==参考资料==
市场部分参考书目及资料：
财务会计(英文版)(原书第5版) - 杰里J.韦安特
普通高等教育"十一五"国家级规划教材•教育部推荐教材•中国人民大学会计系列教材:财务会计学(第5版) ~ 戴德明 (编者), 林钢 (编者), 赵西卜 (编者)
XLP accounting guide(First edition)~ Sugarman Chang
Sun Yat-sen accounting lesson PPT
XLP思维与分享整合参考资料：
[1] Rohrbach, Bernd: "Kreativ nach Regeln – Methode 635, eine neue Technik zum Lösen von Problemen". Creative by rules - Method 635, a new technique for solving problems first published in the German sales magazine "Absatzwirtschaft", Volume 12, 1969. p73-75 and Volume 19, 1 October 1969.
[2] Wikipedia. 6-3-5 Brainwriting. http://en.wikipedia.org/wiki/6-3-5_Brainwriting. 2014-04-27.
[3] Julie S. Linsey and Blake Becker. "Effectiveness of Brainwriting Techniques: Comparing Nominal Groups to Real Terms" in Design Creativity 2010. London: Springer London, 2011. 166.
Based on the concept of Brainstorming, the aim of 6-3-5 Brainwriting is to generate 108 new ideas in half an hour. In a similar way to brainstorming, it is not the quality of ideas that matters but the quantity.
The technique involves 6 participants who sit in a group and are supervised by a moderator. Each participant thinks up 3 ideas every 5 minutes. The ideas are written down on a worksheet and passed on to the next participant. The participant reads the ideas and uses them as inspiration for more ideas. Participants are encouraged to draw on others' ideas for inspiration, thus stimulating the creative process. After 6 rounds in 30 minutes the group has thought up a total of 108 ideas.[2]