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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. "The borrower may feel that they are from a rise in the benchmark interest rate in the full impact of ease, but when the highest SVR is priced at 6.08 PC, know some SVRs didn't see a rising interest rates could no comfort. These managerial accounting questions relate with effective cost assignment and optimal cash strategy tricks of a company enterprise-the appropriate mix of costs management strategies that maximizes the return on your investment and shareholders' wealth while minimizing the expense of operations, simultaneously. Based on the above two kinds of comparison and analysis of the concept of earnings, reveals the inadequacy of accounting earnings, i.e., the accounting income does not take into account inflation, the production gains, goodwill to improve the impact of changes and their value, and can be found on only the pursuit of reliability, and can be measured, which affect the enterprise's profit ability and continuous operation ability. Accounting, since the 1950 s began to pay attention to absorb the income concept of some reasonable kernel of economics, the concept of modern accounting theory of income in the income concept of economics. The market has its origins in ancient times when people used the term of place to trade in fixed time or place. In the present, the market has two meanings, one is the trading place, such as traditional market, stock market, futures market, etc., another meaning is the general term of trading activity. The word "market" refers not only to a trading venue but also to all transactions. So when it comes to market hours, it's not just about the size of the site, it's about whether the consumer activity is active. In a broad sense, all property rights transfer and exchange relationships can be market. The plan, which is applied to the organization as a whole, is called a strategic plan for the organization to set up overall goals and to seek the organization's place in the environment. The plan for the details of how the overall goal is implemented is called the job plan. The strategic plan and the job plan are different in terms of time frame, in terms of scope and whether they include a set of organizational goals that are known. Strategic planning tends to include persistent intervals of time, usually five years or more, covering a wide range of areas and does not specify specific details. Furthermore, an important task of the strategic plan is to set goals; The job plan assumes that the goal already exists, but only provides a way to achieve the goal.