government of canada non profit organizations 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. The response to variability is a resilient instinct. Elastic instinct (also called the conditioned reflex) is an organism formed in the process of life change with conditions and reflection, under certain conditions unrelated stimulus be signals caused by reflections of the unconditioned stimulus. It is not innate, but the reflection of the organism under certain conditions under certain conditions. Conditioned reflex can make animal learning and memory and non-conditional reflex related, but completely different new reflection activity. The formation of conditioned reflex is the formation or connection of the cerebral cortex, which is based on non-conditioned reflex. With conditioned reflex, animals not only reflect things that have direct physiological meaning, but also those that have indirect physiological significance. Elastic instinct can make animals for the changed things to adjust their instinctive behavior, make it easy to adapt to changes in the environment, thus than rigid instinct has more flexibility and purpose, and the body through the conditioning can not before the arrival of the stimulus itself accordingly reaction, make the body more proactive and initiative. Anyway, elastic instinct is higher biological value of variability of external things more advanced way of ordering reaction, is on the rigid instinct, extension, and the synthesis, make rigid instinct has more purposeful and flexibility Britain has a long history of motor vehicle development, and the world's leading enterprises, universities, motor racing industry and autonomous projects have the strength to realize the transformation and development. Professional knowledge and forward-looking thinking are the unique advantages of developing core automotive technology in the UK.