are country clubs non profit (2) passenger car: a rectangular carriage, which is mainly used for vehicles carrying personnel (more than 9 persons) and their carry-on items “We are a trade specialist so all retail enquiries and enquiries from smaller independent installers are handled by our customers, which means they are sharing directly in the success of our campaign.” marque In management, the plan has a double meaning, one is the work plan, is refers to according to the analysis of external environment and internal conditions, put forward in the future a certain period of time to achieve organizational goals and achieve the goal of the solution way. Secondly, plan form, it is to point to in words and index within the organization of the form of expression and organization of different departments and different members of a certain period of time in the future about the management of the direction, content and way to arrange events. 5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods.