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. UK faces longest fall in living standards since records began, says thinktank In 1934, professor rei, of the center for fluid mechanics, used model cars to measure the aerodynamic drag of various bodies in wind tunnels Unlike trading or futures trading, currency trading does not need and possesses a particular market. All trades are executed Over The Counter (OTC) through high-speed interconnected electronic networks. The banks have their own dealing rooms and a lot individual traders trades from other home on specific encrypted foreign exchange trading software platforms. These trading platforms are generally of two sides as online or broker-side trading platforms and direct access or trader-side trading platforms.