While many key factors need to be taken into account when making plans, the core issue always is when to exit the transactions that have been entered. This actually includes three exit plans. For one thing, there must be a plan to accept losses, and to pull out if the deal loses. Second, there must be a plan to accept a profit, and once the profit target is met, it will be satisfied. Third, there must be a plan that allows the trader to exit the transaction in the event that a significant change is not occurring for a considerable period of time. Is one of the more common usage refers to various enterprises independent, non-profit organization (can be legal person, also can not), and can be further divided into companies and enterprises, the latter such as partnerships, sole proprietorship enterprise, individual industrial and commercial households, etc. Commodity market refers to a fixed location, facilities, there are several operators admission management, tax respectively, the market management is responsible for the management, property management, centralized, publicly traded for tangible commodity trading places. This concept has three meanings: first, commodity market is a commodity trading place composed of transaction subject, transaction object, transaction carrier and other elements. Second, the commodity market is the place to provide services, which is a trading venue for producers and consumers to provide a certain quality of service. Third, the commodity market is the place to provide sensory experience. Therefore, commodity market is the product of commodity economy development to a certain stage. According to the travelling expenses data, in mid-december in zhejiang market price of R22 / everything/R410a 1.53/2.57/36500 yuan/ton, respectively, from early September at the bottom of the periodic rebounded 20% / 38% / 46% respectively, the downstream demand off-season, but the price of raw material hydrofluoric acid, chloride methane due to higher environmental factors superposition enterprise starts ascending space limited (according to the travelling expenses, effective device industry starts. Seventy percent), refrigerant price off-season does not light. Moreover, the average price of r22/r22/r134a/R410a has increased by 68%/32%/103%, respectively, from 2016Q4. Compared with the raw material spread, we have been able to calculate the company's overall profitability. 6. The accounting benefit is bound by the prudent principle. According to the principle of prudence, when there are a variety of accounting methods to choose from an economic business of an enterprise, it should choose a method that neither overestimates nor depreciates the benefits. Enterprises manipulate profits to achieve homogenization of profits, most of which adopt the method of overestimating earnings, and the subjective selection of the period of value-added.