Accounting treatment of investment virtual currency

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. 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/

3. The bank deposit journal shall be recorded in the sub account of Euro account according to the converted RMB amount, and 100000 Euro shall be registered at the same time
supplement:
there is a special account book for foreign currency bank deposits, which can record the amount of foreign currency and the corresponding amount of RMB at the same time
go to the accounting supplies store
three column bank deposit journal is not easy to record, because foreign currency bank deposit should record foreign currency amount, exchange rate and converted RMB amount at the same time.

4. Let me answer: when an enterprise invests in non monetary forms, such as fixed assets or current assets, its accounting treatment is the same as that of monetary investment, which will increase the long-term equity investment of the enterprise (the new standard cancels the short-term investment subject, which should be accounted through the long-term equity investment subject)
if you invest the purchased raw materials abroad, assume that the cost of the raw materials is 50000 yuan, the fair value of the market, the value recognized by both parties is 60000 yuan, and the VAT is 10200 yuan. The investor shall issue a special VAT invoice to the investee, which shall be regarded as sales, Its accounting treatment is as follows:
debit: long term equity investment 70 200
Credit: other business income 60 000 yuan
tax payable VAT (output tax) 10 200
material cost carried forward for investment:
debit: other business cost 50 000
Credit: raw material 50 000
I hope my answer can help you, The author is very pleased. Here is an answer!

5. Debit: long term equity investment
Credit: bank deposit / cash

6. US $79185 arrived on July 10
debit: bank deposit (US $account)
debit: financial expense exchange gain and loss
()
Credit: paid in capital
RMB 500000
foreign exchange settlement on August 13
debit: bank deposit (RMB account)
debit: financial expense exchange gain and loss
()
Credit: bank deposit (US dollar account)
US $50000
hope to help you!

7. 1. Generally speaking, foreign investment with fixed assets should be evaluated and the investment cost should be determined through negotiation on the basis of the evaluated value< (1) borrowing: liquidation of fixed assets
accumulated depreciation
lending: fixed assets
(2) borrowing: long-term equity investment
lending: liquidation of fixed assets
non operating income
the invested unit accepts investment in fixed assets:
borrowing: fixed assets
lending: paid in capital
Capital reserve
2. Foreign investment with the net assets of the wholly-owned subsidiary of the enterprise (not under the same control)
in this case, that is, foreign investment with 100% equity of the subsidiary held by the enterprise, the key is how to value the equity. In practice, it is generally necessary to evaluate and audit the subject matter, and confirm the price of equity per share according to the evaluated net asset price per share. The accounting treatment should be based on the principles of non monetary assets exchange and long-term equity investment. It is assumed that the transaction has commercial substance
Investor:
debit: long term equity investment - invested company (recorded according to the determined fair value)
Credit: long term equity investment - subsidiary (book value)
Credit: investment income
the invested company accounts according to the same idea.

8.

1、 Accounting entry when receiving US dollar investment:

debit: bank deposit - US dollar account (spot exchange rate of US dollar * trading day)

Credit: paid in capital

2. Basis:

"accounting standards for Business Enterprises No. 19 - foreign currency conversion" stipulates that an enterprise receives the capital invested by investors in foreign currency, regardless of whether there is a contractual exchange rate or not, They shall not be converted at the approximate exchange rate of the exchange rate agreed in the contract and the spot exchange rate, but at the spot exchange rate on the trading day. In this way, the amount of foreign currency invested capital is equal to the bookkeeping base currency of corresponding monetary items, and there is no translation difference of foreign currency capital

extended data:

accounting treatment of foreign currency transactions

(basis: accounting standards for Business Enterprises No. 19 - foreign currency conversion)

Article 9 for foreign currency transactions, enterprises shall convert foreign currency amount into bookkeeping base currency amount

Article 10 when a foreign currency transaction is initially recognized, the foreign currency amount shall be converted into the bookkeeping base currency amount 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

Article 11 on the balance sheet date, an enterprise shall deal with foreign currency monetary items and foreign currency non monetary items in accordance with the following provisions:

(1) foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date. The exchange difference arising from the difference between the spot exchange rate on the balance sheet date and that at the time of initial recognition or the previous balance sheet date shall be included in the current profits and losses

(2) foreign currency non monetary items measured at historical cost are still translated at the spot exchange rate on the date of transaction, without changing the amount of recording currency

monetary items refer to the monetary capital held by an enterprise and the assets or liabilities to be paid in a fixed or determinable amount

non monetary items refer to items other than monetary items

Chapter IV translation of foreign currency financial statements Article 12 when translating financial statements of overseas operations, an enterprise shall comply with the following provisions:

(1) the assets and liabilities in the balance sheet shall be translated at the spot exchange rate on the balance sheet date, except for the "undistributed profits" item, Other items are translated at the spot exchange rate at the time of occurrence

(2) the income and expense items in the income statement shall be converted 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

the translation difference of foreign currency financial statements arising from the above (I) and (II) translation shall be separately presented under the owner's equity item in the balance sheet. The conversion of comparative financial statements shall be handled in accordance with the above provisions

Article 13 an enterprise shall convert the financial statements of overseas operations in a hyperinflationary economy according to the following provisions:

restate the items in the balance sheet by using the general price index, restate the items in the income statement by using the changes in the general price index, and then convert them according to the spot exchange rate on the latest balance sheet date

When the overseas operation is no longer in the hyperinflation economy, the restatement shall be stopped and the financial statements restated shall be converted according to the price level on the day of cessation

Article 14 when an enterprise disposes of an overseas operation, it shall transfer the translation balance of the foreign currency financial statements related to the overseas operation shown in the owner's equity items in the balance sheet from the owner's equity items to the current profits and losses of the disposal; If part of the overseas business is disposed of, the translation difference of the foreign currency financial statements of the disposed part shall be calculated according to the disposal proportion and transferred to the current profits and losses of the disposal

Article 15 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 Article 12 of these standards