Accounts for purchasing digital currency

1.

If it is legal tender, then it has no effect. For example, the non legal tender issued by the central bank is regarded as a financial asset. It has little impact on the tax system

it has a subversive potential impact on accounting practice. Those who try to cheat on tax should be careful. In theory, you can analyze those evasive behaviors that you have done at almost zero cost

if digital currency is widely accepted and can play the role of currency, it will weaken the effectiveness of monetary policy and bring difficulties to policy-making. Because digital currency issuers are usually unregulated third parties, money is created outside the banking system, and the amount of circulation depends entirely on the wishes of the issuers. As a result, the money supply is unstable. In addition, the authorities are unable to monitor the issuance and circulation of digital currency, which leads to the inability to accurately judge the economic operation and brings trouble to policy-making, At the same time, it will weaken the effectiveness of policy transmission and implementation

extended data

various bill market businesses based on commercial bills are growing rapidly, and bill financing procts have become a hot field of Internet financing. However, about 70% of the current domestic bill business is still paper transactions, and supply chain finance also relies heavily on labor costs

in the future, if we realize the digital monetization of bills and adopt the blockchain transaction, we will make the bills, funds, financial planning and other related information more transparent. With the help of intelligent contract, we can generate an unforgeable, open and unique electronic contract between the borrower and the borrower, and directly realize the point-to-point value transfer, without the need for specific physical bills or central system for control and verification, It can prevent selling more than one vote, track the flow of funds in time, protect the rights of investors and rece the cost of regulators

2. What is the impact of setting currency on the accounting instry? First of all, setting up the emergence of currency, let's have a clear effect on the systematicness, convenience and purpose of the whole currency

3.

Profit and loss account: it is divided into income account and expense account. Income subjects include "main business income", "other business income", "investment income", "non business income" and other subjects. The expense items include "main business cost", "other business cost", "business tax and surcharges", "other business expense", "sales expense", "management expense", "financial expense", "income tax expense", etc

Second, according to the detailed degree of accounting information:

in order to make the accounting information provided by enterprises better meet the different requirements of accounting information users, accounting subjects must be classified according to the detailed degree of accounting information. Generally speaking, accounting accounts can be divided into general ledger accounts and Sub Ledger accounts

Third, according to economic purposes, it can be divided into inventory accounts, settlement accounts, intertemporal allocation accounts, capital accounts, adjustment accounts, collective allocation accounts, cost calculation accounts, profit and loss calculation accounts and financial results accounts

extended data

I. accounting subject meaning

accounting subject is the category of classified accounting for the specific content of accounting element object. The specific contents of accounting objects are different, and the management requirements are also different

in order to comprehensively, systematically and categorically calculate and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' equity and various profits and losses, it is necessary to set up accounting subjects according to various accounting objects. Setting up accounting subjects is a scientific classification of the specific contents of accounting objects and a method of classified accounting and supervision

in order to continuously, systematically and comprehensively calculate and supervise the increase and decrease of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and determine the item names of classified accounting in advance, and specify the accounting contents. This kind of accounting elements of the specific content of the classification of accounting items, known as accounting subjects

Second, the significance of setting up accounts is the basis of double entry bookkeeping

(2) accounting subjects are the basis of preparing bookkeeping vouchers

Accounting subjects provide the precondition for cost accounting and property inventory

Accounting subjects provide convenience for the preparation of accounting statements

5. Accounting entries of purchased fixed assets

debit: fixed assets --- RMB 3076.9

tax payable --- VAT payable (input tax) 593.10

Credit: cash on hand 4300 service life

10 years for trains, ships, machines, machinery and other proction equipment; Five years for electronic equipment, means of transport other than trains and ships, and appliances, tools and furniture related to proction and operation

fixed assets added in the current month are not depreciated in the current month, but are depreciated from the next month

1) accounting treatment of depreciation:

debit: management expenses / manufacturing expenses / sales expenses credit: accumulated depreciation

2) calculation methods of depreciation: average life method, workload method, double declining balance method and sum of years method.

6.

Assets (starting with 1):

1001 cash on hand

1002 bank deposits

1003 deposits with the central bank

1011 deposits with banks

1015 other monetary funds

1021 settlement provisions

1031 deposit margin

1051 lending funds

1101 trading financial assets

1111 repurchase financial assets

1121 notes receivable

1122 Accounts receivable

1123 prepayment

1131 Dividend Receivable

1132 interest receivable

1211 protection reserve receivable

1221 subrogation recovery receivable

1222 reinsurance receivable

1223 reinsurance reserve receivable

1224 reinsurance reserve receivable

1231 other receivables

1241 bad debt provision

1251 discounted assets

1301 loan

1302 loan loss provision

1311 agent cashing securities

1321 agent business assets

1401 material purchasing

1402 materials in transit

1403 raw materials

1404 material cost difference

1406 inventory goods

1407 issued goods

1410 price difference between purchase and sale of goods

1411 entrusted processing materials

1412 packaging materials and low value consumables Procts

1421 consumptive biological assets

1431 revolving materials

1441 precious metals

1442 debt paying assets

1451 surplus materials

1461 inventory depreciation reserves

1501 prepaid expenses

1511 independent account assets

1521 held to maturity investment

1522 held to maturity investment impairment reserves

1523 available for sale financial assets

1524 long term stocks Equity investment

1525 long term equity investment impairment provision

1526 investment real estate

1531 long term receivables

1541 unrealized financing income

1551 deposited capital margin

1601 fixed assets

1602 accumulated depreciation

1603 fixed assets impairment provision

1604 construction in progress

1605 engineering materials

1606 fixed assets liquidation

1611 financing Asset lease assets

1612 unguaranteed resial value

1621 proctive biological assets

1622 proctive biological assets accumulated depreciation

1623 public welfare biological assets

1631 oil and gas assets

1632 accumulated depletion

1701 intangible assets

1703 intangible assets impairment provision

1711 goodwill

1801 long-term deferred income tax assets

1811 1901 profit and loss of pending property

liabilities (starting with 2):

2001 short term loan

2002 margin deposit

2003 inter-bank loan

2004 central bank loan

2011 interbank deposit

2012 deposit taking

2021 discount liability

2101 trading financial liability

2111 special repurchase financial assets

2201 notes payable

2202 receivables Payment

2205 accounts receivable in advance

2211 employee compensation payable

2221 taxes payable

2231 dividend payable

2232 interest payable

2241 other accounts payable

2251 protective dividend payable

2261 reinsurance payable

2311 agency trading securities account

2312 agency underwriting securities account

2313 agency cashing securities account

2314 agency business negative Debt

2401 accrued expense

2411 estimated liability

2501 deferred income

2601 long term loan

2602 long term bond

2701 untimely liability reserve

2702 insurance liability reserve

2711 insured deposit

2721 independent account liability

2801 long term payable

2802 unrecognized financing expense

2811 special payable

2901 delivery Deferred income tax liabilities

common class (starting with 3):

3001 clearing fund transactions

3002 foreign exchange trading

3101 derivatives

3201 hedging instruments

3202 hedged items

owner's equity class (starting with 4):

4001 paid in capital

4002 capital reserve

4101 surplus reserve

general risk reserve

4103 current year profit

41 04 profit distribution

4201 stock

cost category (starting with 5):

5001 proction cost

5101 manufacturing cost

5201 labor cost

5301 R & D expenditure

5401 engineering construction

5402 engineering settlement

5403 mechanical operation

profit and loss category (starting with 6):

6001 main business income

6011 interest income

6021 handling fee income

6031 premium income

6032 sub premium income

6041 lease income

6051 other business income

6061 exchange gain and loss

6101 fair value change gain and loss

6111 investment income

6201 amortization of insurance reserve

6202 amortization of compensation expense

6203 amortization of reinsurance expense

6301 non operating income

6401 main business cost

6402 other business cost

6405 business tax and surcharges

6411 interest expense

6421 service charge expense

6431 surrender fund

6541 premium out of line

< P > 6542 subcontracting expense

6601 selling expense

6602 management expense

6603 financial expense

6604 exploration expense

6701 asset impairment loss

6711 non operating expense

6801 income Tax profit and loss adjustment before 6901 account number is listed according to the order of account classification in the chart of accounts. The general requirements are: the number should be scientific and reasonable, not only mark the difference between major categories and minor categories, but also show the order, clear-cut and interrelated. The number should be simple and clear, easy to remember and use

the number of digits should not be too many, and it should be flexible to supplement subjects. The numbering of accounting subjects is carried out by means of numbers, words, letters, horizontal lines and circles

extended data:

difference between finance and Accounting:

financial management refers to the activities of using management knowledge, skills and methods to manage the raising, use and distribution of enterprise funds. Mainly in the pre event management, focusing on "reason"
accounting refers to the work of continuously reflecting, supervising and participating in decision-making of business activities in the form of funds. It's mainly after the event accounting, focusing on "calculation"

the purpose of the two is to manage the business and improve the efficiency of the enterprise; The target is enterprise funds. In practical work. The two often cross each other, regardless of each other. Therefore, it is not difficult for you to understand why the financial department is engaged in accounting. However, their functions and contents are different

in addition, both of them are independent professional disciplines, and there is absolutely no question of who contains whose tax law or whose status is higher than who< br />

7.

1. Accounting entry recording method of interest income from bond purchase:

debit: held to maturity investment - accrued interest

Credit: investment income

2. Interest payable:

interest payable refers to the interest payable by an enterprise according to the contract, including deposit taking, interest payment by installments, long-term loan e for principal repayment, enterprise bonds, etc. Detailed accounting can be carried out according to depositors or creditors

3. If the purchase price paid includes the interest that has reached the interest payment period but has not yet been received, the "interest receivable" account should be debited. The accounting entries are as follows:

debit: held to maturity investment cost

Credit: bank deposit

4, The accounting entries are as follows:

debit: bank deposit

Credit: financial expenses

extended data:

facing all kinds of risks that may be encountered in the process of bond investment, investors should take them seriously, use all kinds of methods and means to understand risks, identify risks, and find out the causes of risks, Then, it formulates the principles and Strategies of risk management, uses various skills and means to avoid and transfer risks, reces risk losses, and strives to obtain maximum benefits

(1) risk demonstration before investment. Before investment, we should fully understand and master all kinds of information through various channels, and analyze all kinds of risks that the investment object may bring from the macro and micro aspects

(2) formulate various investment strategies that can avoid risks

(1) the maturity of bond investment is ladder. The so-called maturity ladder refers to that investors invest their funds in bonds with different maturities. Investors often keep short-term, medium-term and long-term bonds in their hands. No matter when, there are always some bonds that are about to mature. When they mature, they invest their funds in the longest term securities

(2) diversification of bond investment types. The so-called diversification means that investors invest their funds in various bonds, such as treasury bonds, corporate bonds, financial bonds, etc. The yields and risks of various bonds are different

(3) the term of bond investment is short-term. The so-called short-term means that investors invest all their funds in short-term securities. This kind of investment method is more suitable for Chinese enterprise investors

(3) using various effective investment methods and techniques

hedging with treasury bond futures. Hedging of treasury bond futures is very effective to avoid interest rate risk in treasury bond investment. Treasury bond futures trading refers to that when investors buy or sell treasury bonds in the financial market, they make a forward transaction of the same type of bonds correspondingly, and then flexibly use short and long trading skills to hedge the two transactions at an appropriate time, and use the profit and loss of futures trading to offset or partially offset the profit and loss of spot trading within the relevant period, So as to avoid or rece the interest rate risk of national debt investment

8. 1、 Assets
1 1001 cash on hand of enterprises
2 1002 bank deposits of various funds deposited by enterprises in banks or other financial institutions
3 1003 deposits of various funds deposited by enterprises (banks) in the people's Bank of China (hereinafter referred to as "the central bank"), including the transfer of business funds, the transfer of funds, the transfer of funds, the transfer of funds, the transfer of funds, the transfer of funds, the transfer of funds, the transfer of funds, the transfer of funds, the transfer of funds, the transfer of Handle intra city bill exchange and cross system fund transfer, withdrawal or cash deposit
4 1011 deposits of interbank enterprises (banks) in domestic and overseas banks and non bank financial institutions
5 1012 bank draft deposits, bank promissory note deposits, credit card deposits, L / C margin deposits, investment deposits, deposits in other places and other monetary funds of other monetary capital enterprises
6 1021 the amount deposited by a clearing provision enterprise (Securities) in a designated clearing agency for the purpose of clearing and settlement of securities transactions. Settlement fees charged by enterprises (Securities) to customers and paid to stock exchanges
7 1031 deposit various kinds of deposit money that enterprises (Finance) need to deposit or pay for business< The fair value of the trading financial assets such as bond investment, stock investment and fund investment held by the trading financial assets enterprise for the purpose of trading
9 1111 the enterprise (Finance) that purchases the financial assets for resale first and then resells the bills and securities at a fixed price according to the resale agreement Loans and other financial assets
10 1121 bills receivable commercial bills received by enterprises for selling goods and providing services, including bank acceptance bills and commercial acceptance bills
11 1122 accounts receivable the amount that an enterprise should collect for selling goods, providing services and other business activities
12 1123 prepayment the amount that an enterprise advances in accordance with the provisions of the contract. If there are not many prepayments, this account may not be set, and the prepayments can be directly recorded in the "accounts payable" account
13 1131 cash dividends receivable enterprises should receive and profits distributed by other companies
14 1132 the interest receivable is the interest that should be charged on the trading financial assets, held to maturity investments, available for sale financial assets, loans, deposits with the central bank, lending funds, purchase of resale financial assets, etc
15 1201 the subrogation recovery amount recognized by the enterprise (insurance) after assuming the liability of indemnity in accordance with the original insurance contract
16 1211 the reinsurance account receivable the amount collected by the enterprise (insurance) engaged in reinsurance business
17 1212 the reinsurance amount receivable recognized by the enterprise (reinsurance cedor) engaged in reinsurance business has not expired In addition to deposit margin, repurchase of financial assets for resale, notes receivable, accounts receivable, prepayment, dividends receivable, interest receivable, subrogation recovery receivable, reinsurance receivable, reinsurance contract reserve receivable Other receivables and provisional payments other than long-term receivables
19 1231 bad debt provision for accounts receivable of enterprises< The amount of money lent by lending enterprises (Finance) to other domestic and overseas financial institutions
22 1303 various customer loans issued by lending enterprises (banks) according to regulations
23 1304 provision for loan loss the provision for impairment of loans of enterprises (banks). The assets with provision for loan loss include discount assets, lending funds, customer loans, syndicated loans, trade financing, agreement overdraft, credit card overdraft, transfer loans and advances, etc.
24 1311 agent cashing securities enterprises (securities, banks, etc.) accept principal-agent cashing e securities
25 1321 agency business assets are assets formed by an enterprise's agency business that does not bear risks
26 1401 the purchasing cost of materials purchased by a material purchasing enterprise through daily material accounting based on planned cost
27 1402 in transit material enterprises use the actual cost (or purchase price) for daily accounting of materials, commodities and other materials, as well as the purchase cost of in transit materials that have been paid but have not been accepted and put into storage
28 1403 all kinds of materials in stock of raw material enterprises
29 1404 difference of material cost the difference between the planned cost and the actual cost of materials that an enterprise uses for daily accounting
30 1405 the actual cost (or purchase price) or planned cost (or selling price) of various goods in stock of an enterprise
31 1406 the actual cost (or purchase price) or planned cost (or selling price) of the delivered goods that do not meet the income recognition conditions
32 1407 the difference between the purchase price and the selling price of a commodity that an enterprise uses for daily accounting
33 1408 the actual cost of all kinds of materials, commodities and other materials processed by other units entrusted by the entrusted processing material enterprises
34 1411 planned cost or actual cost of revolving materials in an enterprise
35 1421 the actual cost of consumptive biological assets held by enterprises (Agriculture)
36 1431 the cost of gold, silver and other precious metal inventory held by precious metal enterprises (Finance)
37 1441 the cost of the physical debt paying assets obtained by the enterprise (Finance) according to law and ready to be disposed of in accordance with the relevant provisions
38 1451 the cost of damaged and surplus materials obtained by the damaged and surplus material enterprise (insurance) after assuming the liability of insurance compensation according to the original insurance contract
39 1461 the cost of assets obtained by the enterprise (leasing) of financial leasing assets to carry out financial leasing business
40 1471 inventory falling price reserve the enterprise's inventory falling price reserve
41 1501 held to maturity investment the enterprise's held to maturity investment's amortization cost
42 1502 impairment provision for held to maturity investment
43 1503 the fair value of available for sale financial assets held by an enterprise
44 1511 long term equity investment held by long-term equity investment enterprises, which are accounted by cost method and equity method
45 1512 impairment provision for long-term equity investment
46 1521 the cost of investment real estate measured by cost model
47 1531 long term receivables long term receivables of enterprises
48 1532 unrealized financing income included in lease income or interest income by stages
49 1541 the capital margin deposited by the enterprise (insurance) according to the prescribed proportion
50 1601 the original price of fixed assets held by fixed assets enterprises
51 1602 accumulated depreciation the accumulated depreciation of fixed assets of an enterprise
52 1603 provision for impairment of fixed assets
53 1604 the expenditure of capital construction, renovation and other projects under construction of construction enterprises
54 1605 the cost of various materials prepared by engineering materials enterprises for construction in progress
55 1606 fixed assets liquidation: the value of fixed assets transferred out by enterprises e to sale, scrapping, damage, foreign investment, exchange of non monetary assets, debt restructuring and other reasons, as well as the expenses incurred in the liquidation process
56 1611 the unguaranteed resial value of assets leased out by an unguaranteed resial value enterprise (leasing) through financial leasing
57 1621 original price of proctive biological assets held by proctive biological assets enterprises (Agriculture)
58 1622 accumulated depreciation of proctive biological assets accumulated depreciation of mature proctive biological assets of enterprises (Agriculture)
59 1623 the actual cost of public welfare biological assets held by public welfare biological assets enterprises (Agriculture)
60 the original price of the rights and interests of the mining area and oil and gas wells and related facilities held by 1631 oil and gas asset enterprises (oil and gas exploitation)
61 1632 cumulative depletion of oil and gas assets of enterprises (oil and gas exploitation)
62 1701 the cost of intangible assets held by an enterprise includes patent right, non patent technology, trademark right, right, land use right, etc
63 1702 accumulated amortization the accumulated amortization of intangible assets with limited service life
64 1703 provision for impairment of intangible assets
65 1711 goodwill value formed in business combination
66 1801 long term unamortized expenses expenses that have been incurred by the enterprise but should be borne by the current period and subsequent periods with an apportionment period of more than one year, such as improvement expenses of fixed assets leased by operating lease, etc
67 1811 deferred income tax assets arising from dectible temporary differences recognized by enterprises
68 1821 the value of independent account assets recognized by independent account assets enterprises (insurance) in the risk protection part is not the investment linked procts accounted for in the split accounting
69 1901 the value of inventory surplus, inventory loss and damage of various properties found out in the process of inventory. The abnormal shortage and loss of materials ring transportation are also accounted by this subject< (2) liabilities
70 2001 short term loans: all kinds of loans with a term of less than one year (including one year) borrowed by enterprises from banks or other financial institutions< Enterprises (Finance) receive various deposits deposited by customers
72 2003 funds borrowed from domestic and overseas financial institutions by enterprises (Finance) with borrowed funds
73 2004 loans from the central bank by enterprises (banks)
74 all kinds of deposits other than interbank deposits absorbed by deposit taking enterprises (banks) in 2011
75 deposits of domestic and overseas financial institutions absorbed by interbank deposit enterprises (banks) in 2012
76 2021 discount debt enterprises (banks) to deal with commercial paper business such as cash into the funds
77 2101 fair value of trading financial liabilities undertaken by enterprises
78 2111 funds for selling repurchase financial assets the funds that enterprises (Finance) integrate into financial assets such as bills, securities and loans that are sold first and then bought at a fixed price according to the repurchase agreement
79 2201 bills payable commercial bills drawn and accepted by enterprises for purchasing materials, goods and accepting labor supply, including bank acceptance bills and commercial acceptance bills
80 2202 accounts payable the amount that an enterprise should pay for the purchase of materials, goods and services
81 2203 advances received by enterprises in accordance with the contract
82 2211 salary payable various kinds of salary payable to employees by enterprises according to relevant regulations. Undergraate programs can be accounted in detail according to "salary", "employee welfare", "social insurance premium", "housing provident fund", "trade union funds", "employee ecation funds", "non monetary welfare", "dismissal welfare", "share based payment" and so on
83 2221 taxes payable enterprises calculate various taxes payable in accordance with the provisions of the tax law
84 2231 interest payable the interest payable by the enterprise in accordance with the contract
85 2232 cash dividends or profits distributed by enterprises with dividends payable
86 2241 other accounts payable enterprises except