use, thus guiding the rational flow of resources and realizing optimal allocation of resources. Microsoft's Surface Pro, Surface Laptop, Surface Book and Surface Studio are the main products of Microsoft's Surface series, but there is a clear difference in the share of the devices. The Surface Pro products account for the highest share (79.9%), the Surface Book (7.5%), Surface Laptop (2.0%), and Surface Studio (0.2%). 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.