opening stock in profit and loss account 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. Charlotte Nelson, of Moneyfacts, said: "only 56 providers of SVR went up, seven of which raised their interest rates by less than 0.25 percentage points, resulting in a more modest rise in average SVR. Surplus value is created by employing workers in the process of direct production, but it must be transferred to the currency before it can be realized. Whether or not the goods can be sold and sold at what price, profits can be achieved and how much they can be achieved will depend on the specific conditions of supply and demand and market competition. In particular, capital goods of retrieval from the industry capital movement become the commercial capital, specific implementation of commodity value and surplus value function, and accordingly obtain business profits, make the relationship more complicated and more likely to cause mystification. In the process of circulation, some factors restricting the production process, or with, or to the conflict between capital and labor, into between capital and capital, pure relationship between buyers and sellers, and so on, all this will cover the production process with the difference between the circulation process, it is easier to put the cost price as the intrinsic value of the real goods, consider profit higher than the result of the sale of commodity value, the surplus value and commodity value contained in the implementation, in the process of circulation has been reversed expression is created from the sale. Because, the original business profits are exploited by industrial capital in the process of production to the part of the surplus value of transformation of form, but is considered in the process of circulation through the buy low sell high, produce, or paid by consumers upon. And class relations are distorted, business profits are reflect the commercial capitalist through industrial capitalists to hire laborers, the relationship between exploitation and exploitation were buried, and distortion of between capitalist and capitalist and capitalist with pure commodity trading relationship between the consumers. (3) monetary benefits -- increase the monetary value of assets. There are both measurable and unquantifiable benefits in these three different forms of income. Among them: mental income is too strong to measure, monetary gain is easy to measure because of the static concept of value change. Economists, therefore, focus only on actual earnings. Value theory of the many contradictions and arguments, essentially derives from the different definitions of value, originated in the people for the different understanding of the concept of value, value, from the perspective of physics can put the theory of value based on the foundation of natural science, with a high degree of accuracy, objectivity and rationality, so that the value theory of widespread vagueness, subjectivity and ambiguity naturally are addressed. As social things all the movement and the change of value relation is in essence the motion and change, so the value theory is the foundation of social science theory, if the value theory is built on the basis of natural science, can greatly promote the fusion and unity of the social science and natural science, but also make the social science become subservient to the natural sciences.