"Conceptual framework" published by the financial accounting standards board Plan form, it is to point to in words and index within the organization of the form of expression and organization of different departments and different members of a certain period of time in the future about the management of the direction, content and way to arrange. When looking for funding, you should think about your company's debt-to-equity ratio, which can be defined by dividing level of borrowed money by quantity of committed to the business. The lower the ratio is: more invested and less money borrowed, the simpler in your case is to get financing at more favorable terms. Passenger car (no more than nine) are classified into ordinary passenger cars, active senior passenger cars, passenger cars, small passenger car, convertible, warehouse back passenger car, station wagon, multipurpose passenger vehicles, short head special passenger cars, off-road car, passenger car, etc. 11 class. But in order to better future, we must expand the definition of the word "profit", the economic benefits and social benefits are included, and understand that block chain itself is a social innovation of technical solutions. These managerial accounting questions relate to effective cost assignment and optimal spending budget tips for a company enterprise-the appropriate mix of costs management strategies that maximizes the return on investment and shareholders' wealth while minimizing the price tag on operations, simultaneously. 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.