5. Purpose. The goals set by any organization or individual are to facilitate the realization of the organization's overall objectives and the realization of certain period goals. 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. Competition refers to the economic subject in order to maintain and expand their own interests and take all sorts of behavior, the behavior of self-protection and expansion efforts in product quality, price and service advantages, varieties, etc. This may have a negative effect on the sales of Xpoint products. Investors are confused and lost on the way forward, the confusion and bewilderment itself will keeps everyone to learn, so investors are eager to learn has been exist, is the power of the instinct of the profit will lead us to learn. It is not easy to learn the key question is: futures, its difficulty may not be less than the difficulty of the transaction, this kind of difficult to make a lot of people were forced to study only a period of time, that then is in a state of flow for a long time, but it is difficult to further more in-depth study.