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. The savings rate in January has fallen to historic lows since last August's cut in bank interest rates. Profit is not only the same in quality, but also the essence of profit. Profit is the form of corporate profit, and is also equal in quantity. The difference in profit is that for variable capital, profit is for all costs. Once earnings into profits, therefore, the origin of profits and material production is made it is a reflection of the "(" the complete works of Marx and Engels in volume 25, page 56), and thus has the various forms of money. In capitalist society, the essence of profit is: it is the product of capital, it has nothing to do with labor. The purpose of team improvement includes the encouragement of individual associates to cooperate together inside the team's workplace, interacting and integrating skills right into a united effort so that each individual's goal achievement is attached to the greater overall team goal achievement. The one solution they have come up with to aid arouse auto system and to assist visitors to spend some money is always to request more loans and borrow millions if not trillions of dollars. Numerous people feel that this can be a method which may work. While others are worried since it will press the nation farther into debt. This makes us ask the question of, "When is it to certainly ask for money." Sunglasses allow better vision in bright daylight, and may protect one's eyes against damage from high levels of ultraviolet light. Typical sunglasses are darkened for protection against bright light or glare; some specialized glasses are clear in dark or indoor conditions, but turn into sunglasses when in bright light. Most sunglasses do not have corrective power in the lenses; however, special prescription sunglasses can be ordered. Specialized glasses may be used for viewing specific visual information (such as stereoscopy) or 3D glasses for viewing three-dimensional movies. Sometimes glasses with no corrective power in the lenses are worn simply for aesthetic or fashion purposes. Even with glasses used for vision correction, a wide range of designs are available for fashion purposes, using plastic, wire, and other materials.