Accounting treatment of virtual currency
Publish: 2021-03-29 04:44:21
1. No refund allowed. I think it's better to set up a second level account for the advance collection, and then make the income for the specific consumption. I think of virtual currency as a receipt.
2. 1. If the company needs to set up details according to different currencies, accounting separately. Generally, RMB is converted according to the exchange rate of the current month. When the payment is received, the difference is recorded in the exchange gain and loss
2. Exchange gain and loss, also known as exchange difference, is the result of exchange rate fluctuation. When an enterprise concts foreign currency transaction, exchange business, final account adjustment and foreign currency statement conversion, the difference arising from accounting in different currencies or different exchange rates of the same currency and converted according to the recording currency
3. In short, exchange gain / loss refers to the difference in the amount of accounting base currency e to different exchange rates in the accounting process of various foreign currency transactions.
2. Exchange gain and loss, also known as exchange difference, is the result of exchange rate fluctuation. When an enterprise concts foreign currency transaction, exchange business, final account adjustment and foreign currency statement conversion, the difference arising from accounting in different currencies or different exchange rates of the same currency and converted according to the recording currency
3. In short, exchange gain / loss refers to the difference in the amount of accounting base currency e to different exchange rates in the accounting process of various foreign currency transactions.
3. blockchain is a new technology of enabling games. At present, blockchain games are mainly card games, strategy games, cultivation and operation games, and guessing games. The game mode is mainly convenient to open on PC and mobile phones.
4. Underground castle 2 Figure 8 spoils
spoils drop monster Lv. 1 (possible)
Rune Stone blade jackal shaman / ancient giant wolf weapon power / recovery effect
rough stone blade jackal shaman / barbarian speed / weapon power / recovery effect
giant wolf heart Dirty ancient wolf power
specific strategies can be referred to:
http://news.4399.com/dxcb2/xinde/
spoils drop monster Lv. 1 (possible)
Rune Stone blade jackal shaman / ancient giant wolf weapon power / recovery effect
rough stone blade jackal shaman / barbarian speed / weapon power / recovery effect
giant wolf heart Dirty ancient wolf power
specific strategies can be referred to:
http://news.4399.com/dxcb2/xinde/
5. There is no competition between banknote printing machine and banknote printing machine, but there is competition between Miner and miner. It takes time for the miner to mine. The miner can immediately get the money from the miner. Mining needs to bear the risk of price rise and fall, and ore selling machine does not need to bear this risk. In the gold rush, not all the gold miners made a lot of money, but the water sellers certainly made a lot of money.
6. This requires everyone's operation skills and proficiency, can not be generalized.
7. The game currency purchased by small-scale enterprises belongs to the accounting subject of revolving materials. When purchasing, they directly debit the revolving materials and credit the cash on hand or bank loans
revolving materials have the following characteristics:
(1) revolving materials are similar to low value consumables.
revolving materials, like low value consumables, play the role of labor means in the construction process, and can be used many times to graally transfer their value. These are similar to low value consumables
(2) it has the versatility of materials
generally, revolving materials can only play their use value after they are installed. When they are not installed, they are like materials. In order to avoid confusion, they should be kept in a special warehouse. In addition, there are many kinds of revolving materials, such as large quantity, low value, short service life, frequent receipt and delivery, easy to wear and tear, and often need to be supplemented and replaced, so they are listed in the current assets for management
based on the above characteristics of revolving materials, the management and accounting of revolving materials should be combined with the management and accounting of fixed assets and materials, just like low value consumables.
revolving materials have the following characteristics:
(1) revolving materials are similar to low value consumables.
revolving materials, like low value consumables, play the role of labor means in the construction process, and can be used many times to graally transfer their value. These are similar to low value consumables
(2) it has the versatility of materials
generally, revolving materials can only play their use value after they are installed. When they are not installed, they are like materials. In order to avoid confusion, they should be kept in a special warehouse. In addition, there are many kinds of revolving materials, such as large quantity, low value, short service life, frequent receipt and delivery, easy to wear and tear, and often need to be supplemented and replaced, so they are listed in the current assets for management
based on the above characteristics of revolving materials, the management and accounting of revolving materials should be combined with the management and accounting of fixed assets and materials, just like low value consumables.
8. Accounting treatment of foreign currency transactions
1. The choice of conversion rate at the time of initial recognition. The spot exchange rate or the approximate exchange rate of spot exchange rate on the transaction date is adopted.
A. spot exchange rate: refers to the middle rate of foreign exchange, or market exchange rate, published by the people's Bank of China on that day.
B. approximate exchange rate of spot exchange rate: generally refers to the average exchange rate of the current period.
2 Treatment of exchange differences on balance sheet date
A. foreign currency monetary items are translated at the spot exchange rate on balance sheet date, and the exchange differences arising from different exchange rates at initial recognition are included in financial expenses.
foreign currency monetary items include foreign currency monetary assets (cash, bank deposits, receivables, etc.) and foreign currency monetary liabilities (accounts payable, other receivables, etc.) Non monetary items refer to items other than monetary items, including inventory, long-term equity investment, fixed assets, intangible assets, paid in capital, capital reserve, etc.
C For foreign currency non monetary items with changes in foreign currency value, the value changes are included in the current profits and losses; If the value change is included in the owner's equity, the impact of the corresponding exchange rate change should be included in the owner's equity.
D. foreign currency invested capital does not proce exchange difference. Foreign currency invested capital belongs to foreign currency non monetary items, and the enterprise receives the capital invested by investors in foreign currency, which is converted by the spot exchange rate on the transaction date
1. The choice of conversion rate at the time of initial recognition. The spot exchange rate or the approximate exchange rate of spot exchange rate on the transaction date is adopted.
A. spot exchange rate: refers to the middle rate of foreign exchange, or market exchange rate, published by the people's Bank of China on that day.
B. approximate exchange rate of spot exchange rate: generally refers to the average exchange rate of the current period.
2 Treatment of exchange differences on balance sheet date
A. foreign currency monetary items are translated at the spot exchange rate on balance sheet date, and the exchange differences arising from different exchange rates at initial recognition are included in financial expenses.
foreign currency monetary items include foreign currency monetary assets (cash, bank deposits, receivables, etc.) and foreign currency monetary liabilities (accounts payable, other receivables, etc.) Non monetary items refer to items other than monetary items, including inventory, long-term equity investment, fixed assets, intangible assets, paid in capital, capital reserve, etc.
C For foreign currency non monetary items with changes in foreign currency value, the value changes are included in the current profits and losses; If the value change is included in the owner's equity, the impact of the corresponding exchange rate change should be included in the owner's equity.
D. foreign currency invested capital does not proce exchange difference. Foreign currency invested capital belongs to foreign currency non monetary items, and the enterprise receives the capital invested by investors in foreign currency, which is converted by the spot exchange rate on the transaction date
9. Beijing professional foreign currency exchange company - preferential exchange rate - can help you rece exchange losses--
10. Ha ha, if you go to the book again, you will understand
& quot; Bank deposits: US dollars; It refers to a detailed account of bank deposit, but it should be kept in the standard currency, so that amount is the RMB amount converted according to the exchange rate. Do you understand?
& quot; Bank deposits: US dollars; It refers to a detailed account of bank deposit, but it should be kept in the standard currency, so that amount is the RMB amount converted according to the exchange rate. Do you understand?
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