profits and loss The essence of the plan is to identify the objectives and the ways and means to achieve them. Therefore, how to move towards the established goal and achieve the organizational goal, the plan is undoubtedly the standard of all behaviors in the management activities. It directs people in different Spaces, time and positions to achieve their goals in an orderly fashion around a general goal. If there is no planning instruction, the manager will be shown as aimless aimlessness, and the manager will be shown as the policy decision to make decisions and make decisions. The result must be the chaos of organizational order, and the result of a lot of work. In a modern society, it can be said that almost every undertaking, every organization, and even every person's activities cannot have no blueprint. The form of shares is the share certificate. Different types of joint-stock enterprises, the specific form of their share certificates are different. Among them, only the limited company is used to express the company shares the form is the stock. Stock shall be recorded according to the amount of capital represented by the shares and shall be recorded by shareholders' share of capital contribution and shareholder rights for the public subscription and transfer of transactions. Holding a stock means owning a stake in a limited company, acquiring a shareholder's qualification, and exercising shareholder rights. As the dental industry is rapidly expanding, the requirement of dentists and staffs has risen tremendously. A dental clinic needs to consider employing more and more candidates to own top quality and efficient patient care. Apart from patient care, there are lots of other needs that have to be handled with professionalism, trust , care. It is because of this belief that some of the most efficient and experienced staffs including dentists are expected in the industry. However, occasionally, the need for extra dentists could be short-term. On the other hand, some dental practices may additionally require a temporary dentist to meet the duties of another. Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. The differences between the two countries are significant because the basic national conditions and economic system of the two countries are fundamentally different. Planned economy and planned economy into market economy, the stage because the traditional pattern of economic and financial structure, imperative the mandatory administrative regulations directly effective, fast, accurate, coupled with the central bank's marketization operation ability is limited, the lack of experience, the benchmark interest rate to today still become society's widespread interest rate decision criteria. The fed is highly marketable, with each "federal funds rate" adjusting to market results after open market operations. The bank maintained its main interest rate by 0.0 percentage point and raised its 2017 GDP growth forecast by 2 percentage points to 2.4 percentage points. The Christmas season is an occasion you will certainly wish to spend with your friends and family. It is not even the sharing of gifts that matters, although you cannot discount the wide smiles it brings. It is the presence of people you love while you celebrate the summer season?s highlight, Christmas Eve. You should be prepared with many activities that may continue the fun in the air and steer clear of what every host or hostess fears most, which is boredom. One of the wonderful activities you can do is to get everyone sing in unison each of the Christmas songs they know.