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. Recently, virgin brought an app, from closing, that caused problems. When I first booked two invoices with it, the fare was 20 pounds, not 17 pounds. I asked virgin about it on social media.