At the time of. The shape of the car was similar to that of the "sedan" in ancient China, and was as glorious as the car. The car was then called a car. First car, its body modelling is basically used for the carriage, in the form of so called "horseless carriage" English name Sedan is refers to the European noble a luxury passenger carriage, decoration not only pay attention to, and it is enclosed, wind, rain and dust, and to improve the degree of safety. When it was introduced to the United States in the 18th century, it was only possible for rich people in a few big cities such as New York and Philadelphia to enjoy it. When ford introduced the model T model in 1908, the body was changed from open to closed, and its comfort and safety improved greatly. Ford referred to his "Closedcar" as Sedan. The famous ford model T is the best car in the world. 4. Universality. The actual planning involves each manager and employee in the organization, an organization's overall goal is determined, managers at all levels in order to achieve the organizational goals, make the level of organizational work smoothly, all need to make a plan. 2. Equality of shares, that is, each share of the same kind shall have equal rights; The international monetary fund cut its growth forecast for the UK to 1.6 per cent this year from 1.7 per cent in October and is expected to grow by 1.5 per cent in 2018. (3) according to the state administration of taxation on implementing the < enterprise accounting system > need clear notice on the problem of income tax (no. 45 (2003) of the state administration of taxation), specified in article 3 of the enterprises have been extracted impairment, price or the assets of the provision for bad debts, if the ready to declare the modulated taxable income, transfer related to the disposal of related assets and written off, should be allowed to make the opposite pay taxes is adjusted. Therefore, the enterprise liquidation or transfer unit (or a subsidiary of independent accounting) all of the equity, be liquidated or transfer of enterprise should according to the past has sterilized and increase taxable income of the provision for bad debts such as the amount of asset impairment provision, the corresponding scale down taxable income, increase the undistributed profit, assignor (or investor) share the right Network planning technology is a scientific method of planning and management, which is developed with the development of modern science and technology and industrial production. In the 1950s, in order to meet the needs of scientific research and the management of new production organizations, some new methods of planning management were introduced abroad. In 1956, dupont studied the key line method of network planning technology (CPM) and tried it on a chemical engineering project, and achieved good economic results. In 1958 the United States naval weapons when "Polaris" missile plans, applied the plan evaluation method (abbreviated as PERT) project plan arrangement, evaluation, audit and control, was a huge success. In the early 1960 s, the network planning technique, has been in the United States all new construction fully adopt this kind of new method for program management, could be introduced into Japan and Western Europe and other countries. With the rapid development of modern science and technology and the continuous improvement of management level, network planning technology is also developing and improving. At present, it has been widely applied in the fields of industry, defense, construction, transportation and scientific research of the world, and has become a scientific method of modern production management in developed countries. 6. Clarity. Plan should be clearly expresses the organization's goals and tasks, clearly expresses the resources necessary to achieve goals and taken by the procedures, methods and means, explicitly expresses the managers at all levels in the rights and duties in the process of execution plan.