In terms of the importance of the plan, the plan can be divided into strategic planning and operational planning. Meet with difficulties, clothing retailers in October and November for coat and knitwear sales was blocked by the untimely warm weather, while the housing market slowdown means DIY furniture chain and tough times. The five-year average interest rate is also gradually rising, now more than 2 percentage points for the first time since July 2016. The income from the transfer of equity investment and the income tax treatment of losses Charlotte Nelson, of Moneyfacts, said: "only 56 providers of SVR went up, seven of which raised their interest rates by less than 0.25 percentage points, resulting in a more modest rise in average SVR. 1. The accounting income is based on the actual economic business of the enterprise, and the sales revenue obtained from selling products or providing services is deducted from the cost of actual sales revenue. These economic businesses include both external and internal transactions. Business activities with the outside world transfer the assets or liabilities of an enterprise, since it is usually a direct monetary income, so its measurement is generally accurate. The use or transfer of assets within an enterprise, as a result of a non-direct monetary balance, is usually not accurate. According to traditional accounting views, changes in market prices or expected prices are not included in the transfer of internal assets. When a transaction occurs, the price of an old asset is usually transferred to the new asset, which is the measurement of the proceeds of the transaction. The transaction method automatically deduces the process of determining income during sales or trading, as well as the cost transfer practice in accounting.