You should congratulate you on your tenacity. Over and over again via Twitter, live chat and email, you're told you don't have much to charge. 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. From the total formula of capital, G- w-g, the surplus value is created in the process of direct production, which is also realized in the process of circulation. So, it seems to capitalist surplus value is the proliferation of all capital in advance, because (1) as for the cost of capital, in order to produce goods, he not only to advance capital to buy the Labour force, but also bought consumed in the process of production of a variety of means of production, these fees by capital purchase price as a factor of production to join the formation of the cost price; (2) in terms of the capital, capital purchased in advance of production and labor under the direction and supervision of the capitalists, in the process of production, play the function of the production of surplus value, not only the cost of capital is involved in the formation of the surplus value, and all the upfront capital as the material factors of production (including those not yet take fixed capital), in the whole process of production, to participate in the formation process of the surplus value, therefore, all the capital should be paid in advance. The residual value is not only the increase of the capital, but also the total capital increase. These are all distorted surface phenomena. In fact, the value of proliferation is just hired laborers in the process of production created the new value of the cost of living, the balance after deduct the labor price (wages), as the proliferation of alterable capital or hire workers free of charge for the rest of the product of Labour, is surplus value. The surplus value, as a product of the concept of total prepaid capital, is the transformation form of profit. 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.