Along with the social network virtualization, the market is not necessarily true place and place, many of today's business is achieved through the computer network, China's largest e-commerce site, taobao is to provide the exchange of virtual market. Taobao, Asia's largest online retail business circle, is committed to creating the world's preferred online retail business, founded by alibaba group on May 10, 2003. Taobao now spans two large parts of C2C (consumer) and B2C (merchant to individual). As of 2008, there were more than 98 million registered users, with the majority of online shoppers in China, covering the vast majority of online shoppers in China. In 2008, the transaction volume was 999.6 billion yuan, accounting for 80% of the online shopping market. Because economists understand earnings as actual material wealth increase, accounting experts think the output value of more than the difference between the input value is profits, there is a contradiction and two kinds of income concept. The specific performance is: "British shoppers more savvy than ever before, and ready to search the best deals on the net, the gimmicks and discount stores provide more and more sensible, many people now realize that may not be as they first appear. This year, ms lagarde said there was a marked slowdown in activity and the UK's recent performance was These managerial accounting questions relate with effective cost assignment and optimal cash strategy tricks of a company enterprise-the appropriate mix of costs management strategies that maximizes the return on your investment and shareholders' wealth while minimizing the expense of operations, simultaneously. The accounting income follows the historical cost principle and the matching principle, which is conducive to the objective reflection of the business management responsibility of the enterprise management authorities. But, due to the historical cost principle inherent defects, especially according to the present value of revenue and expenses by historical cost line, makes the calculation of accounting earnings lack of inner logical unity, and the matching principle is difficult to carry out, so that the book value of assets can not reflect its real value, cost cannot be fully compensated. And the economic benefit is measured in the current value, which reflects the actual value of the asset, which is beneficial to the full compensation of the cost. In 2017, the flash capacity of each server will be 2.5 terabytes, which will reach 8TB by 2021, and the average DRAM capacity of every server in 2017 will be 145GB, which will grow to 350GB by 2021.