3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. In 1934, professor rei, of the center for fluid mechanics, used model cars to measure the aerodynamic drag of various bodies in wind tunnels To increase the chances of you being employed by way of a bank, you should think about working as an intern on the bank you would like while you are still in college. Most banks consider those who have experience. Some banks require that you just start low including with a sales job and that you work your way up. You could also undertake a sales job at the college since this will market your communication and analytical skills. If you are targeting a specific bank, you should consider in another bank to have experience where getting employment is easier. This is because almost all of the major banks insist that you have experience before they could hire you. You could also act as a person representative in the bank. Most banks acquire employees from customer representatives who have created the most money. 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.