modern oil painting 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 independent of interest is of positive significance to show the active role of the fund users in the reproduction process. To avoid competition, the company plans to transfer the existing electronic materials business The five-year average interest rate is also gradually rising, now more than 2 percentage points for the first time since July 2016. There are many types of plans that can be classified according to different criteria. The main classification criteria are: importance of plan, time limit, clarity and abstraction. However, according to these classification criteria, the type of plan obtained is not independent of each other, but is closely related. For example, short - term and long-term plans, strategic plans and job plans, etc.