oil dependence Planning is not only the premise and criterion of organization, command and coordination, but also closely related to the management and control activities. The plan sets the data, scales and standards for various complex management activities, which not only provide direction for control, but also provide a basis for controlling activities. Experience tells us that unplanned activities are uncontrollable and uncontrollable. Because the control itself is to correct the deviation of the deviation plan, to keep the management activities consistent with the objectives. 1. The accounting income is based on the actual economic business of the enterprise, and the sales revenue obtained from selling products or providing services is deducted from the cost of actual sales revenue. These economic businesses include both external and internal transactions. Business activities with the outside world transfer the assets or liabilities of an enterprise, since it is usually a direct monetary income, so its measurement is generally accurate. The use or transfer of assets within an enterprise, as a result of a non-direct monetary balance, is usually not accurate. According to traditional accounting views, changes in market prices or expected prices are not included in the transfer of internal assets. When a transaction occurs, the price of an old asset is usually transferred to the new asset, which is the measurement of the proceeds of the transaction. The transaction method automatically deduces the process of determining income during sales or trading, as well as the cost transfer practice in accounting. Ť he returned to the top five-year bond, because record lows in January has significantly improved, now pay 22 PC more than the beginning of the year.