Accounting entries of companies buying virtual currency
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The exchange rate is 6.8415 (the exchange rate is calculated on April 15, 2019)
foreign exchange purchase entry:
debit: bank deposit --- US $684.15 (in China, it is stipulated that RMB is the legal accounting unit)
Credit: cash 684.15
generally speaking, the purchase of foreign currency needs to be included in the bank deposit. First of all, the purchase of foreign currency does enter the bank card. On the other hand, the bank deposit includes the enterprise's settlement account deposit, L / C deposit, L / C deposit Foreign deposits, etc
extended data:
bank deposit accounting
1; Bank deposit & quot; The debit of this account reflects the increase of enterprise deposit, the credit reflects the decrease of enterprise deposit, and the ending debit balance reflects the ending deposit balance of enterprise
enterprises should carry out accounting and management in strict accordance with the provisions of the system. Enterprises should deposit money in banks or other financial institutions and debit & quot; Bank deposit & quot; Account, credit & quot; Cash & quot; And other related subjects; Debit & quot; Cash & quot; And other related subjects, credit & quot; Bank deposit & quot; Subject
⒉" Bank deposit journal & quot; It should be set up separately according to the deposit bank, other financial institutions, deposit types, etc. the cashier should register one by one according to the receipt and payment voucher and the business development order, and the balance should be settled at the end of each day& quot; Bank deposit journal & quot; Regular contact with & quot; Bank statement & quot; Check, at least once a month
At the end of the month, if there is a difference between the enterprise's book balance and the bank statement balance, we must find out the reason one by one and deal with it; Balance of bank deposits;, The adjustment is consistent
inventory
e to the frequent purchase and sale business of enterprises, the amount of bank deposits also changes frequently. The enterprise should check the accounts with the bank in time. The specific method is to check the statements provided by the bank with the enterprise's bank deposit journal one by one. The balance of bank statement is often inconsistent with the balance of enterprise bank deposit journal. The reasons are as follows:
1. Bookkeeping error. If an enterprise or a bank opens an account in several banks at the same time, there may be a series of account errors between banks. Similarly, the bank may confuse the accounts of various deposit enterprises with each other
2. Outstanding accounts. Outstanding items refer to the items that one party has entered into the account and the other party has not entered into the account e to the different bookkeeping time between the enterprise and the bankdebit: inventory goods
Credit: bank deposit (other accounts payable, etc.)
lending: bank deposits
increase in net fund value
borrowing: trading financial assets - profit and loss from changes in fair value
lending: investment income
if sold later
borrowing: bank deposits
lending: trading financial assets - cost
——Profit and loss from changes in fair value***
1. Purchasing a fund can be regarded as short-term investment accounting
borrowing: short-term investment Monetary Fund
lending: bank deposit
2. Receiving investment income
borrowing: bank deposit
lending: investment income
note: investment income, Fill in the 17th line of column 4 in the third schele of the annual income tax report "investment income (loss) list".
When exchanging:
borrow: Cash - yen
Loan: bank deposit / Cash - RMB
financial expenses - exchange gain and loss (or borrow)
advance travel expenses:
< P > borrow: other receivables - XXLoan: Cash - yen
reimbursement travel expenses:
borrow: administrative expenses - travel expenses
Cash - yen (the remaining money)
Loan: other receivables - XX
extended data:
the financial expenses incurred by the enterprise are accounted in the "financial expenses" account, and the subsidiary accounts are set up according to the expense items for detailed accounting. The financial expenses incurred by the enterprise are debited to the "financial expenses" subject, and credited to the "bank deposit", "accrued expenses" and other subjects
interest income and exchange income of the enterprise offset the debit. At the end of the month, all the financial expenses collected by the debit will be transferred from the credit of the "financial expenses" account to the debit of the "current year's profit" account and included in the current profit and loss. After carrying forward the current service expenses, there is no balance at the end of the period in the subject of "financial expenses"
the accounting rules of the "financial expense" account are: for the financial expense incurred, debit the account and credit the corresponding account; For the interest income and exchange income that should be offset against the financial expenses, debit the corresponding account and credit the account
At the end of the period, the balance of undergraate purpose should be transferred to the subject of "profit of this year". In the income statement, the item "financial expenses" is set up to reflect the financial expenses incurred by the enterprise, and the balance carried forward at the end of the current period is analyzed and filled in according to the amount of the item "financial expenses"the equivalent of hydrogen bomb is not capped.