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. In many tries to define the definition of 'time'; we sometimes make use of the very word as part of the definition. Although time is definitely an ever-present concern of humans; this only clearly demonstrates the issue in formulating an obvious precise and easily understood definition this agreement we are going to all universally agree and accept. Today, being in the blockchain is like engaging in more grandiose and socially valuable activities. That is why blockchain is emerging, many of which are sold out, and for many, the line between personal and professional interests is becoming blurred. Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. In many tries to define the term 'time'; we very often make use of the very word contained in the definition. Although time is definitely an ever-present concern of humans; this only clearly demonstrates the issue in formulating a clear precise and easily understood definition which we'll all universally agree and accept.