Which account is digital currency in
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
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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
Digital assets and digital currency are not the same thing
Digital assets refer to the non monetary assets owned or controlled by enterprises or indivials in the form of electronic data and held in daily activities for sale or in the process of proction. The emergence of digital assets benefits from office automation, digital assets rely on the development of electronic payment system, its prospects are predictable2. Digital currency
digital currency refers to the digitization of currency. Digitization doesn't mean scanning. This is just like digital signature. Digital signature does not mean scanning your signature into a digital image, or using the touchpad to obtain the signature, let alone your signature
digital currency is often mistaken for virtual currency. But virtual currency refers to non real currency. For example, when you play "Three Kingdoms" (game) or "grand Voyage", you have money, and that money is virtual. Of course, the virtual money will also have its real value
for example, if you buy her / his account from another player, you can get all the virtual assets of that player, and then it will be much easier for you to continue playing. Virtual money is not necessarily digital. For example, children play games with pebbles as virtual currency
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characteristics of digital assets:
1. High price. Because these application software with special purpose is specially developed for a specific work, its cost is relatively high, and its price is not lower than the price of fixed assets of factory buildings
(2) strong attachment. Application software must be supported by computer hardware and system software in order to play its role3. Strong interaction. Even the simplest application software also has some interactive functions, such as the error prompt to the operator, which is the most basic advantage of IT instry procts
The quantity is infinite. Digital assets as assets are scarce (because not all enterprises or indivials can create digital assets), but its supply can be unlimited. However, tangible assets are always limited e to the limitation of property and storage space Cost decreasing. The proction cost of tangible assets is positively proportional to the proction quantity References:
Network: digital assets
Network: digital currency
Let's talk about the policy changes and application conditions of Estonian license since March 10, 2020:
Estonia is one of the first countries to issue ICO in the name of a country. Estonia licenses cryptocurrency transactions. Cryptocurrency operation is permitted by other payment instruments (since August 12, 2017, it is designated as "virtual value"), remember that it is legally permitted. On December 8, 2017, Estonia officially issued a cryptocurrency trading license
Estonia is one of the 28 member states of the European Union, and belongs to the European Union as well as Malta, where the currency is located. It is planned to issue a digital cryptocurrency endorsed by the state. More and more businessmen choose to carry out crypto trading in Estonia, and at the same time carry out many other continuity businesses here. Therefore, the number of encryption projects started in Estonia is increasing
1. The most authoritative one is the notice of the Bank of China on the unified use of RMB currency symbols on February 3, 1994. The notice reproced on various websites shows that the RMB symbol stipulated by the Bank of China is "one horizontal ￥". However, it is difficult for some websites to display "two horizontal" and "two horizontal" Generally speaking, "two horizontal" and "two horizontal" are used as symbols The error is displayed as "Yiheng ￥". It is not known whether the websites that reprinted the notice also displayed the symbol in error. Because the people's Bank of China is the Central Bank of China, many people, even accounting professionals, question whether this regulation of the Bank of China has universal legal effect
2. Google on the Internet displays the relevant words of currency symbols of various countries. Without exception, the symbol of RMB is "one horizontal ￥", while the symbol of yen is "two horizontal #"
3. Sogou input method, press and hold shift and the top 4 keys to display & quot; One horizontal ￥ & quot; For this symbol, the corresponding symbol of RMB input by Sogou input method is "Yiheng ￥"< Some people think it's "two horizontal" and "two horizontal", The main reasons are as follows:
1. It was not until March 1, 1955 that the people's Bank of China issued the second set of RMB that the symbol of RMB was formally determined. Because the unit of RMB is "Yuan", and & quot; Yuan & quot; The Chinese phonetic alphabet is "Yuan", so the symbol of RMB is & quot; Yuan & quot; The first letter "Y" in Chinese phonetic alphabet. In order to distinguish between "Y" and Arabic numerals, we add two horizontal lines to the word "Y" and write "two horizontal lines" &, The pronunciation is still yuan. From then on, people began to use this symbol to express RMB, and use it as the head symbol when writing digital amount. It is clearly stated here that it is to add two horizontal lines. Before the people's Bank of China denies this, it seems that no one has the right to change it
2. Many bank passbooks, documents and documents of tax bureau are marked with "two horizontal ￥" They think that the bank's passbook, documents and documents of the tax bureau are the blueprint, and they don't doubt whether they are right or wrong.)
3. The book "finance" written in black and white in the university accounting major is "two horizontal and two horizontal"
4. Another humorous way of saying this symbol is that once a woman marries her husband, she will be rich, so the word "Daofu" is the symbol of money
5. Computer language can't recognize "two horizontal" and "two horizontal" in programming This symbol should be replaced by "Yi Heng Yuan"
6. Press and hold the ALT key, continuously type the four numbers 0165 on the keyboard, and then release the ALT key to display "two horizontal & # 165;" It's a symbol
see, the second point is that the symbol of RMB is "&" 165; " There are many reasons and they are well founded. Don't argue in the future. It's y plus two horizontal lines
conclusion: & Press and hold the ALT key, continuously input four numbers 0165 on the keyboard (ALT)
There are three standards for the classification of accounting subjects: first, the classification of accounting subjects; Second, the detail of accounting information; The third is the economic use of accounting subjects.
1. According to the classification of accounting elements:
1. Asset subjects: according to the liquidity of assets, they are divided into subjects reflecting current assets and subjects reflecting non current assets
2. Liability accounts: according to the repayment period of liabilities, they are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities
3. Common subjects: the characteristic of common subjects is to define their nature from the direction of their ending balance
Owner's equity: according to the formation and nature of equity, it can be divided into capital account and retained earnings account Cost subjects: including "proction cost", "labor cost", "manufacturing cost" and other subjects 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
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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 statementsAccount code:
I. asset Code:
1. 1001 Code: refers to the cash on hand of an enterprise
2, 1002 Code: refers to all kinds of money deposited by bank deposit enterprises in banks or other financial institutions
3, 1003 Code: refers to all kinds of funds deposited by enterprises (banks) with the central bank in the people's Bank of China (hereinafter referred to as the "central bank"), including the allocation of business funds, the handling of intra city bill exchange and cross system fund transfer, withdrawal or deposit of cash, etc
4. 1011 Code: refers to the funds deposited by enterprises (banks) with the same trade in domestic and overseas banks and non bank financial institutions
5, 1012 Code: refers to other monetary funds such as bank draft deposit, bank promissory note deposit, credit card deposit, L / C margin deposit, investment deposit, foreign port deposit of other monetary funds enterprises
6. 1021 Code: refers to the amount deposited by the settlement provision enterprise (Securities) into the 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 Code: it refers to all kinds of deposit money that the deposit enterprise (Finance) needs to deposit or pay for business
8, 1101 Code: refers to the fair value of trading financial assets such as bond investment, stock investment and fund investment held by trading financial assets enterprises for trading purposes
9, 1111 Code: refers to the funds raised by the enterprises (Finance) who buy the financial assets for resale, such as bills, securities, loans and other financial assets, which are first bought and then resale at a fixed price according to the resale agreement
10, 1121 Code: refers to the commercial bills received by bill receivable enterprises for selling goods, providing services, etc., including bank acceptance bills and commercial acceptance bills
11, 1122 Code: refers to the accounts receivable enterprises e to sales of goods, services and other business activities should be collected
12, 1123 Code: refers to the prepayment enterprise in accordance with the provisions of the contract. If there are not many prepayments, the prepayment can be directly recorded in the "accounts payable" account without setting this account
13, 1131 Code: refers to the cash dividends that the enterprise should receive and the profits distributed by other units
14, 1132 Code: it refers to the interest receivable of trading financial assets, held to maturity investment, available for sale financial assets, loans, deposits with the central bank, lending funds, purchase of resale financial assets, etc
15, 1201 Code: it refers to the subrogation recovery confirmed by the enterprise (insurance) that receivable the subrogation recovery according to the original insurance contract
(2) liability Code:1. 2001 Code: refers to all kinds of short-term loans borrowed from banks or other financial institutions with a term of less than one year (including one year)
2, 2002 Code: refers to the deposit enterprise (Finance) receives various deposits deposited by customers
3, 2003 Code: refers to the funds borrowed from domestic and overseas financial institutions by the enterprises (Finance) with borrowed funds
4. 2004 Code: refers to the funds borrowed from the central bank by the central bank borrowing enterprises (banks)
5. 2011 Code: refers to all kinds of deposits other than interbank deposits absorbed by deposit taking enterprises (banks)
6. 2012 Code: refers to the deposits of domestic and overseas financial institutions absorbed by interbank deposit enterprises (banks)
Code 2021: refers to the capital that the discount liability enterprise (bank) integrates in the business of transferring commercial paper into cash 2101 Code: refers to the fair value of trading financial liabilities undertaken by enterprises with trading financial liabilities8, 2111 Code: refers to the funds that the enterprise (Finance) sells and then buys the bills, securities, loans and other financial assets at a fixed price according to the repurchase agreement
9, 2201 Code: refers to the commercial bills issued and accepted by bill payable enterprises for purchasing materials, goods and accepting labor supply, including bank acceptance bills and commercial acceptance bills
10, 2202 Code: refers to the accounts payable enterprises e to the purchase of materials, goods and services and other business activities should pay
11, 2203 Code: refers to the amount received in advance by the enterprise in accordance with the provisions of the contract
12, 211 Code: it refers to all kinds of salaries payable to employees by enterprises according to relevant regulations. The detailed accounting of undergraate programs can be carried out according to "salary", "employee welfare", "social insurance premium", "housing accumulation fund", "labor union funds", "employee ecation funds", "non monetary welfare", "dismissal welfare" and "share payment"
13, 2221 Code: refers to all kinds of taxes that enterprises should pay according to the tax law