The income or loss of equity investment in an enterprise refers to the balance of the income of the enterprise due to the withdrawal, transfer or liquidation of the equity investment. The income from the transfer of equity investment shall be incorporated into the taxable income of the enterprise and shall pay the enterprise income tax according to law. In such a simple deal, the details and considerations of the plan have exceeded what many traders can do in real deals. Therefore, it is not difficult to understand why so many people lose money in the foreign exchange futures market. Securities companies that need to invest in securities should apply for the corresponding investment financial accounts. Account can be used in financial investment in stocks (including A shares, B shares and H shares, etc.), bonds (including Treasury bonds, corporate bonds, corporate bonds, etc.), futures (including financial futures, such as stock index futures, foreign exchange futures, commodities such as metal futures, futures of agricultural products, etc.) and so on A series of financial instruments to invest in securities. The opening of the securities account can be handled by the business department of the securities companies and it needs to be handled within the trading day. Some securities companies such as guotai junan securities through the provinces website (e.g., guotai junan guangdong) online booking, through the appointment of account opening time is more flexible and corresponding work time, lunch time, daily can open an account on Saturday. She added that those who plan to pay out of five-year notes would be better off waiting for the New Year. Diversification of securities, the establishment of a scientific and effective portfolio of securities; 2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users.