Analysts are vehemently arguing that a sharp rise in the yield curve is a sign of a major shift in sentiment, or a temporary jolt from a position adjustment. The rise of new tokens and funds 4. The determination of accounting earnings shall follow the principle of revenue confirmation. The current accounting practice and the law's view of earnings are still: only after the relevant conditions of the asset value increase are met, the benefits can be generated. Income and appreciation must be measured objectively, determined or unalterable, and must be verified through some business or accounting matters. In other words, the determination of accounting income should be based on the following two principles: the realization principle of income determination and the prudent principle of income determination. According to the realization principle of revenue recognition, the enterprise income should be divided into operating income and profit and loss. The determination of operating earnings must happen in selling goods or services and other key issues, and the profit and loss refers to the production of the assets held realized gains and losses, unrealized gains and losses caused by price change is not confirmed. According to the principle of steady earnings determine when a has a variety of economic business accounting methods for when the choice, should choose the most don't overestimate the method of income, it should not be overestimated revenues and should not be underestimated cost two aspects. Of course, for ordinary people, the yield is 3.9% or 4%, not much. But for yu 'e bao, which has 1.56 trillion yuan, the difference is significant. Julie Palmer, a retail expert at Begbies Traynor, said retailers faced a particularly disappointing deal in the weeks following the apparent success of "black Friday" at the end of November.