5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods. The response to the value of diversity is intellectual. Intellectual (including concept and image) is higher animals of conditioned reflex formed on the basis of more common, more abstract conditioned reflex, it is produced by the external and internal relations of things contact of abstract understanding. Among them, the abstract cognition of the internal relation of things forms the concept, and the abstract understanding of the external relations of things forms an image. Concept and image is what you have done to learn something from the induction and summary, make the person's behavior pattern has a more systemic and purpose, make people not only can adapt to the complex survival environment, but also the initiative to choose the environment. Due to the learning of thinking and behavior patterns are often fragmentary, irregular and blind, people often "learning, and I don't know why," can't consciously use, only after forming concept and image, will be to sort out a "main line", and according to the logic of determined by the "mainline" direction will learn things lined up. Through the abstract and image, the person can be either things to take the same responses to different stimuli, can also take different responses of the same stimulus thing, make the person's reaction mode diversification, flexible and purpose. For example, there are also harmful substances, which can be used in various ways, such as evasion, attack or protection, depending on the situation. Anyway, intellectual is very higher organisms (such as monkeys and apes) outside of the value of diversity things very advanced way of ordering reac 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. New IRS Commissioner, John Koskinen, in the public announcement states, "We're expanding the Streamlined Procedures to pay for a significantly broader band of US taxpayers we presume are on the market who have still did not disclose their foreign accounts but who were not willfully evading their tax obligations. To encourage these taxpayers to come forward, we're expanding the eligibility criteria, eliminating a cap for the quantity of tax owed to qualify for the program, and getting rid of a questionnaire that applicants were required to complete." A historical experiment. In 1934, the Chrysler corporation of the United States first adopted a streamlined body design. In 1937, German design genius fernand porsche began designing cars resembling the beetle. Not only did the beetle crawl on the ground, but it also flew in the air, and its physical resistance was small. Dr Porsche maximized the merits of the beetle's appearance, making "vw" cars the representative work of streamlined cars at the time. The "golden age" of the beatles was the "golden age" of the car from the 1930s to the late 1940s. Of course, in addition to the interest rate cut, yu 'ebao has also lowered the limit of personal accounts, from 1 million yuan to 250,000 yuan, to 100 thousand yuan. In recent days, it has been announced that yu 'ebao's one-day purchase quota will be adjusted to 20,000 yuan, all of which are aimed at reducing risks. The international monetary fund has strongly defended its gloomy forecast of the UK after brexit, saying a warning of a slowdown in growth is imminent. The U.S. crude oil inventory unexpectedly fell 5.2 million barrels last week, pushing U.S. oil further higher, noted the zero hedge fund. U.S. crude stocks have declined for five consecutive weeks, while gasoline inventories have increased for five consecutive weeks. If there is a clear indication of an increase in the EIA Cushing crude inventory released on Wednesday (December 20), crude stocks could end the five consecutive decline.