Digital currency accounting
Publish: 2021-05-24 06:18:05
1. I hope it can help you
1. Accounting treatment of major foreign currency business
(L) foreign currency exchange business< (2) foreign currency purchase and sale business
debit: asset account
Credit: accounts payable (market exchange rate at the time of occurrence)
debit: accounts receivable (market exchange rate at the time of occurrence)
Credit: main business income, etc.
(3) foreign currency loan business
debit: bank deposit - US dollar account (market exchange rate at the time of occurrence)
Credit: short term loan, etc. (market exchange rate at the time of occurrence)
(4) accept foreign currency capital investment
debit: bank deposit - US dollar account (market exchange rate at the time of occurrence)
debit or credit: capital reserve (difference)
Credit: paid in capital (exchange rate agreed in the contract)
note: if the company does not have an agreed exchange rate, it should be converted according to the market exchange rate at the time of occurrence< (1) two cases of exchange gain and loss
1) foreign currency exchange. Because banks always buy at a low price and sell at a high price, enterprises always proce exchange losses
2) exchange rate changes ring the period of holding foreign currency monetary assets and liabilities: when calculating the exchange gains and losses at the end of the month, the ending balance of the foreign currency account should be converted at the ending exchange rate, and the difference between the converted amount and the book amount is the exchange gains and losses
foreign currency monetary assets. When the exchange rate rises, exchange earnings will be generated; When the exchange rate falls, there will be exchange loss
foreign currency monetary liabilities. When the exchange rate rises, there will be exchange loss; When the exchange rate falls, exchange earnings are generated
(2) treatment method
1) those meeting capitalization conditions are included in the original value of fixed assets
2) if the conditions for capitalization are not met ring the preparation period, it shall be included in the long-term deferred expenses first, and shall be included in the profit and loss in the month when the proction and operation begin
3) other cases are included in the current financial expenses
debit: bank deposits (adjusted foreign currency balance) × Exchange rate)
accounts receivable
Construction in progress
Loan: long term loan
accounts payable
financial expenses
3. Translation method of foreign currency accounting statements
(1) current exchange rate method
1) the paid in capital, capital reserve and surplus reserve in the owner's equity items are distributed by historical exchange rate, and the profits are listed according to the amount in the profit distribution statement
2) other items use the current exchange rate
3) the average exchange rate can also be used for profit and loss items
4) the translation difference of foreign currency accounting statements is included in the current profit and loss, or listed separately in the owner's equity< (2) liquidity and non liquidity project method
1) current assets and current liabilities use the current exchange rate
2) the paid in capital of long-term assets, long-term liabilities and owner's equity, capital reserve and surplus reserve adopt the historical exchange rate, and the undistributed profits are listed according to the amount in the profit distribution statement
3) in the income statement items, the historical exchange rate is used for depreciation and amortization, and the current average exchange rate is used for the rest
4) the translation difference of foreign currency accounting statements is separately listed in the owner's equity< (3) monetary and non monetary project methods
1) monetary assets (monetary funds, accounts receivable, notes receivable, etc.) and monetary liabilities (accounts payable, notes payable, long-term loans) adopt the current exchange rate
2) historical exchange rate is used for paid in capital, capital reserve and surplus reserve in non monetary item date and owner's equity item, and balance number is used for undistributed profit
3) in profit and loss items, depreciation expense and amortization expense are calculated by historical exchange rate, and the calculation formula of cost of sales items is as follows:
cost of sales = opening Inventory (historical exchange rate) + current purchase (average exchange rate) and ending inventory (historical exchange rate)
after different exchange rates are converted, the rest are calculated by average exchange rate
4) the translation difference of foreign currency accounting statements is separately listed in the owner's equity< (4) temporal method
1) the current exchange rate is adopted for monetary funds, accounts receivable and accounts payable
2) the current exchange rate is adopted for the non monetary assets (inventory, investment, etc.) reflected by the current cost, and the balance number is adopted for the other non monetary assets and the paid in capital distribution profit in the owner's equity
3) current exchange rate or average exchange rate is adopted for profit and loss items. The calculation formula of this item is as follows:
historical exchange rate is adopted for capital reserve and surplus reserve, and historical exchange rate is adopted for non depreciation and amortization expenses, Sales cost = opening Inventory (historical exchange rate) + current purchase (average exchange rate) ending inventory (historical exchange rate or current exchange rate)
calculated by different exchange rates
4) the translation difference of foreign currency accounting statements is separately listed in the owner's equity
4. China's foreign currency accounting statement conversion
China's foreign currency accounting statement conversion method is basically the single exchange rate method, that is, the current exchange rate method
(1) translation of balance sheet
1) assets and liabilities are translated according to the market exchange rate on the final account date (according to the current exchange rate)
2) except for "undistributed profit", the owner's equity is converted at the historical exchange rate
3) "undistributed profit" copies the data in the profit distribution statement
4) deferred processing of translation difference of foreign currency statements: the "translation difference of foreign currency accounting statements" is listed separately under the owner's equity category and accumulated year by year
5) the amount of J ∈ items in the balance sheet after the year beginning balance is converted according to the previous year
(2) conversion of profit statement and profit distribution statement
1) all items in the income statement and items reflecting the amount in the profit distribution statement are converted according to the average exchange rate of the current period, or the market exchange rate on the final account date (according to the average exchange rate or the current exchange rate)
2) the "net profit" in the profit distribution statement is filled in according to the amount of the item in the converted profit statement
3) the "undistributed profit at the beginning of the year" in the profit distribution statement shall be filled in according to the end of the date of the "undistributed profit" item in the profit distribution statement after the conversion of the previous period
4) the "undistributed profit" in the profit distribution table is calculated and filled in according to the amount of other items in the profit distribution table after conversion
5) the actual amount of the previous year is filled in according to the relevant figures in the profit statement and profit distribution statement after the conversion of the previous year< (1) foreign exchange refers to all kinds of payment means expressed in foreign currency, which are generally accepted by all countries and can be used for international debt settlement
(2) foreign exchange must have three characteristics: payment, availability and convertibility
(3) exchange rate, also known as exchange rate, refers to the price of one country's currency expressed in another country's currency, and the price ratio between currencies
(4) there are two pricing methods of exchange rate: direct pricing method and indirect pricing method
(5) in order to standardize the opening and use of foreign exchange accounts and strengthen the supervision and management of foreign exchange accounts, or in other words, in accordance with the regulations of the people's Republic of China on foreign exchange control and the regulations on the administration of settlement, sale and payment of foreign exchange, the regulations on the administration of domestic foreign exchange accounts are hereby formulated
(6) remittance refers to a settlement method in which the bank accepts the client's entrustment and delivers the money to the payee through its own remittance network, using appropriate payment voucher
(7) letter of credit refers to a written guarantee document issued by the issuing bank to a third party at the request of the applicant and in accordance with its instructions, with a certain amount of money and payment against the specified documents within a certain period of time
(8) collection is a settlement method in which the exporter issues a bill of exchange (with or without shipping documents) with the importer as the payer after the goods are shipped, and entrusts the Bank of the exporting country to collect the payment for goods on behalf of the exporter through its branch or agent bank in the importing country
(9) the bank guarantee refers to the written guarantee document issued by the bank upon the application of the client. Once the client fails to repay the debt or perform the agreed obligations in accordance with the contract signed between the client and the beneficiary, the bank shall perform the guarantee responsibility
(10) accounting principles of foreign exchange business: Double currency accounting is adopted for foreign currency account, translation is adopted for foreign currency accounting, accounting treatment of exchange gain and loss, accounting treatment of foreign currency separate account system, and accounting treatment of month end balance of foreign currency account.
1. Accounting treatment of major foreign currency business
(L) foreign currency exchange business< (2) foreign currency purchase and sale business
debit: asset account
Credit: accounts payable (market exchange rate at the time of occurrence)
debit: accounts receivable (market exchange rate at the time of occurrence)
Credit: main business income, etc.
(3) foreign currency loan business
debit: bank deposit - US dollar account (market exchange rate at the time of occurrence)
Credit: short term loan, etc. (market exchange rate at the time of occurrence)
(4) accept foreign currency capital investment
debit: bank deposit - US dollar account (market exchange rate at the time of occurrence)
debit or credit: capital reserve (difference)
Credit: paid in capital (exchange rate agreed in the contract)
note: if the company does not have an agreed exchange rate, it should be converted according to the market exchange rate at the time of occurrence< (1) two cases of exchange gain and loss
1) foreign currency exchange. Because banks always buy at a low price and sell at a high price, enterprises always proce exchange losses
2) exchange rate changes ring the period of holding foreign currency monetary assets and liabilities: when calculating the exchange gains and losses at the end of the month, the ending balance of the foreign currency account should be converted at the ending exchange rate, and the difference between the converted amount and the book amount is the exchange gains and losses
foreign currency monetary assets. When the exchange rate rises, exchange earnings will be generated; When the exchange rate falls, there will be exchange loss
foreign currency monetary liabilities. When the exchange rate rises, there will be exchange loss; When the exchange rate falls, exchange earnings are generated
(2) treatment method
1) those meeting capitalization conditions are included in the original value of fixed assets
2) if the conditions for capitalization are not met ring the preparation period, it shall be included in the long-term deferred expenses first, and shall be included in the profit and loss in the month when the proction and operation begin
3) other cases are included in the current financial expenses
debit: bank deposits (adjusted foreign currency balance) × Exchange rate)
accounts receivable
Construction in progress
Loan: long term loan
accounts payable
financial expenses
3. Translation method of foreign currency accounting statements
(1) current exchange rate method
1) the paid in capital, capital reserve and surplus reserve in the owner's equity items are distributed by historical exchange rate, and the profits are listed according to the amount in the profit distribution statement
2) other items use the current exchange rate
3) the average exchange rate can also be used for profit and loss items
4) the translation difference of foreign currency accounting statements is included in the current profit and loss, or listed separately in the owner's equity< (2) liquidity and non liquidity project method
1) current assets and current liabilities use the current exchange rate
2) the paid in capital of long-term assets, long-term liabilities and owner's equity, capital reserve and surplus reserve adopt the historical exchange rate, and the undistributed profits are listed according to the amount in the profit distribution statement
3) in the income statement items, the historical exchange rate is used for depreciation and amortization, and the current average exchange rate is used for the rest
4) the translation difference of foreign currency accounting statements is separately listed in the owner's equity< (3) monetary and non monetary project methods
1) monetary assets (monetary funds, accounts receivable, notes receivable, etc.) and monetary liabilities (accounts payable, notes payable, long-term loans) adopt the current exchange rate
2) historical exchange rate is used for paid in capital, capital reserve and surplus reserve in non monetary item date and owner's equity item, and balance number is used for undistributed profit
3) in profit and loss items, depreciation expense and amortization expense are calculated by historical exchange rate, and the calculation formula of cost of sales items is as follows:
cost of sales = opening Inventory (historical exchange rate) + current purchase (average exchange rate) and ending inventory (historical exchange rate)
after different exchange rates are converted, the rest are calculated by average exchange rate
4) the translation difference of foreign currency accounting statements is separately listed in the owner's equity< (4) temporal method
1) the current exchange rate is adopted for monetary funds, accounts receivable and accounts payable
2) the current exchange rate is adopted for the non monetary assets (inventory, investment, etc.) reflected by the current cost, and the balance number is adopted for the other non monetary assets and the paid in capital distribution profit in the owner's equity
3) current exchange rate or average exchange rate is adopted for profit and loss items. The calculation formula of this item is as follows:
historical exchange rate is adopted for capital reserve and surplus reserve, and historical exchange rate is adopted for non depreciation and amortization expenses, Sales cost = opening Inventory (historical exchange rate) + current purchase (average exchange rate) ending inventory (historical exchange rate or current exchange rate)
calculated by different exchange rates
4) the translation difference of foreign currency accounting statements is separately listed in the owner's equity
4. China's foreign currency accounting statement conversion
China's foreign currency accounting statement conversion method is basically the single exchange rate method, that is, the current exchange rate method
(1) translation of balance sheet
1) assets and liabilities are translated according to the market exchange rate on the final account date (according to the current exchange rate)
2) except for "undistributed profit", the owner's equity is converted at the historical exchange rate
3) "undistributed profit" copies the data in the profit distribution statement
4) deferred processing of translation difference of foreign currency statements: the "translation difference of foreign currency accounting statements" is listed separately under the owner's equity category and accumulated year by year
5) the amount of J ∈ items in the balance sheet after the year beginning balance is converted according to the previous year
(2) conversion of profit statement and profit distribution statement
1) all items in the income statement and items reflecting the amount in the profit distribution statement are converted according to the average exchange rate of the current period, or the market exchange rate on the final account date (according to the average exchange rate or the current exchange rate)
2) the "net profit" in the profit distribution statement is filled in according to the amount of the item in the converted profit statement
3) the "undistributed profit at the beginning of the year" in the profit distribution statement shall be filled in according to the end of the date of the "undistributed profit" item in the profit distribution statement after the conversion of the previous period
4) the "undistributed profit" in the profit distribution table is calculated and filled in according to the amount of other items in the profit distribution table after conversion
5) the actual amount of the previous year is filled in according to the relevant figures in the profit statement and profit distribution statement after the conversion of the previous year< (1) foreign exchange refers to all kinds of payment means expressed in foreign currency, which are generally accepted by all countries and can be used for international debt settlement
(2) foreign exchange must have three characteristics: payment, availability and convertibility
(3) exchange rate, also known as exchange rate, refers to the price of one country's currency expressed in another country's currency, and the price ratio between currencies
(4) there are two pricing methods of exchange rate: direct pricing method and indirect pricing method
(5) in order to standardize the opening and use of foreign exchange accounts and strengthen the supervision and management of foreign exchange accounts, or in other words, in accordance with the regulations of the people's Republic of China on foreign exchange control and the regulations on the administration of settlement, sale and payment of foreign exchange, the regulations on the administration of domestic foreign exchange accounts are hereby formulated
(6) remittance refers to a settlement method in which the bank accepts the client's entrustment and delivers the money to the payee through its own remittance network, using appropriate payment voucher
(7) letter of credit refers to a written guarantee document issued by the issuing bank to a third party at the request of the applicant and in accordance with its instructions, with a certain amount of money and payment against the specified documents within a certain period of time
(8) collection is a settlement method in which the exporter issues a bill of exchange (with or without shipping documents) with the importer as the payer after the goods are shipped, and entrusts the Bank of the exporting country to collect the payment for goods on behalf of the exporter through its branch or agent bank in the importing country
(9) the bank guarantee refers to the written guarantee document issued by the bank upon the application of the client. Once the client fails to repay the debt or perform the agreed obligations in accordance with the contract signed between the client and the beneficiary, the bank shall perform the guarantee responsibility
(10) accounting principles of foreign exchange business: Double currency accounting is adopted for foreign currency account, translation is adopted for foreign currency accounting, accounting treatment of exchange gain and loss, accounting treatment of foreign currency separate account system, and accounting treatment of month end balance of foreign currency account.
2.
Alipay is very familiar with everyone. For everyone, Alipay is a software, and it is also a convenient daily payment tool. There are many small programs in Alipay. There are ants' manor, ant forest and so on. Alipay's online payment is converted into public welfare activities. P>
Alipay has some public service activities besides its daily proceres. For example, ant forest and ant manor have different public welfare projects. This time, we mainly talk about "ant Manor", that is, feeding chickens
ant manor feeds chickens, that is to say, after paying, it turns into feed, and then receives feed to feed chickens. When the chickens are fed for a certain period of time, they will lay eggs, receive every five eggs and donate them. Of course, there are some other small games and so on
on July 30, Ma Yun announced the good news that ant manor can also make money. That is to say, if you pick up your chicken eggs from ant manor, you can get an extra red envelope of ant Hua for the first two times. If you use ant Hua in the payment process, you can use this red envelope to offset part of the money. It's also a big benefit for many people
in a word, I hope that the public welfare activities can be maintained all the time. There are many programs and softwares that have public welfare activities one after another. People's living standards have improved. Some remote areas are not very rich. Let's work together to help more poor people
3. You need to register to go to the dental department (you'd better go to a regular hospital, The general process is as follows:
1 call the dental number (you can call an expert clinic)
2 the doctor should check your oral environment and the condition of your teeth and gums
3 confirm that you need blood test after tooth washing (the result is about the next day)
4 make an appointment for tooth washing on that day
5 get the blood test sheet a little before the appointment time However,
6 teeth can be cleaned only after the doctor's confirmation
1 call the dental number (you can call an expert clinic)
2 the doctor should check your oral environment and the condition of your teeth and gums
3 confirm that you need blood test after tooth washing (the result is about the next day)
4 make an appointment for tooth washing on that day
5 get the blood test sheet a little before the appointment time However,
6 teeth can be cleaned only after the doctor's confirmation
4. Tooth washing is also a risk of infectious diseases. The key to tooth washing is whether the disinfection of medical devices is standardized. It is best to go to the stomatology department or stomatology clinic of a regular hospital.
5.
Hello! Tooth whiteness is usually brushed out, and the effect of tooth washing will not last long. Even ultrasonic tooth washing is the same, and there is no medicine that can make teeth whiten without brushing. It is recommended that you brush your teeth with two toothbrushes, one with soft hair and one with medium hair, and brush the resie on the root with a soft hair toothbrush, which mainly causes tooth yellowing, In this way, you can have double-sided protection. Brush your teeth twice a day, form the habit of washing your pockets after meals, and stick to it for a while. You will find that your teeth are absolutely white
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remind you that tooth washing has an impact on tooth tissue
6. Basically, the intelligence quotient that can fight and ferocious are behind, such as Tibetan mastiff, Caucasus and so on. It seems that bit has never seen it in the ranking. It can be said that bit is more stupid. Bitdogs, pit bull terriers, native to the United States, also known as American bitdogs. Originated in the 19th century, bitdogs are mainly bred by American Staffordshire terrier and American bull dog. American Bulldogs weigh a wide range, from 30 kg to 58 kg. Also known as the American bitdog, bitbulldog. Made in the United States in the 19th century. It is mainly bred by American bulldog and American staff, with big difference in body size. The biter's head is broad and slate shaped, and its jaws are strong and powerful. The bite force per square centimeter can reach 80 kg. This dog is good at running continuously and has amazing enrance. Tenacious fighting spirit and tenacious temperament also make it an excellent bulldog. It is said that as long as it bites the opponent, it will not spill. The compact body structure, strong muscles and painless skin seem to be born for bullfighting! This is also the biggest magic weapon for this dog to dominate the dog fighting world for more than 100 years! Although bitdogs are fierce to their opponents, they are absolutely loyal to their owners. Some people also call the spirit of those people who are tough and unyielding and courageous as "bit spirit"! A 45 cm tall and 30 kg weight bit can bite a 95 cm tall and 100 kg weight Caucasian dog to the ground in a few minutes. Bitdog's bone is more than 3 times harder than other dogs, and will not be bitten and fractured by other dogs. The bite force of teeth can reach more than 80kg per square centimeter! It also has a tough and painless skin with well-developed muscles to resist biting. It also has good enrance and can run more than 200 kilometers continuously on the treadmill
7. The world's top ten watches
although the origin of watches and clocks can be traced back to the 13th century, watches and clocks have conquered time obsessed human beings in just 130 years. Whether it is worn on the left hand or right wrist, what the watch can convey to people is not limited to time information, but a symbol of class and popular pointer. A good watch can not only become a tie, but also a symbol of a man's personal taste. It can also become a treasure beyond time and space
from conservative to fashionable, watches are changing faster and faster nowadays. However, watches, after all, are "unpopular goods" that require a high degree of expertise. Even speculators who love money but not watches have to pay attention to such "classical concepts" as movement, workmanship, decoration and inlay at the beginning. At present, the most popular one is probably the material that makes watches
among the top ten watches in the world, they all have noble pedigree, distinguished status, glorious history and expensive value. Their price is more than six figures of RMB, which is similar to the price of a mid-range car in China. And their outstanding contributions in the history of their respective clocks and watches can be called the pinnacle of human mechanical manufacturing wisdom< First place:
Patek Philippe: the symbol of nobility
Antoine Norbert de Patek, the founder of Patek Philippe, was a Polish revolutionary against Russian rule in 1831. After the failure of the Polish revolution, he fled to France, settled in Geneva, Switzerland, and began to work in the clock and watch instry. In 1839, he set up Baida watch company. In 1844, Antony Baida and Francois Czapek met at an exhibition in Paris. At that time, Jane Philippe had designed a pocket watch with a very thin case and no traditional key was used for chain up and adjustment. This kind of pocket watch was ignored at the exhibition, but Anthony Baida was deeply attracted by his new design. After a conversation, they immediately reached the intention of cooperation. In this way, Jane Philippe joined Baida company. In 1851, Patek changed its name to Patek Philippe
the cooperation between Anthony Pater and Jane Ferri is a perfect match. Anthony Baida has deep attainments in art, tends to aestheticism, and pursues perfection and high level in clock making. Jane Feili is a gifted designer and inventor. This combination determines that Patek Philippe clocks and watches follow the path of exquisite appearance, excellent workmanship, superior standard and meticulous, and adhere to the three principles of "elegance, high quality and reliability"
symbol of solemnity and bravery
Patek Philippe's logo is composed of Knight's sword and priest's Cross, also known as "kaledoraba cross". Its origin is: in 1185, a Spanish city called caledoraba was invaded by the moors, and the brave clergyman Raymond and knight Diego bellaskes led the people to fight to the death, and finally drove the moors away. The priest (cross) and the knight (sword) together become the symbol of solemnity and bravery. This symbol just represents the spirit of cooperation between Anthony Pater and Jane Ferri. The label has been in use since 1857
original model
Patek Philippe's exquisite manufacturing technology has created many top brands. In 1927, at the order of the American car king pergard, the company proced a reed watch that could play his mother's favorite lullaby. At that time, it was worth 8300 Swiss francs. At the request of Griffith, a New York collector, Patek Philippe spent five years from 1928 to 1933, including time, time difference and star chart. Its exquisite, set a milestone in the history of watches. In 1985, Patek Philippe's 940 multi-function watch has the functions of full-automatic, calendar, phase of the moon, leap month, automatic jump day and so on. The thickness of the body is only 3. 75mm, the thinnest of its kind
forge ahead with determination
in order to achieve further development, Patek Philippe officially released Patek Philippe international magazine in October 1996, which was published in six languages: English, French, Japanese, Chinese, German and Italian, trying to attract customers and enhance the corporate image through the content of the magazine. All of these prove that Patek Philippe's business philosophy of constantly seeking innovation and change makes this 100 year old factory still full of vitality and vigor
early history
Patek Philippe got a great honor after its establishment: at the 1851 London World Expo, Queen Victoria of England selected and bought a Patek Philippe bag watch. This pocket watch with a new handle hangs on a gold pin inlaid with 13 diamonds, and the enamel blue gold cover is decorated with diamond roses. At that time, the Queen's husband Prince Bert also bought a Patek Philippe hunting watch. Patek Philippe established its aristocratic status when celebrities bought high-quality procts. In order to pursue the high level of procts, Patek Philippe spared no effort in material selection. The early Patek Philippe case was made of pure silver and 18K gold. Since the 20th century, most of them have chosen 18K gold (including gold, platinum, rose gold, etc.), even platinum. However, only a small part of the all steel watch case came later. The movement of Patek Philippe watch adopts high number of drills. In the early stage, most of the watches were more than 15 drills, while in the later stage, most of the watches were 29 drills. In the 1960s, some gold watches with complex properties were made, with a drill count of 37, which is rare in the same kind of watches
exquisite craftsmanship
Patek Philippe has always been in a leading position in clock technology, and has several patents. Since "Patek Philippe" won the first patent of "winding up the handle" in 1851, the major patent items include precision regulator, double timer, large spiral balance wheel, peripheral automatic chain rotor, and the balance wheel axis device, etc. From 1949 to 1979 alone, there were 40 patents, the number of which was the most in the list
the company has strict restrictions on the proction of watches, with no more than 10000 each. Nearly a century and a half have passed since the establishment of the company, and its total output is only 600000. Quality procts with limited quantity make Patek Philippe watch have the function of keeping value. In 1989, the commemorative watch proced to commemorate the 150th anniversary of the founding of Baida company increased four times in value by the early 1990s. In 1953, a platinum inlaid diamond Sun Moon Star calendar man's watch was bought by a European buyer for HK $5.3 million at the ྜྷ spring auction in Hong Kong, breaking two records of the highest transaction price of the calendar watch and the highest auction price of the Asian watch
modern and traditional are compatible
at present, Patek Philippe is still the only manufacturer in the world who adopts manual refining and can complete all the watch making processes in the original factory, and adheres to the traditional process of clocks and watches. The Swiss watch instry calls this traditional manufacturing technique "Geneva's seven traditional watchmaking techniques", which means a combination of the traditional techniques of designers, watchmakers, goldsmiths, watchmakers, sculptors, porcelain painters and jewelers. Patek Philippe firmly believes that the watches made by such craftsmen are unique art treasures, which is also the most proud feature of Patek Philippe watches. In order to break through the tradition and create a more ideal working environment, Philippe stone, the current president and managing director of Patek Philippe, began to plan and build a new factory since 1988, in order to "combine Patek Philippe's unique technology and technology under one roof". After the new factory was completed and put into operation, it became a complete "watch making" factory. An old castle beside the factory was renovated into a private collection Museum in Geneva<
second place:
Vacheron Constantin: noble works of art
founded in 1755, Vacheron Constantin is the world's oldest watch manufacturer and one of the world's most famous
Vacheron Constantin has inherited the Swiss traditional tabulating essence, has not stopped, and has also created many tabulation technology, which has made a great contribution to the watch making instry.
in 1755, founder Jean Marc Vacheron and later member Francois Constantin, with their foresight and superb watch making technology, finally took the lead in establishing Vacheron Constantin, which is famous for its emphasis on humanistic spirit and historical inheritance, in Switzerland, a watch Kingdom full of talents. After 243 years of time washing, today, Jiang shidanton seems to be a synonym of "time", and is an irreplaceable wrist art in the eyes of watch lovers
with a long history, Constantine has many years of tabulation experience and many great classics. However, "the smallest batch, the best quality, the highest selling price" has always been the business strategy of Constantine. Today, the annual output of the factory in Geneva is only 6000 meters. Since 1840, the proction drawings, records, sales dates and case numbers of each watch have been kept intact in the company's filing cabinet. They combine superior technology, strict testing, exquisite craftsmanship and perfect modeling together to create one after another noble, elegant, amazing and rare classic works with great collection value. In the long years of tabulation, it has become a symbol of nobility and elegance
"Martha cross" is the mark of Johnston. It was originally a precision gear used to adjust the spring tightness in the era of hand-made watch making. Only with its symbol of superior skills and manual tabulation tradition. Carlista, a classic by John J. constanton, is the most expensive watch in the world. This watch was made in 1886. It was originally ordered by King Khalid of Saudi Arabia, but King Khalid died ring the manufacturing period. After the watch was made in 1986, it was bought by an unknown buyer with us $3.5 million. On December 3, 1987, harimi changed hands again and was bought by piene halini, the owner of palm beach. Harimi claimed that he made the deal with us $5 million. As a result, cariste watch appreciation of $4000 a day spread. Soon after, Pierre harimi brought the world's most expensive watch into the United States and gave it to an unnamed buyer
unique and extraordinary design
Jiang shidanton is famous for its craft all over the world and is good at manufacturing complex mechanical watches. Take the new watch saltarello of Les complications series as an example. The transparent crystal at the bottom of the watch is convenient for the wearer to enjoy the dynamic beauty of mechanical operation. Due to the high proction requirements, this famous watch is limited in quantity. Jumpinghour's design is even more exquisite. It displays time in a 12:00 window and minutes in a semicircular ring. It is called a jump time meter, which is very rare
Master's ponder, time's test
Tourbillon's watch system is another masterpiece of Constantine. It can be appreciated through the crystal sapphire surface. The precise, elegant and unique power storage display fully shows the profound mystery of time movement. Thor billon, a classic work, perfectly reproces the motto of Constantine: perfection is everything. Exquisite craftsmanship has laid the foundation for the creation and proction principle of Constantine. Because of this, every finished proct of Constantine has to be tempered for several years, and each scale reflects the master's meticulous carving<
third place:
Audemars pigout: adhering to the Centennial tradition
in 1875, two young talents, Jules Louis Audemars and Edward Auguste Piguet, were working on the clock system
although the origin of watches and clocks can be traced back to the 13th century, watches and clocks have conquered time obsessed human beings in just 130 years. Whether it is worn on the left hand or right wrist, what the watch can convey to people is not limited to time information, but a symbol of class and popular pointer. A good watch can not only become a tie, but also a symbol of a man's personal taste. It can also become a treasure beyond time and space
from conservative to fashionable, watches are changing faster and faster nowadays. However, watches, after all, are "unpopular goods" that require a high degree of expertise. Even speculators who love money but not watches have to pay attention to such "classical concepts" as movement, workmanship, decoration and inlay at the beginning. At present, the most popular one is probably the material that makes watches
among the top ten watches in the world, they all have noble pedigree, distinguished status, glorious history and expensive value. Their price is more than six figures of RMB, which is similar to the price of a mid-range car in China. And their outstanding contributions in the history of their respective clocks and watches can be called the pinnacle of human mechanical manufacturing wisdom< First place:
Patek Philippe: the symbol of nobility
Antoine Norbert de Patek, the founder of Patek Philippe, was a Polish revolutionary against Russian rule in 1831. After the failure of the Polish revolution, he fled to France, settled in Geneva, Switzerland, and began to work in the clock and watch instry. In 1839, he set up Baida watch company. In 1844, Antony Baida and Francois Czapek met at an exhibition in Paris. At that time, Jane Philippe had designed a pocket watch with a very thin case and no traditional key was used for chain up and adjustment. This kind of pocket watch was ignored at the exhibition, but Anthony Baida was deeply attracted by his new design. After a conversation, they immediately reached the intention of cooperation. In this way, Jane Philippe joined Baida company. In 1851, Patek changed its name to Patek Philippe
the cooperation between Anthony Pater and Jane Ferri is a perfect match. Anthony Baida has deep attainments in art, tends to aestheticism, and pursues perfection and high level in clock making. Jane Feili is a gifted designer and inventor. This combination determines that Patek Philippe clocks and watches follow the path of exquisite appearance, excellent workmanship, superior standard and meticulous, and adhere to the three principles of "elegance, high quality and reliability"
symbol of solemnity and bravery
Patek Philippe's logo is composed of Knight's sword and priest's Cross, also known as "kaledoraba cross". Its origin is: in 1185, a Spanish city called caledoraba was invaded by the moors, and the brave clergyman Raymond and knight Diego bellaskes led the people to fight to the death, and finally drove the moors away. The priest (cross) and the knight (sword) together become the symbol of solemnity and bravery. This symbol just represents the spirit of cooperation between Anthony Pater and Jane Ferri. The label has been in use since 1857
original model
Patek Philippe's exquisite manufacturing technology has created many top brands. In 1927, at the order of the American car king pergard, the company proced a reed watch that could play his mother's favorite lullaby. At that time, it was worth 8300 Swiss francs. At the request of Griffith, a New York collector, Patek Philippe spent five years from 1928 to 1933, including time, time difference and star chart. Its exquisite, set a milestone in the history of watches. In 1985, Patek Philippe's 940 multi-function watch has the functions of full-automatic, calendar, phase of the moon, leap month, automatic jump day and so on. The thickness of the body is only 3. 75mm, the thinnest of its kind
forge ahead with determination
in order to achieve further development, Patek Philippe officially released Patek Philippe international magazine in October 1996, which was published in six languages: English, French, Japanese, Chinese, German and Italian, trying to attract customers and enhance the corporate image through the content of the magazine. All of these prove that Patek Philippe's business philosophy of constantly seeking innovation and change makes this 100 year old factory still full of vitality and vigor
early history
Patek Philippe got a great honor after its establishment: at the 1851 London World Expo, Queen Victoria of England selected and bought a Patek Philippe bag watch. This pocket watch with a new handle hangs on a gold pin inlaid with 13 diamonds, and the enamel blue gold cover is decorated with diamond roses. At that time, the Queen's husband Prince Bert also bought a Patek Philippe hunting watch. Patek Philippe established its aristocratic status when celebrities bought high-quality procts. In order to pursue the high level of procts, Patek Philippe spared no effort in material selection. The early Patek Philippe case was made of pure silver and 18K gold. Since the 20th century, most of them have chosen 18K gold (including gold, platinum, rose gold, etc.), even platinum. However, only a small part of the all steel watch case came later. The movement of Patek Philippe watch adopts high number of drills. In the early stage, most of the watches were more than 15 drills, while in the later stage, most of the watches were 29 drills. In the 1960s, some gold watches with complex properties were made, with a drill count of 37, which is rare in the same kind of watches
exquisite craftsmanship
Patek Philippe has always been in a leading position in clock technology, and has several patents. Since "Patek Philippe" won the first patent of "winding up the handle" in 1851, the major patent items include precision regulator, double timer, large spiral balance wheel, peripheral automatic chain rotor, and the balance wheel axis device, etc. From 1949 to 1979 alone, there were 40 patents, the number of which was the most in the list
the company has strict restrictions on the proction of watches, with no more than 10000 each. Nearly a century and a half have passed since the establishment of the company, and its total output is only 600000. Quality procts with limited quantity make Patek Philippe watch have the function of keeping value. In 1989, the commemorative watch proced to commemorate the 150th anniversary of the founding of Baida company increased four times in value by the early 1990s. In 1953, a platinum inlaid diamond Sun Moon Star calendar man's watch was bought by a European buyer for HK $5.3 million at the ྜྷ spring auction in Hong Kong, breaking two records of the highest transaction price of the calendar watch and the highest auction price of the Asian watch
modern and traditional are compatible
at present, Patek Philippe is still the only manufacturer in the world who adopts manual refining and can complete all the watch making processes in the original factory, and adheres to the traditional process of clocks and watches. The Swiss watch instry calls this traditional manufacturing technique "Geneva's seven traditional watchmaking techniques", which means a combination of the traditional techniques of designers, watchmakers, goldsmiths, watchmakers, sculptors, porcelain painters and jewelers. Patek Philippe firmly believes that the watches made by such craftsmen are unique art treasures, which is also the most proud feature of Patek Philippe watches. In order to break through the tradition and create a more ideal working environment, Philippe stone, the current president and managing director of Patek Philippe, began to plan and build a new factory since 1988, in order to "combine Patek Philippe's unique technology and technology under one roof". After the new factory was completed and put into operation, it became a complete "watch making" factory. An old castle beside the factory was renovated into a private collection Museum in Geneva<
second place:
Vacheron Constantin: noble works of art
founded in 1755, Vacheron Constantin is the world's oldest watch manufacturer and one of the world's most famous
Vacheron Constantin has inherited the Swiss traditional tabulating essence, has not stopped, and has also created many tabulation technology, which has made a great contribution to the watch making instry.
in 1755, founder Jean Marc Vacheron and later member Francois Constantin, with their foresight and superb watch making technology, finally took the lead in establishing Vacheron Constantin, which is famous for its emphasis on humanistic spirit and historical inheritance, in Switzerland, a watch Kingdom full of talents. After 243 years of time washing, today, Jiang shidanton seems to be a synonym of "time", and is an irreplaceable wrist art in the eyes of watch lovers
with a long history, Constantine has many years of tabulation experience and many great classics. However, "the smallest batch, the best quality, the highest selling price" has always been the business strategy of Constantine. Today, the annual output of the factory in Geneva is only 6000 meters. Since 1840, the proction drawings, records, sales dates and case numbers of each watch have been kept intact in the company's filing cabinet. They combine superior technology, strict testing, exquisite craftsmanship and perfect modeling together to create one after another noble, elegant, amazing and rare classic works with great collection value. In the long years of tabulation, it has become a symbol of nobility and elegance
"Martha cross" is the mark of Johnston. It was originally a precision gear used to adjust the spring tightness in the era of hand-made watch making. Only with its symbol of superior skills and manual tabulation tradition. Carlista, a classic by John J. constanton, is the most expensive watch in the world. This watch was made in 1886. It was originally ordered by King Khalid of Saudi Arabia, but King Khalid died ring the manufacturing period. After the watch was made in 1986, it was bought by an unknown buyer with us $3.5 million. On December 3, 1987, harimi changed hands again and was bought by piene halini, the owner of palm beach. Harimi claimed that he made the deal with us $5 million. As a result, cariste watch appreciation of $4000 a day spread. Soon after, Pierre harimi brought the world's most expensive watch into the United States and gave it to an unnamed buyer
unique and extraordinary design
Jiang shidanton is famous for its craft all over the world and is good at manufacturing complex mechanical watches. Take the new watch saltarello of Les complications series as an example. The transparent crystal at the bottom of the watch is convenient for the wearer to enjoy the dynamic beauty of mechanical operation. Due to the high proction requirements, this famous watch is limited in quantity. Jumpinghour's design is even more exquisite. It displays time in a 12:00 window and minutes in a semicircular ring. It is called a jump time meter, which is very rare
Master's ponder, time's test
Tourbillon's watch system is another masterpiece of Constantine. It can be appreciated through the crystal sapphire surface. The precise, elegant and unique power storage display fully shows the profound mystery of time movement. Thor billon, a classic work, perfectly reproces the motto of Constantine: perfection is everything. Exquisite craftsmanship has laid the foundation for the creation and proction principle of Constantine. Because of this, every finished proct of Constantine has to be tempered for several years, and each scale reflects the master's meticulous carving<
third place:
Audemars pigout: adhering to the Centennial tradition
in 1875, two young talents, Jules Louis Audemars and Edward Auguste Piguet, were working on the clock system
8.
1. "Ecation of love" -- Italian writer, edmonto de Amis
"ecation of love" is a diary novel, which is about the life of a fourth grade primary school student amrico in one academic year, interspersed with the "stories" told by teachers to students every month, as well as many enlightening articles written by parents for him
"Anne of the Green Gables" - Canadian writer Lucy Maud Montgomery"Anne of the Green Gables" tells the story of the innocent, kind and life loving heroine, little Annie, who lost her parents when she was young and was adopted by Matthew and Marilla of the Green Gables when she was 11 years old. However, she has a bright personality, full of fantasy, self-respect and self-reliance, It is not only loved by adopters, but also won the care and friendship of teachers and classmates
3, "the emperor's new clothes" -- Danish fairy tale writer Andersen
this fairy tale deeply exposes the ugly nature of the emperor's fatuity and the hypocrisy, treachery and stupidity of the officials. Praise the selfless and fearless, dare to expose false childlike innocence
4. Scarecrow: Ye Shengtao, a Chinese writer, is the first collection of fairy tales written for children in New China. Ye Shengtao is also a pioneer in the creation of modern Chinese fairy tales. Mao Dun said of Ye Shengtao: you need to find amazing things in his works, not necessarily; However, in the beginning, there is his power to purify and sublimate human character
The story of Pinocchio, an Italian writer, Carlo colodi, tells the story of Pinocchio, a kind carpenter, who dreams that a blue angel gives his favorite puppet Pinocchio life when he is sleeping, so the little puppet begins his adventure. If he is to be a real boy, he must pass the test of courage, loyalty and honesty In the adventure, he played truant for fun, was cheated for greed, and became a donkey. Finally, he fell into the belly of a big whale and met pipano by accident. After this adventure, Pinocchio finally grew up. He became honest, hardworking, kind and became a real boy9. Novelist
Edith Nesbitt, born in London, England, is a woman writer, poet and novelist of children's stories. He is good at depicting children's character, describing family life and creating a series of children's literature works
Edith's first children's literature, published in 1890, is a collection of children's poems, called two seasons of songs. Her creation of children's literature can be roughly divided into two categories: one is fiction, which is about real life family adventure stories. Her representative works are about bastabur's children exploring treasure (1899) and children by the railway (1906). In these works, children's characters are vividly depicted and family life is vividly depicted; The other is fairy tales and magic stories, which are more famous, such as five children and a monster (1902), sand Demon (1903), undead bird (Phoenix) and flying carpet (1904) and four children and an amulet (1906). These stories are full of suspense, twists and turns, rich in imagination, but the combination of theory and interest, giving children a sense of reality and credibility
Edith's children's literature works are highly appreciated by H.G. Wells, the British great writer, the famous science fiction novelist, and the author of invisible man and the future world. At first, he thought she was a male writer because she used the pseudonym of Edith Nesbitt. He didn't know her name was Edith Nesbitt. She was very proud because she was tall and big, like a boy, and mischievous.
Edith Nesbitt, born in London, England, is a woman writer, poet and novelist of children's stories. He is good at depicting children's character, describing family life and creating a series of children's literature works
Edith's first children's literature, published in 1890, is a collection of children's poems, called two seasons of songs. Her creation of children's literature can be roughly divided into two categories: one is fiction, which is about real life family adventure stories. Her representative works are about bastabur's children exploring treasure (1899) and children by the railway (1906). In these works, children's characters are vividly depicted and family life is vividly depicted; The other is fairy tales and magic stories, which are more famous, such as five children and a monster (1902), sand Demon (1903), undead bird (Phoenix) and flying carpet (1904) and four children and an amulet (1906). These stories are full of suspense, twists and turns, rich in imagination, but the combination of theory and interest, giving children a sense of reality and credibility
Edith's children's literature works are highly appreciated by H.G. Wells, the British great writer, the famous science fiction novelist, and the author of invisible man and the future world. At first, he thought she was a male writer because she used the pseudonym of Edith Nesbitt. He didn't know her name was Edith Nesbitt. She was very proud because she was tall and big, like a boy, and mischievous.
10. There are no mines
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