global motor cars of houston Planning is so important for the success of the transaction that it is necessary to use a hypothetical example to further illustrate. Targeted. The plan is formulated in accordance with the principles, policies and relevant laws and regulations of the party and the state, and formulated in accordance with the actual situation of the system and the department. The purpose is clear and instructive. Network planning technology was developed and developed in the United States in the late 1950s. This approach includes a variety of web-based methods, such as critical path method, planning review technology, combined network method, etc. 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. Rolling planning laws is according to the principle of "almost fine far" a certain period of the plan, then according to the plan implementation and environmental changes and adjustments and changes to the plans for the future, and by backward, combine short-term and medium-term plans of a kind of planning method. 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.