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. 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. 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. 6. The gasoline tubing in the engine room ruptured