How to make entries when receiving virtual currency

1. If you buy a q-coin card, you can use the card as the original voucher to enter the account. If you pay online, you can print out the flow account number and other information on the webpage to enter the account as the original voucher.

2. The registered capital is usually injected in the form of currency, so the cash payment slip deposited by each shareholder in the bank is usually used as the original certificate of the paid in capital.

3.

1. Foreign exchange received:

when the remittance position is received, the accounting entry is:

debit: foreign currency deposited with foreign banks

Credit: foreign currency remitted in

if the remittance position has not been received, However, when the agreement or contract stipulates that the settlement can be made in advance, the accounting entries are as follows:

debit: remittable foreign currency

Credit: remitted foreign currency

when the remittance position is to be received, the accounting entries are as follows:

debit: foreign interbank foreign currency deposit

Credit: remittable foreign currency

2, settlement:

when the remittance is to be settled, The settlement of foreign exchange can be handled through the foreign exchange trading account. For example, the accounting entries of the accounts of relevant units with RMB income are as follows:

debit: remitted foreign currency

Credit: foreign exchange trading foreign currency

debit: foreign exchange trading RMB

Credit: current deposit RMB

if the payee requires original currency deposit, Make accounting entry as follows:

debit: remit remittance in foreign currency

Credit: current foreign exchange deposit or other account in foreign currency

note: if an account is opened in the remitting bank, the bank will directly record the remitted money into the account; If no account is opened in the receiving bank, the bank will handle the transfer in a reasonable way

extended data

1. Settlement of bill exchange. When handling the bill remittance business, the remitting bank will transfer the bill remittance notice sent by the remitting bank to the "inward remittance" account after checking the seal and contents, and wait for the summons to cash it. The accounting entries are as follows:

debit: foreign currency deposited in foreign banks

foreign currency exchanged between Hong Kong, Macao and foreign affiliated banks

Credit: foreign currency remitted in

2. When the holder withdraws money from the bank with a written bill of exchange, the settlement of RMB exchange or payment in original currency can be handled only after checking the signature of the issuing bank, payment amount, issuing date and endorsement of the payee. The accounting entries are the same as those of mail transfer and telegraphic transfer

4. Write off the boss to and from the domestic and foreign expenses, according to the provisions should be used invoice reimbursement. When reimbursement, foreign currency expenses should be converted into RMB at the exchange rate of the day.

5.

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

6.

1. When enterprises accept investors' monetary capital investment,

borrowing: bank deposits

lending: paid in capital

2. When enterprises accept investors' fixed assets investment,

borrowing: fixed assets

lending: paid in capital

3 When an enterprise accepts an investor's intangible assets investment,

borrowing: intangible assets

lending: paid in capital

extended information:

main accounting treatment of paid in capital:

(1) the enterprise accepts the investor's capital, debits "bank deposit", "other accounts payable", "fixed assets", "intangible assets", "fixed assets" and "fixed assets" "Long term equity investment" and other subjects shall be credited to this subject according to its share in the registered capital or share capital, and "capital reserve - capital premium or share capital premium" according to the difference

(2) the stock dividends distributed in the profit distribution plan approved by the general meeting of shareholders shall be debited to the "profit distribution" title and credited to this title after going through the capital increase proceres

with the resolution of the general meeting of shareholders or similar institutions, the capital reserve shall be converted into capital, the title of "capital reserve - capital premium or equity premium" shall be debited and the title of "capital reserve - capital premium or equity premium" shall be credited

(3) the holders of convertible corporate bonds exercise the right to convert their bonds into stocks, and debit the "bonds payable convertible corporate bonds (face value, interest adjustment)" title according to the balance of convertible corporate bonds, and debit the "capital reserve other capital reserves" title according to the amount of their equity components

the total par value of the shares calculated according to the par value of the shares and the number of shares converted shall be credited to this account, and the balance shall be credited to the "capital reserve - capital stock premium" account. If there is cash payment for non convertible shares, it should also be credited to "bank deposit" and other subjects

If an enterprise converts the restructured debt into capital, it shall debit the "accounts payable" and other accounts according to the book balance of the restructured debt, and credit this account according to the total face value of the shares of the enterprise enjoyed by the creditor e to abandoning the creditor's rights

according to the difference between the total fair value of shares and the corresponding paid in capital or share capital, credit or debit the title of "capital reserve - capital premium or share capital premium", and credit the title of "non operating income - gains from debt restructuring" according to the difference

(4) if equity settled share based payment is used in exchange for services provided by employees or other parties, the title of "capital reserve - other capital reserve" shall be debited on the exercise date according to the amount determined according to the actual exercise situation, and the account shall be credited according to the amount that should be included in the paid in capital or share capital

Generally, the paid in capital of an enterprise should be accounted according to the following regulations:

1. The capital invested by investors in cash should be recorded as the paid in capital according to the amount actually received or deposited in the Bank of the enterprise. The part of the amount actually received or deposited in the Bank of deposit of the enterprise that exceeds its share in the registered capital of the enterprise shall be included in the capital reserve

The capital invested by investors with non cash assets should be recorded as paid in capital according to the value confirmed by all investors. The intangible assets invested by investors for the initial issue of shares shall be recorded according to the book value of the intangible assets in the investor

If there is no exchange rate stipulated in the contract, the foreign currency invested by the investor shall be converted into RMB at the exchange rate on the day of receiving the capital contribution; If the exchange rate is stipulated in the contract, it shall be converted according to the exchange rate stipulated in the contract, and the converted difference e to different exchange rates shall be treated as capital reserve

In accordance with the relevant laws and regulations, if a Chinese foreign contractual joint venture returns the investor's investment ring the period of cooperation, the returned investment shall be accounted for separately and reflected separately as a decrease of paid in capital in the balance sheet

7. Although the carry trade lost money for the first time in 10 months in December, currency strategists' bearish view of the yen has reached its highest level since the financial crisis. In an interview with the media, yingzi shinhara, a former official of Japan's Ministry of Finance and known as "Mr. yen", said that the pace of global economic recovery may slow down in the second quarter of this year, which will not only make Japan's economy fall into recession again, but also push the USD / JPY down to 85.00<

in addition, associated press reporter OIF white published an article on the 18th that the economic crisis has exposed the weakness of the euro area, and the euro will be in an awkward position in the next few years. The article holds that although few people think that the euro zone will disintegrate because of the global financial and economic crisis, it means a high price to maintain this monetary union at a time when some member governments are heavily in debt.

8. Debit: financial expense - interest income - external bank (red letter)
debit: bank deposit
bank service charge
debit: financial expense - service charge of financial institution
Credit: bank deposit

service charge entry is easy to understand. Generally, for interest income entry, we don't understand why we should have a negative number in the debit. In fact, for the result, the negative number in the debit is the same as that in the credit, However, there are generally two reasons for this:

one is that the software itself has defects, and the amount obtained ring the preparation of the report is the amount incurred (the amount of debit and credit at the end of the period may be the same for the profit and loss category, and the balance is always zero). If you only take the debit amount of financial expenses somewhere, remember to go to the credit, and the software report is wrong (at present, many software have corrected this defect).

the second is the understanding of accounting terms: the use of "offset" and "transfer". The so-called "offset" means to write off, that is, to write back the original way, that is, "how to come, how to go"“ The balance of "transfer" and "offset" is the same, but the amount is different. The interest income from bank deposits should have been income, but ordinary enterprises do not have the permission of this amount, so it is illegal to make income. Therefore, it is stipulated to write down the financial expenses, so negative numbers are used to debit the financial expenses.

9. When a company repurchases its own shares under the stock repurchase plan, the stock price should respond positively and the dividend per share will increase in the future. Share buybacks also mean investors have more control over how much tax they will pay and when. A kind of pleasant, infatuated, mood rippling beauty, called quiet

10. The enterprise received 60000 yuan of equipment and 20000 yuan of currency from company B
debit: fixed assets 6
cash on hand 2
Credit: paid in capital - Company B 8
5. It is approved to withdraw the surplus reserve at 10% of the net profit of 80000 yuan
debit: Profit Distribution -- withdrawal of surplus reserve 8 * 10% = 0.8
Credit: surplus reserve 0.8
debit: Profit Distribution -- undistributed profit 0.8
Credit: profit distribution -- withdrawal of surplus reserve 8 * 10% = 0.8
6. The net profit realized in the current year is 6000 yuan
debit: 6000 yuan in the current year
Credit: 6000 yuan in profit distribution - 6000 yuan in undistributed profit
7. The enterprise sells 500 bags of procts to the outside world, and the selling price of each bag is 4000 yuan, so the amount of additional transfer has not been received yet
debit: accounts receivable 2340000
Credit: taxes payable - VAT payable (output tax) 500 * 4000 * 17% = 340000
main business income 500 * 4000 = 200000