Earlier this year, the average five-year Treasury note paid 1.67 percentage points, compared with 2.02 percent today. On December 15th, just a day after the listing, Longfin announced that it was buying Ziddu.com, a singapore-based blockchain, with the shares of Longfin soaring in the face of a digital currency frenzy recently represented by bitcoin. The Christmas season is an occasion you will certainly wish to spend with your friends and family. It is not even the sharing of gifts that matters, although you cannot discount the wide smiles it brings. It is the presence of people you love while you celebrate the summer season?s highlight, Christmas Eve. You should be prepared with many activities that may continue the fun in the air and steer clear of what every host or hostess fears most, which is boredom. One of the wonderful activities you can do is to get everyone sing in unison each of the Christmas songs they know. The concept of accounting income is called accounting income. According to the traditional view, the accounting income refers to the difference between the realized income and the corresponding expenses. It has the following characteristics: 1. Industrial age (3) according to the state administration of taxation on implementing the < enterprise accounting system > need clear notice on the problem of income tax (no. 45 (2003) of the state administration of taxation), specified in article 3 of the enterprises have been extracted impairment, price or the assets of the provision for bad debts, if the ready to declare the modulated taxable income, transfer related to the disposal of related assets and written off, should be allowed to make the opposite pay taxes is adjusted. Therefore, the enterprise liquidation or transfer unit (or a subsidiary of independent accounting) all of the equity, be liquidated or transfer of enterprise should according to the past has sterilized and increase taxable income of the provision for bad debts such as the amount of asset impairment provision, the corresponding scale down taxable income, increase the undistributed profit, assignor (or investor) share the right