non profit financial education Generally speaking, the interest rate varies according to the term of measurement, indicating that the method has annual interest rate, monthly interest rate and daily interest rate. 1. Industrial age Under the conditions of open economy, the scale of international capital flows is huge, which greatly exceeds international trade volume, indicating the great development of financial globalization. The impact of interest-rate differentials on exchange rate movements is more important than in the past. When a country tightening credit, interest rates will rise, character formed in the international market interest rate difference, will cause the short-term funds internationally mobile, capital generally always is flowing from countries with low interest rates to countries with high interest rates. With the development of social division of labor and market economy, the concept of market is also developing and deepening, and the multiple meanings of different levels are reflected in the deepening of the project. How do firms choose their overhead cost assignment? How do firms choose optimal cash strategy determined by critical production activities that create and capture values? What is the nature and function of expense assignment? What are reasons for expense indicators or cost drivers? What are some policy implications of the Activity Based Costing in formulating effective cost assignment and spending budget strategies?