Virtual currency precipitation Report
Publish: 2021-03-29 16:48:08
1. Virtual currency refers to non real currency. Well known virtual currencies, such as online currency of Internet company, q-coin of Tencent company, q-point and voucher of Shanda company, micro currency launched by Sina (used for micro games, Sina reading, etc.), chivalrous Yuanbao (used for chivalrous road game), silver grain (used for bixue Qingtian game), and popular digital currencies in 2013 include bitcoin, Laite coin, infinite coin, quark coin, zeta coin, etc Barbecue coins, pennies (Internet), invisible gold bars, red coins, prime coins. At present, hundreds of digital currencies are issued all over the world. Popular in the circle & quot; The legend of "bitcoin, Wright silver, infinite copper, pennies aluminum"
virtual property refers to the narrow sense of digital and non materialized property forms, including a series of information procts such as online games, e-mail, network paging, etc. Including the character image formed in the long-term virtual life, which can not be converted to the virtual property in real life and the narrow sense of digital and non materialized property form, it includes a series of information procts such as online games, e-mail, network paging, etc. However, e to the prevalence of online games, virtual property to a large extent refers to the property existing in the online game space, including the level of game account, game currency, various equipment owned by game characters, etc. these virtual property can be converted into real property under certain conditions.
virtual property refers to the narrow sense of digital and non materialized property forms, including a series of information procts such as online games, e-mail, network paging, etc. Including the character image formed in the long-term virtual life, which can not be converted to the virtual property in real life and the narrow sense of digital and non materialized property form, it includes a series of information procts such as online games, e-mail, network paging, etc. However, e to the prevalence of online games, virtual property to a large extent refers to the property existing in the online game space, including the level of game account, game currency, various equipment owned by game characters, etc. these virtual property can be converted into real property under certain conditions.
2. The value of virtual assets needs to be confirmed after evaluation before they can be recorded, and they need to be disclosed in the notes of accounting statements before they are recorded.
3. Currency capital statement. This is my own sample. You can have a look at it, If there are other banks, you can fill in the
cashier report form
2011
month
day
Project
previous cash
current income
current expenditure
current balance
< 0
ICBC
< 0
CCB
/>0
China Merchants Bank
0
total
0
0
0
0
0
cashier report form
2011
month
day
Project
previous cash
current income
current expenditure
current balance
< 0
ICBC
< 0
CCB
/>0
China Merchants Bank
0
total
0
0
0
0
0
4. The report is submitted in the reporting currency, and then the foreign currency conversion operation can be performed under the consolidation processing after receiving.
5. Unified by exchange rate
6. You can convert the local currency report into foreign currency.
7. Monetary Fund weekly report
NCFC / FM / a0-148
date: mm / DD unit: Yuan
serial number cash bank deposit
balance of last week balance of last week
income summary amount of this week Amount
1
2
3
4
5
6
7
8
9
10
11
12
total revenue
summary amount of expenditure this week /> 1
2
3
4
5
6
7
8
9
10
11
12
total expenditure
balance of this week
note: the Bank of deposit and Account balance this week
checked by: tabulated by:
NCFC / FM / a0-148
date: mm / DD unit: Yuan
serial number cash bank deposit
balance of last week balance of last week
income summary amount of this week Amount
1
2
3
4
5
6
7
8
9
10
11
12
total revenue
summary amount of expenditure this week /> 1
2
3
4
5
6
7
8
9
10
11
12
total expenditure
balance of this week
note: the Bank of deposit and Account balance this week
checked by: tabulated by:
8. To solve this problem, please follow the following steps:
1. Log in to Kingdee K / 3 system and open the [K / 3 main interface]
2. Click financial accounting report new report and double-click new report file to open a blank report
3. Enter the currency in the relevant cell, such as "RMB" in cell A1
4. Click Tools > batch fill in the menu bar to open the batch fill in interface. In the lower left corner, click the check box of cell, and then set specific cell information, such as A1, after cell. After setting other parameters, the currency of this part of the formula will be the currency data in cell A1.
1. Log in to Kingdee K / 3 system and open the [K / 3 main interface]
2. Click financial accounting report new report and double-click new report file to open a blank report
3. Enter the currency in the relevant cell, such as "RMB" in cell A1
4. Click Tools > batch fill in the menu bar to open the batch fill in interface. In the lower left corner, click the check box of cell, and then set specific cell information, such as A1, after cell. After setting other parameters, the currency of this part of the formula will be the currency data in cell A1.
9. 1 Translation of financial statements of overseas operation
when an enterprise includes overseas operation into its financial statements through consolidated financial statements or equity method, if the recording currency of overseas operation is different from that of the enterprise, and the overseas operation is in a non malignant inflation economy, It is necessary to convert the financial statements of overseas operations into the financial statements reflected in the bookkeeping base currency of the enterprise. This process is the conversion of foreign currency financial statements. If the foreign operation adopts the same bookkeeping base currency as the enterprise, there is no translation problem in its financial statements
before converting the financial statements of overseas operations, the accounting period and policies of overseas operations should be adjusted to be consistent with the accounting period and policies of the enterprise. The financial statements in the corresponding currency (other than the recording currency) should be prepared according to the adjusted accounting policies and periods, and then converted according to the following provisions
(1) the assets and liabilities in the balance sheet are translated at the spot exchange rate on the balance sheet date, and the owner's equity items are translated at the spot exchange rate at the time of occurrence, except for "undistributed profits"< (2) the income and expense items in the income statement are translated at the spot exchange rate on the transaction date; It can also be converted at the exchange rate determined by systematic and reasonable methods and similar to the spot exchange rate on the transaction date
(3) the translation differences of foreign currency financial statements are separately listed under the owner's equity item in the balance sheet. In the preparation of consolidated financial statements, it should be separately listed as "translation difference of foreign currency statements" under the owner's equity item in the consolidated balance sheet
the conversion of comparative financial statements shall be handled in accordance with the above provisions
the surplus reserve withdrawn in the current period is converted by the average exchange rate of the current period. The surplus reserve at the beginning of the period is the accumulated amount of the surplus reserve withdrawn in the previous year after being converted according to the average exchange rate of the corresponding year. The amount of the undistributed profit at the beginning of the period in the recording currency is the accumulated amount of the undistributed profit in the recording currency of the previous year
the translation difference of foreign currency statements is the balance of the net assets reflected in the bookkeeping base currency minus the paid in capital, capital reserve, surplus reserve and undistributed profit reflected in the bookkeeping base currency
if the bookkeeping base currency selected by an enterprise is not RMB, its financial statements shall be converted into RMB financial statements in accordance with the principle of conversion of financial statements of overseas operations< (2) special treatment for the preparation of consolidated financial statements including overseas operation
when an enterprise's overseas operation is a subsidiary, when preparing the consolidated financial statements, the converted balance of the financial statements of overseas operation shall be apportioned between the minority shareholders of the parent company and the subsidiary company according to their respective shares in the owner's equity of overseas operation, The part attributable to the parent company shall be separately listed as "translation difference of foreign currency statements" under the owner's equity item in the consolidated balance sheet and consolidated statement of changes in owner's equity, and the part attributable to the minority shareholders of the subsidiary company shall be listed as "minority shareholders' rights and interests"
when an enterprise has a foreign currency monetary item that substantially constitutes a net investment in a subsidiary (overseas operation), it should prepare offset entries in the following two situations when preparing the consolidated financial statements:
(1) the foreign currency monetary item that substantially constitutes a net investment in a subsidiary is reflected in the base currency of the parent company or subsidiary, While offsetting the long-term accounts receivable and accounts payable, the exchange difference shall be transferred to the "foreign currency statement translation difference" item. That is to say, debit or credit "financial expenses - exchange difference" and credit or debit "foreign currency statement translation difference"
(2) if the foreign currency monetary item that constitutes the net investment in the subsidiary is reflected in a currency other than the bookkeeping base currency of the parent company and the subsidiary company, the exchange difference arising from the foreign currency monetary item of the parent company and the subsidiary company shall be offset against each other, and the difference shall be transferred into the "foreign currency statement discount difference"
if there are foreign currency monetary items between subsidiaries in the consolidated financial statements that constitute net investment in another subsidiary (overseas operation), corresponding offset entries should be prepared in accordance with the above principles when preparing the consolidated financial statements.
when an enterprise includes overseas operation into its financial statements through consolidated financial statements or equity method, if the recording currency of overseas operation is different from that of the enterprise, and the overseas operation is in a non malignant inflation economy, It is necessary to convert the financial statements of overseas operations into the financial statements reflected in the bookkeeping base currency of the enterprise. This process is the conversion of foreign currency financial statements. If the foreign operation adopts the same bookkeeping base currency as the enterprise, there is no translation problem in its financial statements
before converting the financial statements of overseas operations, the accounting period and policies of overseas operations should be adjusted to be consistent with the accounting period and policies of the enterprise. The financial statements in the corresponding currency (other than the recording currency) should be prepared according to the adjusted accounting policies and periods, and then converted according to the following provisions
(1) the assets and liabilities in the balance sheet are translated at the spot exchange rate on the balance sheet date, and the owner's equity items are translated at the spot exchange rate at the time of occurrence, except for "undistributed profits"< (2) the income and expense items in the income statement are translated at the spot exchange rate on the transaction date; It can also be converted at the exchange rate determined by systematic and reasonable methods and similar to the spot exchange rate on the transaction date
(3) the translation differences of foreign currency financial statements are separately listed under the owner's equity item in the balance sheet. In the preparation of consolidated financial statements, it should be separately listed as "translation difference of foreign currency statements" under the owner's equity item in the consolidated balance sheet
the conversion of comparative financial statements shall be handled in accordance with the above provisions
the surplus reserve withdrawn in the current period is converted by the average exchange rate of the current period. The surplus reserve at the beginning of the period is the accumulated amount of the surplus reserve withdrawn in the previous year after being converted according to the average exchange rate of the corresponding year. The amount of the undistributed profit at the beginning of the period in the recording currency is the accumulated amount of the undistributed profit in the recording currency of the previous year
the translation difference of foreign currency statements is the balance of the net assets reflected in the bookkeeping base currency minus the paid in capital, capital reserve, surplus reserve and undistributed profit reflected in the bookkeeping base currency
if the bookkeeping base currency selected by an enterprise is not RMB, its financial statements shall be converted into RMB financial statements in accordance with the principle of conversion of financial statements of overseas operations< (2) special treatment for the preparation of consolidated financial statements including overseas operation
when an enterprise's overseas operation is a subsidiary, when preparing the consolidated financial statements, the converted balance of the financial statements of overseas operation shall be apportioned between the minority shareholders of the parent company and the subsidiary company according to their respective shares in the owner's equity of overseas operation, The part attributable to the parent company shall be separately listed as "translation difference of foreign currency statements" under the owner's equity item in the consolidated balance sheet and consolidated statement of changes in owner's equity, and the part attributable to the minority shareholders of the subsidiary company shall be listed as "minority shareholders' rights and interests"
when an enterprise has a foreign currency monetary item that substantially constitutes a net investment in a subsidiary (overseas operation), it should prepare offset entries in the following two situations when preparing the consolidated financial statements:
(1) the foreign currency monetary item that substantially constitutes a net investment in a subsidiary is reflected in the base currency of the parent company or subsidiary, While offsetting the long-term accounts receivable and accounts payable, the exchange difference shall be transferred to the "foreign currency statement translation difference" item. That is to say, debit or credit "financial expenses - exchange difference" and credit or debit "foreign currency statement translation difference"
(2) if the foreign currency monetary item that constitutes the net investment in the subsidiary is reflected in a currency other than the bookkeeping base currency of the parent company and the subsidiary company, the exchange difference arising from the foreign currency monetary item of the parent company and the subsidiary company shall be offset against each other, and the difference shall be transferred into the "foreign currency statement discount difference"
if there are foreign currency monetary items between subsidiaries in the consolidated financial statements that constitute net investment in another subsidiary (overseas operation), corresponding offset entries should be prepared in accordance with the above principles when preparing the consolidated financial statements.
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