The establishment of shares refers to the pledge of the pledge of shares, which can be transferred according to law. The quality of the shares shall be entered into a written contract and shall be registered with the securities registration authority, and the pledge contract shall take effect from the date of registration. The shares may not be transferred after the quality of the shares, except as agreed by the pledgor and the pledgee. Upon the consent of the pledgee, the proceeds from the transfer of the shares by the pledgee shall be paid to the pledgee to liquidate the secured claims or to the third party as agreed with the pledgee. However, the company shall not accept the shares of the company as the subject matter of pledge. These managerial accounting questions correspond with effective cost assignment and optimal cash strategy tips for a small business enterprise-the appropriate combination of costs management strategies that maximizes the return and shareholders' wealth while minimizing the cost of operations, simultaneously. According to Jerome McCarthy, "basic marketing" : a market is a group of potential customers with the same needs; They are willing to trade the goods or services offered by the seller in exchange for something of value, which is the way to meet the demand. Among them, the repeal of the affordable care act means obamacare will be repealed, and the tax reform bill has essentially repealed obamacare. The media is expected to sign a tax reform bill on January 3 that would make it a bill. Another element of the market-tracking plan is determining the number of foreign exchange futures markets to track and the number of transactions to be traded within a certain period of time.