In accordance with the current accounting standards, its accounting cycle can be defined as the following cycles: (1) monthly reporting (2) quarterly reporting (3) semi-annual reporting (4) annual reporting. Based on the accounting requirements of the transactions that exist, through the monthly, quarterly and annual reporting model for accounting, the data era transactions are frequent and large number of inconsistent with the characteristics. When conducting online transactions, if you stop for a day without accounting reporting processing, there are many problems that can occur. For example: returns, reported losses, transaction settlement error code and other issues, for the accounting process to bring serious problems, for many transactions occurring data, only through the accounting cycle for a good solution to deal with all the accounting problems from the root.