This refers to the industrial handicraft industry from the feudal society to the early stage of capitalism. In the 16th century to the 17th century, some western countries of the feudal social system to the system of capitalism, capitalist primitive accumulation is accelerated, deprived of farmers' land on a large scale, make cottage industry collapse, sharply to capitalism works system transformation. Industrial handicraft industry is the embryonic form of enterprise. "Conceptual framework" published by the financial accounting standards board While many key factors need to be taken into account when making plans, the core issue always is when to exit the transactions that have been entered. This actually includes three exit plans. For one thing, there must be a plan to accept losses, and to pull out if the deal loses. Second, there must be a plan to accept a profit, and once the profit target is met, it will be satisfied. Third, there must be a plan that allows the trader to exit the transaction in the event that a significant change is not occurring for a considerable period of time.