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Jingdong blockchain software download
Publish: 2021-05-08 11:00:41
1.
On March 22, jd.com officially released a white paper on blockchain solution, which stated that it aimed to build an integrated intelligent supply chain system, retail network and financial technology with blockchain as the "linker" and its accumulated experience in cloud computing, big data, artificial intelligence, Internet of things and other new technologies, so as to shorten the distance between commodities and customers, and under the guidance of the group strategy of unbounded retail, Fully open their own blockchain technology accumulation
Zhang Chen, chief technology officer of Jingdong group, said that in order to promote the development of blockchain technology and the combination of various business scenarios of Jingdong group, and use blockchain technology to promote the recording, flow and exchange of value big data, Jingdong group has cooperated with various internal functions, technologies and business systems to carry out special research on the development trend of blockchain technology and application, The white paper on technical practice of Jingdong blockchain (2018) has been compiled. The white paper summarizes the development status and direction of blockchain core technology in Jingdong group, shares typical application cases of various business landing practices of Jingdong group, and puts forward relevant suggestions for blockchain technology development roadmap and standardization roadmap
2. Chainstore blockchain application store is a professional application store that integrates all the mainstream applications of blockchain and coin circle. It integrates exchanges, wallets, quotation software, tool software, blockchain information, blockchain games, instry applications, etc.
3. Chainchat is basically used by the domestic blockchain users.
4. I have a new project now. It's safe and stable. I need privacy
5.
Blockchain apps include: Netease star base, digital chain app, chain to finance, time forest blockchain trading platform, blockchain e-wallet, ostrich blockchain, GXS wallet, coin bag wallet and ordered wallet
fifthly, Youling wallet
Youling app creates a personal centered value exchange network and ecology, and creates a decentralized national interactive entertainment and blockchain new economic platform
Youling app adopts the decentralized open mode, allowing indivials (third-party developers) to develop all kinds of applications based on Youling open platform, and each user can freely choose the application to build his own home page, including but not limited to: souvenirs, live broadcast, sharing, community, service sale, commodity sale
6. 1060 graphics card with other configuration, can run computing, quite a lot of people use this model of mining
if you can't operate, it is recommended that you see if there is a problem with the software, if there is no problem with the software, it is the problem of the graphics card itself, it is recommended to change the graphics card, or carry out reverse factory maintenance
if you can't operate, it is recommended that you see if there is a problem with the software, if there is no problem with the software, it is the problem of the graphics card itself, it is recommended to change the graphics card, or carry out reverse factory maintenance
7. To download the blockchain exchange, you can go to the app chainstore to download it. It is a blockchain application store, in which there are many regular and popular blockchain exchange applications
8. No, I haven't heard of any exchange that can trade options
9. When an enterprise sells goods, whether it can recognize the income depends on whether the sales can meet or meet the following five conditions at the same time. For the sales of goods that can meet the following five conditions at the same time, the sales income should be recognized according to the relevant provisions of the accounting standards, otherwise it cannot be recognized. In the specific analysis, we should follow the principle of substance over form and pay attention to the professional judgment of accountants< First, the enterprise has transferred all the main risks and rewards of the ownership of the goods to the buyer; Reward refers to the future economic benefits contained in the commodity, including the economic benefits brought by the appreciation of the commodity and the direct use of the commodity. If any loss of a commodity does not need to be borne by the enterprise, and the economic benefits are not owned by the enterprise, it means that the risks and rewards of the ownership of the commodity have been transferred to the buyer
it depends on different circumstances to judge whether the main risks and rewards of ownership of a commodity have been transferred to the buyer. The types of whether the main risks and rewards are transferred or not can be summed up in the following four cases<
(1) all the main risks and rewards have not been transferred
a manufacturer distributes its procts to local distributors by way of consignment, and the distributors are responsible for the consignment. The distributors can charge service charges according to a certain proportion of the sales amount, but they do not bear the responsibility of exclusive sales< (2) the main reward has been transferred, but the main risk has not been transferred.
in order to obtain a government contract for the construction of a specific road section, Party A has purchased several heavy bulldozers from the manufacturer of Party B. the purchase and sale contract stipulates that if Party A fails to obtain the government contract for the road construction, it can return the bulldozers< (3) the main risk has been transferred and the main reward has not been transferred
enterprise a sells a piece of land to real estate company B at the market price of 400000 yuan. According to the sales agreement, enterprise a has the right to buy back the land sold at 110% of the original price at the end of the second year after the end of the transaction, but real estate company B has no right to require enterprise a to buy back the land. After the end of the transaction, the real estate market has been in a downturn, and it is expected that it will not improve in the past two years< (4) the main risks and rewards have all been transferred
enterprise a sells a batch of goods to a customer, and the goods have been delivered, and it has obtained the right to receive payment for goods. According to years of business experience with the customer, enterprise a does not have major uncertainties in recovering the price
in addition, the main risk and reward are relative to the secondary risk and reward. If the enterprise only retains the secondary risk of ownership, the sales is established and the corresponding income should be recognized
for example, when a company sells proct B, the buyer is allowed to return the proct within three months e to the unqualified quality and other reasons. According to the past experience, the company's estimated return proportion is 1% of the sales volume. In this case, although the company still retains certain risks, the risks are secondary. The main risks and rewards related to ownership have been transferred to the buyer, and the company should confirm the income Assuming that the company's revenue from selling proct B is 1 million yuan, the cost of sales is 800000 yuan, and the VAT rate is 17%, when the company sells procts, The accounting treatment should be as follows:
debit: accounts receivable 1.17 million yuan
Credit: main business income 1 million yuan
tax payable value added tax (output tax) 170000 yuan
after the reasonable return possibility is estimated at the end of the sales month, the accounting treatment should be as follows:
debit: main business income 10000 yuan (1 million yuan) × 1%)
Loan: the main business cost is 8000 yuan (800000 yuan) × 2. The enterprise does not retain the right of continuous management which is usually associated with the ownership, nor does it control the sold goods
(1) the right of continuous management
1
if enterprise a is a real estate development enterprise and sells its undeveloped land to enterprise B, the contract stipulates that enterprise a shall develop the land, and after the land is sold, the profits shall be shared by enterprise a and enterprise B in proportion. This situation belongs to that enterprise a retains the continuous management right related to the ownership. This transaction does not belong to the sales transaction, but belongs to enterprise a and enterprise B As a result, the income should not be recognized when the land is sold
2
If a developer sells a residential area to a customer and is responsible for the property management of the area, it belongs to the continuous management right unrelated to the ownership. When the developer sells the commercial housing, it should recognize the income as if it meets other conditions for income recognition< (2) effective control over sold goods (mainly after-sale repurchase)
1. If the repurchase price has been specified in the contract
if enterprise a sells its procts to enterprise B, the buyback price of the contract signed by both parties is 1 million yuan. Assuming that the market price on the day of the buyback is 1.2 million yuan, enterprise a will pay 200000 yuan less when buying back the goods, and enterprise a will get 200000 yuan reward; If the market price on the day of repurchase is 900000 yuan, enterprise a will pay 100000 yuan more when buying back the goods, and enterprise a will bear the loss of 100000 yuan
it can be seen that the main risks and rewards embodied in the ownership of goods are not transferred to the buyer, and at the same time, they control the goods. Therefore, when a company sells procts, it should not recognize revenue
2. If the repurchase price is the market price on the day of repurchase
if enterprise a sells the goods to enterprise B at a price of 1 million yuan, it is clearly stipulated in the contract that when enterprise a repurchases the goods, the repurchasing price is the market price on the day of repurchasing. Assuming that the market price on the day of repurchase is 1.3 million yuan, enterprise B will get a reward of 300000 yuan in the process of repurchase; Assuming that the market price on the day of repurchase is 850000 yuan, enterprise B will suffer a loss of 150000 yuan in the process of repurchase
although the main risks and rewards embodied in the ownership of goods have been transferred to the buyer, enterprise a should not recognize the sales revenue when selling the goods because it controls the goods sold< Third, the amount of income can be measured reliably. When an enterprise sells goods, the selling price is usually determined. However, e to some uncertain factors, the selling price may change. Before the new selling price is determined, even if the money has been received, the income should not be recognized. Instead, the money actually received should be treated as an advance receipt. After the new selling price is determined, according to the relevant provisions of the sales of procts received in advance, the accounting treatment of revenue recognition, supplementary collection or refund of over collection shall be carried out< Fourth, the related economic benefits are likely to flow into the enterprise. In the transaction of selling goods, the economic benefit related to the transaction is the price of selling goods. It probably means that the possibility of economic benefits flowing into the enterprise is more than 50%, and whether the price of goods sold can be recovered is an important condition for revenue recognition. When an enterprise sells goods, if it is unlikely to recover the estimated price, it should not recognize revenue even if other conditions for revenue recognition have been met
for example, on May 8, 2008, enterprise a sold a batch of goods to enterprise B by way of collection and payment. The cost was 10 million yuan, the price was 20 million yuan, and the value-added tax indicated on the special invoice was 3.4 million yuan. The goods had been sent out and the proceres had been completed. At this time, it is learned that enterprise B has suffered a huge loss in another transaction, and it is unlikely that the payment for goods will be recovered, which means that the economic benefits related to the transaction are unlikely to flow into the enterprise or cannot flow into the enterprise. Therefore, enterprise a should not recognize the income, but should carry out the following accounting treatment< (1) debit: RMB 10 million for goods issued
(2) debit: RMB 3.4 million for accounts receivable
Credit: RMB 3.4 million for taxes payable VAT (output tax)
(if the tax liability has not occurred, there is no need to make a second entry)
v According to the principle of matching income and expenses, the income and cost related to the same sales should be recognized in the same accounting period. Therefore, if the cost cannot be measured reliably, even if other conditions have been met, the relevant income cannot be recognized. If the price has been received, the received price should be recognized as a liability
[example] this year, company B sold a machine tool to enterprise m with a sales price of 1 million yuan. Enterprise M has paid all the money. The machine tool has not been completed on December 31, and the cost incurred is 600000 yuan. It is difficult to reasonably determine the cost to be incurred for completion
at this time, enterprise B can't recognize the sales revenue. Although the revenue can be reliably measured and has been received, the cost can't be reliably measured, and the matching of revenue and expenses in the same accounting period can't be implemented. Therefore, when the funds are actually received, the following accounting treatment should be carried out
debit: bank deposit 1 million yuan
Credit: advance receipt 1 million yuan
it depends on different circumstances to judge whether the main risks and rewards of ownership of a commodity have been transferred to the buyer. The types of whether the main risks and rewards are transferred or not can be summed up in the following four cases<
(1) all the main risks and rewards have not been transferred
a manufacturer distributes its procts to local distributors by way of consignment, and the distributors are responsible for the consignment. The distributors can charge service charges according to a certain proportion of the sales amount, but they do not bear the responsibility of exclusive sales< (2) the main reward has been transferred, but the main risk has not been transferred.
in order to obtain a government contract for the construction of a specific road section, Party A has purchased several heavy bulldozers from the manufacturer of Party B. the purchase and sale contract stipulates that if Party A fails to obtain the government contract for the road construction, it can return the bulldozers< (3) the main risk has been transferred and the main reward has not been transferred
enterprise a sells a piece of land to real estate company B at the market price of 400000 yuan. According to the sales agreement, enterprise a has the right to buy back the land sold at 110% of the original price at the end of the second year after the end of the transaction, but real estate company B has no right to require enterprise a to buy back the land. After the end of the transaction, the real estate market has been in a downturn, and it is expected that it will not improve in the past two years< (4) the main risks and rewards have all been transferred
enterprise a sells a batch of goods to a customer, and the goods have been delivered, and it has obtained the right to receive payment for goods. According to years of business experience with the customer, enterprise a does not have major uncertainties in recovering the price
in addition, the main risk and reward are relative to the secondary risk and reward. If the enterprise only retains the secondary risk of ownership, the sales is established and the corresponding income should be recognized
for example, when a company sells proct B, the buyer is allowed to return the proct within three months e to the unqualified quality and other reasons. According to the past experience, the company's estimated return proportion is 1% of the sales volume. In this case, although the company still retains certain risks, the risks are secondary. The main risks and rewards related to ownership have been transferred to the buyer, and the company should confirm the income Assuming that the company's revenue from selling proct B is 1 million yuan, the cost of sales is 800000 yuan, and the VAT rate is 17%, when the company sells procts, The accounting treatment should be as follows:
debit: accounts receivable 1.17 million yuan
Credit: main business income 1 million yuan
tax payable value added tax (output tax) 170000 yuan
after the reasonable return possibility is estimated at the end of the sales month, the accounting treatment should be as follows:
debit: main business income 10000 yuan (1 million yuan) × 1%)
Loan: the main business cost is 8000 yuan (800000 yuan) × 2. The enterprise does not retain the right of continuous management which is usually associated with the ownership, nor does it control the sold goods
(1) the right of continuous management
1
if enterprise a is a real estate development enterprise and sells its undeveloped land to enterprise B, the contract stipulates that enterprise a shall develop the land, and after the land is sold, the profits shall be shared by enterprise a and enterprise B in proportion. This situation belongs to that enterprise a retains the continuous management right related to the ownership. This transaction does not belong to the sales transaction, but belongs to enterprise a and enterprise B As a result, the income should not be recognized when the land is sold
2
If a developer sells a residential area to a customer and is responsible for the property management of the area, it belongs to the continuous management right unrelated to the ownership. When the developer sells the commercial housing, it should recognize the income as if it meets other conditions for income recognition< (2) effective control over sold goods (mainly after-sale repurchase)
1. If the repurchase price has been specified in the contract
if enterprise a sells its procts to enterprise B, the buyback price of the contract signed by both parties is 1 million yuan. Assuming that the market price on the day of the buyback is 1.2 million yuan, enterprise a will pay 200000 yuan less when buying back the goods, and enterprise a will get 200000 yuan reward; If the market price on the day of repurchase is 900000 yuan, enterprise a will pay 100000 yuan more when buying back the goods, and enterprise a will bear the loss of 100000 yuan
it can be seen that the main risks and rewards embodied in the ownership of goods are not transferred to the buyer, and at the same time, they control the goods. Therefore, when a company sells procts, it should not recognize revenue
2. If the repurchase price is the market price on the day of repurchase
if enterprise a sells the goods to enterprise B at a price of 1 million yuan, it is clearly stipulated in the contract that when enterprise a repurchases the goods, the repurchasing price is the market price on the day of repurchasing. Assuming that the market price on the day of repurchase is 1.3 million yuan, enterprise B will get a reward of 300000 yuan in the process of repurchase; Assuming that the market price on the day of repurchase is 850000 yuan, enterprise B will suffer a loss of 150000 yuan in the process of repurchase
although the main risks and rewards embodied in the ownership of goods have been transferred to the buyer, enterprise a should not recognize the sales revenue when selling the goods because it controls the goods sold< Third, the amount of income can be measured reliably. When an enterprise sells goods, the selling price is usually determined. However, e to some uncertain factors, the selling price may change. Before the new selling price is determined, even if the money has been received, the income should not be recognized. Instead, the money actually received should be treated as an advance receipt. After the new selling price is determined, according to the relevant provisions of the sales of procts received in advance, the accounting treatment of revenue recognition, supplementary collection or refund of over collection shall be carried out< Fourth, the related economic benefits are likely to flow into the enterprise. In the transaction of selling goods, the economic benefit related to the transaction is the price of selling goods. It probably means that the possibility of economic benefits flowing into the enterprise is more than 50%, and whether the price of goods sold can be recovered is an important condition for revenue recognition. When an enterprise sells goods, if it is unlikely to recover the estimated price, it should not recognize revenue even if other conditions for revenue recognition have been met
for example, on May 8, 2008, enterprise a sold a batch of goods to enterprise B by way of collection and payment. The cost was 10 million yuan, the price was 20 million yuan, and the value-added tax indicated on the special invoice was 3.4 million yuan. The goods had been sent out and the proceres had been completed. At this time, it is learned that enterprise B has suffered a huge loss in another transaction, and it is unlikely that the payment for goods will be recovered, which means that the economic benefits related to the transaction are unlikely to flow into the enterprise or cannot flow into the enterprise. Therefore, enterprise a should not recognize the income, but should carry out the following accounting treatment< (1) debit: RMB 10 million for goods issued
(2) debit: RMB 3.4 million for accounts receivable
Credit: RMB 3.4 million for taxes payable VAT (output tax)
(if the tax liability has not occurred, there is no need to make a second entry)
v According to the principle of matching income and expenses, the income and cost related to the same sales should be recognized in the same accounting period. Therefore, if the cost cannot be measured reliably, even if other conditions have been met, the relevant income cannot be recognized. If the price has been received, the received price should be recognized as a liability
[example] this year, company B sold a machine tool to enterprise m with a sales price of 1 million yuan. Enterprise M has paid all the money. The machine tool has not been completed on December 31, and the cost incurred is 600000 yuan. It is difficult to reasonably determine the cost to be incurred for completion
at this time, enterprise B can't recognize the sales revenue. Although the revenue can be reliably measured and has been received, the cost can't be reliably measured, and the matching of revenue and expenses in the same accounting period can't be implemented. Therefore, when the funds are actually received, the following accounting treatment should be carried out
debit: bank deposit 1 million yuan
Credit: advance receipt 1 million yuan
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