Canning's view To read more 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. No one is a fool, and money doesn't make a profit. Yu 'ebao's interest rate cut is also to avoid risk.