Accounting items of virtual currency
Publish: 2021-05-13 09:05:29
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. Debit: other monetary funds debit: intangible assets
Credit: cash on hand credit: other monetary funds
Credit: cash on hand credit: other monetary funds
3. 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.
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. This requires everyone's operation skills and proficiency, can not be generalized.
6. You mean MMM mutual financial community. This is a typical pyramid selling activity under the guise of virtual currency. Mmm is a pyramid scheme with great influence in Russia in the 1990s. It has great influence in Russia. This time, it was taken to China for speculation<
MMM company has set up a large number of branches in major Russian cities to sell shares and purchase MMM shares. In 1994, it also said that as long as it invested $100 in MMM company, it could recover $500 in half a year, and the year-end return rate was as high as 400%. Lured by strong publicity and high returns, people ignore the risks. And believe that as long as the purchase of MMM shares can make a fortune. Mmm shares were snapped up. Since then, the original stock with a face value of 1000 rubles printed with the portrait of mavroji has gone to the society, setting off a wave of stock speculation in Russia
by June 1994, mmm's share price had increased by 36.5 times compared with its face value, reaching rub 37500. In only half a year, mmm has absorbed hundreds of billions of rubles by virtue of its "pyramid" investment return scheme for MMM shares. It has set up agencies in more than 60 cities. Its trading turnover accounts for half of the trading turnover in Russia, and the daily income from selling shares reaches 40 billion rubles
there are great risks in this pyramid type speculation. On July 22, 1994, the Russian government, which has always been ambiguous about mmm, suddenly declared publicly that the government was skeptical of the 400% annual rate of return promised by mmm, and the government did not guarantee the safety of its investment in mmm. So far, the investors realized that the attractive promise was just a kind of deception. Their confidence wavered, they stopped investing and demanded payment. The pyramid collapsed completely. Those shareholders who participated in the investment later lost all their money and became the biggest victims of fraud.
MMM company has set up a large number of branches in major Russian cities to sell shares and purchase MMM shares. In 1994, it also said that as long as it invested $100 in MMM company, it could recover $500 in half a year, and the year-end return rate was as high as 400%. Lured by strong publicity and high returns, people ignore the risks. And believe that as long as the purchase of MMM shares can make a fortune. Mmm shares were snapped up. Since then, the original stock with a face value of 1000 rubles printed with the portrait of mavroji has gone to the society, setting off a wave of stock speculation in Russia
by June 1994, mmm's share price had increased by 36.5 times compared with its face value, reaching rub 37500. In only half a year, mmm has absorbed hundreds of billions of rubles by virtue of its "pyramid" investment return scheme for MMM shares. It has set up agencies in more than 60 cities. Its trading turnover accounts for half of the trading turnover in Russia, and the daily income from selling shares reaches 40 billion rubles
there are great risks in this pyramid type speculation. On July 22, 1994, the Russian government, which has always been ambiguous about mmm, suddenly declared publicly that the government was skeptical of the 400% annual rate of return promised by mmm, and the government did not guarantee the safety of its investment in mmm. So far, the investors realized that the attractive promise was just a kind of deception. Their confidence wavered, they stopped investing and demanded payment. The pyramid collapsed completely. Those shareholders who participated in the investment later lost all their money and became the biggest victims of fraud.
7. Generally, such as "foreign deposits, bank bills, bank promissory notes, credit cards, credit deposits, deposit investment funds are accounted through" other monetary funds "account.
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9. Monetary capital refers to the part of capital in the form of money in the process of enterprise proction and operation. According to its form and purpose, it can be divided into cash on hand, bank deposits and other monetary funds. Other monetary funds include deposits in other places, bank draft deposits, bank promissory notes deposits, L / C margin deposits, credit card deposits, investment funds deposited and in transit monetary funds, etc
foreign deposit refers to the money remitted to the Bank of the purchasing place to open a special purchasing account when an enterprise concts temporary or sporadic purchasing in other places. The deposit in this account is free of interest, only paid but not collected, and the account is cleared after payment
bank draft deposit refers to the amount deposited in the bank by an enterprise in order to obtain bank draft. An enterprise should submit a "bank draft power of attorney" to the bank and deposit the money with the Bank of deposit.
Bank promissory note refers to a bill issued by a bank that promises to unconditionally pay a certain amount to the payee or holder at sight
L / C margin deposit refers to the deposit deposited in the special L / C margin account of the bank for the purpose of issuing L / C by enterprises adopting L / C settlement method
credit card deposit refers to the amount deposited in the bank by an enterprise in order to obtain a credit card
investment funds deposited out refer to the funds that have been deposited in securities companies but have not yet made short-term investment
in transit monetary fund refers to: in transit monetary fund refers to the funds that are in transit e to the remittance between the enterprise and its subordinate units or superior and subordinate units, but have not arrived at the end of the month.
foreign deposit refers to the money remitted to the Bank of the purchasing place to open a special purchasing account when an enterprise concts temporary or sporadic purchasing in other places. The deposit in this account is free of interest, only paid but not collected, and the account is cleared after payment
bank draft deposit refers to the amount deposited in the bank by an enterprise in order to obtain bank draft. An enterprise should submit a "bank draft power of attorney" to the bank and deposit the money with the Bank of deposit.
Bank promissory note refers to a bill issued by a bank that promises to unconditionally pay a certain amount to the payee or holder at sight
L / C margin deposit refers to the deposit deposited in the special L / C margin account of the bank for the purpose of issuing L / C by enterprises adopting L / C settlement method
credit card deposit refers to the amount deposited in the bank by an enterprise in order to obtain a credit card
investment funds deposited out refer to the funds that have been deposited in securities companies but have not yet made short-term investment
in transit monetary fund refers to: in transit monetary fund refers to the funds that are in transit e to the remittance between the enterprise and its subordinate units or superior and subordinate units, but have not arrived at the end of the month.
10. Foreign trade accounting: monetary items and non monetary items include:
1. Monetary items refer to the monetary assets of an enterprise, the monetary capital held by an enterprise and the assets to be collected at a fixed or determinable amount, including cash, bank deposits, accounts receivable, notes receivable, and held to maturity investment
2. Non monetary items refer to non monetary assets and assets other than monetary assets. The items listed in the balance sheet are usually non monetary assets: Inventory (raw materials, packaging materials, low value consumables, inventory goods, entrusted processing materials, entrusted sales goods, etc.), long-term equity investment, investment real estate, fixed assets, construction in progress, engineering materials, intangible assets, etc
foreign trade accounting is mainly about import and export tax rebate, including general trade import and export tax rebate business, incoming material processing business import and export business operation, incoming material processing business import and export business operation, deep processing mode import and export business operation, supporting relevant theoretical knowledge and precautions. In addition to these, it also involves customs declaration, commodity inspection, verification, E-port, software operation Tax refund declaration and other related knowledge. The foreign trade accounting examination is mainly aimed at the professionals who are engaged in or will be engaged in the accounting work of foreign trade enterprises. In enterprises, they are responsible for the accounting, analysis, prediction and control of the enterprise's import and export business.
1. Monetary items refer to the monetary assets of an enterprise, the monetary capital held by an enterprise and the assets to be collected at a fixed or determinable amount, including cash, bank deposits, accounts receivable, notes receivable, and held to maturity investment
2. Non monetary items refer to non monetary assets and assets other than monetary assets. The items listed in the balance sheet are usually non monetary assets: Inventory (raw materials, packaging materials, low value consumables, inventory goods, entrusted processing materials, entrusted sales goods, etc.), long-term equity investment, investment real estate, fixed assets, construction in progress, engineering materials, intangible assets, etc
foreign trade accounting is mainly about import and export tax rebate, including general trade import and export tax rebate business, incoming material processing business import and export business operation, incoming material processing business import and export business operation, deep processing mode import and export business operation, supporting relevant theoretical knowledge and precautions. In addition to these, it also involves customs declaration, commodity inspection, verification, E-port, software operation Tax refund declaration and other related knowledge. The foreign trade accounting examination is mainly aimed at the professionals who are engaged in or will be engaged in the accounting work of foreign trade enterprises. In enterprises, they are responsible for the accounting, analysis, prediction and control of the enterprise's import and export business.
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