Unlike stock investing or futures trading, forex currency trading doesn't need and contains a particular market. All trades are executed Over The Counter (OTC) through high-speed interconnected electronic networks. The banks have their own dealing rooms and many individual traders trades from other home on specific encrypted currency trading software platforms. These trading platforms are usually of two sides as online or broker-side trading platforms and direct access or trader-side trading platforms. 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. We should improve the market supervision system of administrative law enforcement, industry self-discipline, public opinion supervision and mass participation.