profit seeking organisation 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. Canning's 1929 book, economics in accounting, cites the economist's view that asset values are determined by the present value of the future cash flows of assets. The report also supports the government's plan to cut its annual budget deficit this year. For these factors, numerous learning and teaching possibilities are formed and they are meant to learn mutually the preschool children and parent regarding EQ. This type of preschooler activities won't only support the preschooler, but sometimes result within a children developing long-term benefits. The specific activities may differ, but below are a few illustrations that might assist to encourage the next step of EQ both in the kids and parent: International online report (guo hao, China Radio International) : when it comes to South American wine, the first thing that comes to mind is the export of wine from Chile to Argentina. But in recent years, wine from the mountains of south Rio grande, southern Brazil, has been rising to prominence in the international wine market because of its crisp taste and high "cost performance". And China, a big consumer of wine, is a "key target" for Brazilian vintners. In the past year, Brazil has exported nearly 200,000 bottles of wine to China, and some Brazilian wineries have set up shop in China and even opened online stores. Brazilian red wine is quietly entering the Chinese people's table.