Virtual currency account

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. First, when you open a foreign currency account, you need to create a foreign currency bank account
Second, foreign exchange purchasing business, for example, purchasing US $100000 in RMB, entry: (assuming exchange rate is 6)
debit: bank deposit - US $60 (10) × 6)
financial expenses 2
Credit: bank deposit - RMB 62
Third, payment to foreign companies, entry:
debit: accounts payable - US $60 (10 yuan) × 6) [book balance]
Credit: bank deposit - US $60 (10 × 6)

or, make an entry directly:
debit: accounts payable - US $60 (10 × 6) [book balance]
financial expenses 2
Loan: bank deposit RMB 62

3. When the company opens an additional US dollar account, the way to make the account is as follows:
1. Convert the US dollar into RMB according to the exchange rate when the company receives the US dollar, borrow: bank deposit, loan: advance receipt
2. Set up a one dollar account at the same time and register $1000 in the dollar account. The statement of the US dollar account reflects US dollars. After exchange, debit: bank deposit RMB account (according to RMB after exchange), credit: bank deposit USD account
foreign exchange account refers to the account opened in freely convertible currency by domestic institutions, institutions in China and indivials in banks and non bank financial institutions approved to operate foreign exchange deposit business in accordance with relevant account management regulations.

4. When receiving foreign currency:

debit: bank deposit - Hongkong and Shanghai Banking Corporation (foreign currency account)

Credit: accounts receivable

when foreign exchange has not been settled to RMB account, there is no need to make any entry

when settling foreign exchange to CCB RMB account, the entry is:

debit: bank deposit - CCB (RMB account)

financial expenses - exchange gain and loss

Credit: Bank deposit - Hongkong and Shanghai Banking Corporation (foreign currency account)

5.

1. Convert into RMB according to the exchange rate when receiving US dollars,

borrow: bank deposit

Loan: advance receipt

2. Set up a US dollar account at the same time, and register US $1000 in the US dollar account. The statement of the US dollar account reflects US dollars. After exchange,

borrow: bank deposit RMB account (calculated according to RMB after exchange)

Loan: bank deposit USD account

extended data:

1. In order to calculate and reflect various deposits deposited by enterprises in banks or other financial institutions, the enterprise accounting system stipulates that & quot should be set; 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< br />

2、" 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 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 bank

6. When receiving foreign currency:
debit: bank deposit - Hongkong and Shanghai Banking Corporation (foreign currency account)
Credit: accounts receivable

when foreign exchange has not been settled to RMB account, no entry is required

when settling foreign exchange to RMB account of CCB, the entry is:
debit: bank deposit - CCB (RMB account)
financial expenses - exchange gain and loss
Credit: bank deposit - Hongkong and Shanghai Banking Corporation (foreign currency account)

7. Guidelines for the application of accounting standards for Business Enterprises No. 19 - foreign currency conversion 1. Spot exchange rate and approximate exchange rate of spot exchange rate; 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 spot exchange rate is usually the middle rate of the RMB foreign exchange rate published by the people's Bank of China on the current day. Foreign currency exchange business or transactions involving foreign currency exchange shall be translated according to the exchange rate actually adopted in the transaction (i.e. the bank's buying or selling price)
the approximate exchange rate of spot exchange rate refers to the exchange rate determined according to the systematic and reasonable method, which is similar to the spot exchange rate on the transaction date, usually using the current average exchange rate or weighted average exchange rate, etc
enterprises should usually use spot exchange rate for conversion. If the exchange rate does not change much, it can also be converted at the approximate exchange rate of the spot exchange rate< According to Article 11 of these standards, on the balance sheet date, an enterprise shall conct accounting treatment for foreign currency monetary items and foreign currency non monetary items respectively< (1) monetary items in foreign currency
monetary items refer to the monetary funds held by enterprises and the assets or liabilities to be paid in fixed or determinable amounts. Monetary items are divided into monetary assets and monetary liabilities. Monetary assets include cash on hand, bank deposits, accounts receivable, other receivables, long-term receivables, etc; Monetary liabilities include short-term loans, accounts payable, other accounts payable, long-term loans, bonds payable, long-term accounts payable, etc
for foreign currency monetary items, the exchange difference arising from settlement or conversion at the spot exchange rate on the balance sheet date shall be included in the current profit and loss, and the amount of bookkeeping base currency of foreign currency monetary items shall be increased or decreased< (2) foreign currency non monetary items
non monetary items refer to items other than monetary items, including inventory, long-term equity investment, fixed assets, intangible assets, etc
1. For foreign currency non monetary items measured at historical cost, since they have been translated at the spot exchange rate on the transaction date, the amount of original recording currency should not be changed on the balance sheet date, and there will be no exchange difference
2. Foreign currency non monetary items measured at fair value, such as trading financial assets (stocks, funds, etc.), are translated at the spot exchange rate on the day when the fair value is determined. The difference between the converted amount in functional currency and the original amount in functional currency is treated as changes in fair value (including changes in exchange rate) and included in the current profits and losses< (3) capital invested in foreign currency
when an enterprise receives capital invested in foreign currency from an investor, it shall be converted at the spot exchange rate on the transaction date, and shall not be converted at the approximate exchange rate between the exchange rate agreed in the contract and the spot exchange rate. There is no translation difference between the capital invested in foreign currency and the amount of the recording base currency of the corresponding monetary items< (4) foreign currency monetary items that substantially constitute net investment in overseas operations
where the preparation of consolidated financial statements involves overseas operations, if there are foreign currency monetary items that substantially constitute net investment in overseas operations, the exchange differences arising from exchange rate changes shall be included in the owner's equity; Translation difference of foreign currency statements; Projects; The disposal of overseas operations shall be included in the current profits and losses< Third, separate account system accounting method

for financial enterprises with frequent foreign currency transactions and more foreign currency, separate account system accounting method can also be used for daily accounting. On the balance sheet date, the balance of the corresponding foreign currency account shall be adjusted separately for monetary items and non monetary items in accordance with Article 11 of these standards

when the separate account system is adopted, the result of exchange difference should be consistent with the unified account system< Article 13 of these standards stipulates the conversion of financial statements of overseas operations in a hyperinflationary economy. Hyperinflation economy is usually judged according to the following characteristics:

(1) the cumulative inflation rate in the past three years is close to or more than 100%< (2) interest rate, wage and price are linked with price index< (3) the public does not use the local currency, but the relatively stable foreign currency as the basis for measuring the amount of money< (4) the public tends to preserve their wealth with non monetary assets or relatively stable foreign currency, and the local currency they hold is immediately used for investment to maintain their purchasing power< (5) even if the credit period is very short, the sale and purchase on credit transactions are still executed at the price of compensating the expected purchasing power loss in the credit period.

8. Debit: bank deposit RMB (US dollar * spot rate) spot rate is generally the bank foreign currency exchange rate of the day
Credit: bank deposit US dollar account
[difference between exchange gains and losses]

9. 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.

10. 1. If the company needs to set up details according to different currencies, accounting separately. Generally, RMB is converted according to the exchange rate of the current month. When the payment is received, the difference is recorded in the exchange gain and loss
2. Exchange gain and loss, also known as exchange difference, is the result of exchange rate fluctuation. When an enterprise concts foreign currency transaction, exchange business, final account adjustment and foreign currency statement conversion, the difference arising from accounting in different currencies or different exchange rates of the same currency and converted according to the recording currency
3. In short, exchange gain / loss refers to the difference in the amount of accounting base currency e to different exchange rates in the accounting process of various foreign currency transactions.