3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. Do foreign exchange business plan has a lot of principles and rules, but if it comes down to the simplest elements, it is nothing but make a entry and exit the starting point for any deal, at the end of the deal is profitable. Once the starting point is established, the change in the price level can be attributed to rising, falling or maintaining the original state. A trading plan must draw up a blueprint for action to enter the actual trading market. Once the price level has occurred to any of the three changes mentioned above, the trader can make the decision to buy or sell according to the plan. The diversity of creators and the regulation of innovative and friendly regulation is essential to the establishment of a mechanism for equality and human rights characteristics.