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. Although interest rates are expected to rise further next year, savers should not expect higher interest rates from Banks, experts have suggested. In many tries to define the term 'time'; we very often make use of the very word contained in the definition. Although time is definitely an ever-present concern of humans; this only clearly demonstrates the issue in formulating a clear precise and easily understood definition which we'll all universally agree and accept. Rolling planning laws is according to the principle of "almost fine far" a certain period of the plan, then according to the plan implementation and environmental changes and adjustments and changes to the plans for the future, and by backward, combine short-term and medium-term plans of a kind of planning method. Accounting earnings include only realized gains, and exclude unrealized gains and losses, the economic benefits will be enterprise's operating earnings and are favorable to the same treatment, regardless of whether they have been implemented. Thus, in general, accounting gains are less than economic gains, and the difference is mainly in the interest.