What does virtual currency accounting entry mean
virtual currency is the currency used for electronic circulation. Now the scope of virtual currency is very large, including q-coin, bitcoin and so on. With the development of digital currency, virtual currency is becoming more and more abundant, which may become the mainstream in the future. For example, BTC, EOS, bcbot and so on are not only virtual currencies, but also algorithms, landing projects and technologies
virtual currency is mainly issued by online game service providers to purchase game props, such as equipment, clothing, etc. But at present, the use of virtual currency has gone far beyond this category. Virtual currency can be used to buy game cards, physical objects and download services of some movies and software
extended data:
real risk
as the proct of e-commerce, virtual currency has begun to play an increasingly important role, and it is more and more connected with the real world. However, with the growth of virtual currency, the relevant laws and regulations are lagging behind, which has laid many hidden dangers
fraud
the private transaction of online virtual currency has realized the two-way circulation between virtual currency and RMB to a certain extent. The activity of these traders is to buy all kinds of virtual currencies and procts at a low price, and then sell them at a high price to earn profits. With the increase of such transactions, there are even virtual mints. In addition to the virtual currency provided by the main company, there are also some people who specialize in "virtual coin making" to obtain virtual currency by playing games and then resell it to other players
Taking Wenzhou as an example, there are about seven or eight such "virtual mints" with four or five hundred practitioners. This not only creates a bubble for the price of the virtual currency itself, but also causes trouble for the normal sale of the issuing company. It also provides a platform for selling and collecting money and money laundering for various cyber crimes. p>
impact system
in modern financial system, the issuers of money are generally central banks, which are responsible for the management and supervision of money operation. As the equivalent exchange goods used to replace the real currency circulation on the Internet, the virtual currency on the Internet is essentially the same as the real currency. The difference is that the issuers are no longer central banks, but Internet companies
if the development of virtual currency makes it form a unified market, each company can exchange with each other, or virtual currency is integrated and unified, and all of them are based on the same standard and price, then in a sense, virtual currency is currency, which is likely to form a threat impact on the traditional financial system or economic operation
reference: network virtual currency
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1. Received stock money from shareholders
debit: bank deposit
Credit: equity (paid in capital)
capital reserve
2. Received main business income
debit: bank deposit
Credit: Main business income
tax payable - VAT payable (output tax)
3 Received accounts receivable
debit: bank deposit
Credit: accounts receivable
bills receivable
internal unit accounts receivable
4. Cash required for paying internal staff for business trip, etc, According to the amount recorded in the expense voucher
debit: other receivables
Credit: cash on hand
when receiving and settling the remaining amount of travel expenses returned by the travel personnel
debit: cash on hand (according to the actually recovered cash)
management expenses (according to the amount of reimbursement)
Credit: other receivables (according to the actually borrowed cash)
5 At the end of each day, the cash shortage or surplus found in the settlement of cash receipts and payments, property inventory, etc., which need to be found out, belongs to the shortage of cash on hand
debit: loss and surplus of property to be handled
Credit: cash on hand
Credit: loss and surplus of property to be handled
after the cause is found out, it shall be handled as follows: in case of cash shortage, For the part compensated by the responsible person:
debit: other receivables - cash shortage receivables ×× Indivial)
cash on hand
Loan: loss and surplus of property to be disposed of
belongs to the part that should be compensated by insurance company:
Loan: other receivables insurance claims receivable
Loan: loss and surplus of property to be disposed of
belongs to other reasons that cannot be identified:
Loan: management expenses cash shortage
Loan: loss and surplus of property to be disposed of
if it is cash surplus, Due to relevant personnel and units:
debit: loss and surplus of property to be disposed of
Credit: other payable - cash surplus payable ×× Indivial or unit)
belongs to the unidentified cash surplus:
debit: loss and surplus of property to be disposed of
Credit: non operating income profit of asset disk
6. Interest received from bank deposit
debit: bank deposit
Credit: financial expenses
7. Recovery of reserve fund and other receivables
debit: bank deposit, etc.
Credit: other receivables
8 Receive compensation from the supplier for non performance of the contract
debit: bank deposit
Credit: non operating income
9. Remit the money to the purchasing place to open a special purchasing account
debit: Other Monetary Funds - Deposits in other places
Credit: bank deposit
10. Deposit the money in the bank to obtain bank draft Bank promissory note and credit card
borrow: other monetary fund bank draft
- Bank promissory note
- credit card
Loan: bank deposit
11. Open letter of credit and pay deposit to bank
borrow: Other Monetary Fund deposit of letter of credit
Loan: bank deposit
12 When transferring funds to securities companies,
borrowing: Other Monetary Funds - Investment deposits,
lending: bank deposits,
when purchasing stocks and bonds,
borrowing: trading financial assets,
lending: Other Monetary Funds - Investment deposits,
13 The unused balance of bank promissory note deposit is transferred back to the settlement account
debit: bank deposit
Credit: Other Monetary Funds - Deposits in other places
- bank draft
- Bank promissory note
14. Paying taxes
debit: taxes payable
Credit: bank deposit
15. Paying the price of purchased materials and freight
a Using planned price accounting
borrowing: material purchasing
taxes payable - VAT payable (input tax)
lending: bank deposit
other monetary funds
B. using actual cost accounting
payment for goods, freight and miscellaneous charges, etc The goods have arrived and have been accepted and put into storage
debit: raw materials
goods in stock
sales expenses
taxes payable - VAT payable (input tax)
Credit: cash in stock
bank deposit
other monetary funds
when payment for goods, freight and miscellaneous charges is made, Goods have not arrived or have not been accepted and put into storage yet
debit: goods in transit
sales expenses
tax payable - VAT payable (input tax)
Credit: cash on hand
bank deposit
other monetary funds
16 Payment to suppliers
debit: accounts payable
bills payable
internal unit credit: bank deposit
17. Payment of processing fees and freight of materials processed by entrusted units
debit: materials processed by entrusted units
tax payable value added tax (input tax)
Credit: bank deposit, etc.
18 Payment of purchased power cost
debit: accounts payable
Credit: bank deposit
19. Payment of employee salary
debit: employee salary payable
Credit: cash on hand
bank deposit
20. Purchase of fixed assets without installation Development facilities
Loan: Construction in progress
Loan: bank deposit
at the same time
Loan: fixed assets
oil and gas assets
Loan: Construction in progress
21. Purchase of engineering materials
Loan: raw materials (special materials Special equipment)
Credit: bank deposit
accounts payable
notes payable
prepayment for purchasing large equipment
debit: prepayment
Credit: bank deposit
receive the equipment and make up the equipment price:
debit: raw materials (special equipment) (actual cost of equipment)
Credit: prepayment (prepayment)
Bank Deposit (supplementary payment)
22. Payment of exploration right fee and price, mining right fee and price
Loan: oil and gas assets
management fee
Loan: bank deposit
tax payable
23 Appropriation of reserve fund
debit: other receivables (reserve fund)
Credit: cash on hand
bank deposit
regular replenishment of reserve fund
debit: administrative expenses, etc.
Credit: cash on hand
Bank deposit
24. Payment of wages to be received Temporary deposit and other accounts payable
debit: other accounts payable
Credit: cash on hand
bank deposit
26. Payment of various costs Expense
debit: oil and gas proction cost
proction cost
oil and gas transportation cost
Construction in progress
oil and gas exploration expense
oil and gas development expense
R & D expense
manufacturing expense
management expense
sales expense
financial expense
exploration expense
non operating expense
Credit: Cash on hand
bank deposit
26. Cash dividend
debit: dividend payable
Credit: cash on hand
27. If the registered capital is reced with approval according to legal proceres, when the shares are actually returned or acquired
debit: equity (paid in capital), etc.
Credit: bank deposit