The earliest efforts were made in the areas of canning, Alexandria, munez and spaurous. 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. He added: "austerity has failed and will only continue to undermine our economy in the brexit negotiations. Founded in 2006, Fenster is one of the West Country’s leading aluminium suppliers. In addition to offering the full range of products from Smarts, the company also manufactures Üni_Slide, an ultra-slim aluminium sliding door, equally suited to commercial and residential applications. To read more 6. The accounting benefit is bound by the prudent principle. According to the principle of prudence, when there are a variety of accounting methods to choose from an economic business of an enterprise, it should choose a method that neither overestimates nor depreciates the benefits. Enterprises manipulate profits to achieve homogenization of profits, most of which adopt the method of overestimating earnings, and the subjective selection of the period of value-added.