corporation profits So why is yu 'e bao falling steadily? Activity-based costing (ABC) is an effective management technique for assigning and manipulating the overhead costs. Overhead expense analysis and assignment can be achieved more accurate by utilizing ABC methods for a variety of products, for product expenses and profitability analysis and for appropriate distribution and control over the overheads. In the American society of automotive engineers standards SAEJ 687 c for automobile is defined as: power driven by itself, with a driving device, can in a fixed orbit outside the road or on regional transport passenger and cargo or vehicle traction vehicles. Cars are divided into bicycles and trains according to the overall structure. Cycling is a basic form. 4 x 2, 6 x 4, 4 x 4 and 6 x 6 are used to represent the driving characteristics. The previous number represents the total number of wheels (double tire and still count a wheel), and the latter number indicates the number of driving wheels. If all wheels are driven wheels are called all-wheel drive vehicles. The train is made up of a tractor or a bicycle trailer or semi-trailer. Car generally can be divided into the following categories, according to the use cars, buses, freight cars (commonly known as the truck), off-road vehicle, traction motor, dump truck, special vehicles, semi-trailer and special semi-trailer. 4. The transferability of shares, that is, the shares held by shareholders may be transferred according to law. Such as "company law" the one hundred and forty-second regulation, company directors, supervisors and senior managers shall declare to the company's shares held by this company and its changes, in office during the transfer of shares shall not be more than a year the company shares he holds 25% of the total; The shares held by the company shall not be transferred within l years from the date of the listing of the shares of the company. The company's directors, supervisors and senior managers shall not transfer their shares in the company within half a year. In addition, the company law allows the company's articles of association to assign other restrictive provisions to the company's directors, supervisors and senior managers in the transfer of its shares of the company. The allocation of shares means that the company assigns the shares to the subscribers according to certain allocation methods according to the sponsors and (or) other shares subscribed by the company. If the total amount of subscription exceeds the total amount issued, the allocation shall be determined according to certain principles. Payment of shares and allocation of shares are two aspects of the same activity. After the allocation of shares, the name or name of the shareholder shall be recorded on the list of shareholders.