Securities investment refers to investors (as a legal person or natural person) to buy shares, bonds, funds, securities, and securities derivatives, in order to get dividends, interest, and capital gains investment behavior and investment process, is an important form of indirect investment. [1] Securities investment refers to investors (as a legal person or natural person) to buy shares, bonds, funds, securities, and securities derivatives, in order to get dividends, interest, and capital gains investment behavior and investment process, is an important form of indirect investment. [1] But since the company is listed through the A+ rule (Regulation A +), the information disclosed is extremely limited. So-called A + rules, from April 2012, then President barack Obama signed A jobs bill, the bill is put forward to encourage startups getting broader capital channel, including the raise and the public markets. Diversification of securities, the establishment of a scientific and effective portfolio of securities; 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?