Mooney and si prowse in its around the main accounting principles for enterprises ", not only emphasize to determine profits in a timely manner, and emphasizes the necessary through division operating earnings, the gains and the impact of price changes, to improve the comparability of financial statements and understandability. Under the conditions of open economy, the scale of international capital flows is huge, which greatly exceeds international trade volume, indicating the great development of financial globalization. The impact of interest-rate differentials on exchange rate movements is more important than in the past. When a country tightening credit, interest rates will rise, character formed in the international market interest rate difference, will cause the short-term funds internationally mobile, capital generally always is flowing from countries with low interest rates to countries with high interest rates. (1) spiritual gain -- spiritual satisfaction; Rishikesh is not just a location to experience spirituality, it's also referred to as the river rafting capital of India. It provides the best sort of setting for several adventure activities. River rafting in Rishikesh can be a lifetime event. Rishikesh which is the centre of yoga and beautiful temples is another visual spectacle due to its beautiful scenery. The Himalayan foothills and also the lush greenery makes Rishikesh just about the most preferred destination. He has been paying fixed-rate bonds since the month of savings, when they reached record lows