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. This may have a negative effect on the sales of Xpoint products. She added that those who plan to pay out of five-year notes would be better off waiting for the New Year. In 2010, China overtakes Japan for being the other world's economy. According to economists, China continues to be a developing country with fast pace of growth. Data released that Japan\'s gross domestic product is $1.286 trillion while it is worth $1.335 trillion for China. Another source shows that Japan is increasing at 2 to 3 percent in in comparison with 10 percent 12 months of China. The independent of interest is of positive significance to show the active role of the fund users in the reproduction process.