Historical costs differ from current values In the 18th century, the western countries successively carried out the industrial revolution, the universal adoption of large machinery, laid the foundation for the establishment of factory system. In 1771, British man Richard arkwright1732-1792 founded the first cotton-yarn factory in the city of kron. In the 1930s and 1940s, the factory system was established in Britain, Germany and other countries. The main sex of factory system is: to carry out large-scale intensive labor; Using big machine to improve efficiency production; Implement the employment system; The division of labor is deepening and production is socialized. The establishment of factory system marks the real birth of enterprises. V6 motor There are also time factors. "As the market develops, we have the opportunity to sell our 3D XPoint to partner Intel." 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.