Huatai team digital currency

1. This information can basically be identified as a false information. Digital currency can not be used as currency in China. Digital currency is regarded as a special Internet commodity in China. People can buy and sell it freely at their own risk, but it denies its monetary attribute. At this stage, no financial institution is allowed to provide bitcoin related procts and services
the mainstream digital currencies are bitcoin, Leyte, decent and so on.

2.

Accounting process:

1. Obtain or prepare other accounts payable details, check whether the counting is accurate, and check with the items related to Sub Ledger, general ledger and statements

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3. Select other accounts payable for letter of credit

If the inquiry letter cannot be recovered or the result of the reply letter is inconsistent with the enterprise's book record, an alternative procere shall be adopted to review the sub ledger of the next year, or trace to the economic and business voucher when other accounts payable occur

5. Spot check on subsidiary accounts, bookkeeping vouchers and original vouchers

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for group company's investment in subsidiaries, This can be done as follows:

(1) subsidiary entry

debit: bank deposit, etc.

Credit: paid in capital

(2) parent company accounting entry

debit: long term equity investment

Credit: bank deposit, etc.

for company investment futures, this can be done as follows:

(1) apply to securities and futures brokerage company to open a trading account, Debit "other monetary funds" and credit "bank deposit" according to the deposited funds

(2) when an enterprise obtains derivatives, it debits the "derivatives" account according to its fair value, debits the "investment income" account according to the transaction costs incurred, and credits the "other monetary funds" account according to the amount actually paid

3.

The following are the general steps of internal accounts:

① borrowing: bank deposits (cash, accounts receivable); ② borrowing: bank deposits (cash, accounts receivable); Loan: main business income

(2) borrowing: main business income; Loan: profit of this year

(3) borrowing: main business cost; Credit: inventory goods (according to the actual number of sales), settlement costs

(4) loan: current profit: Loan: main business cost + operating expense + management expense + financial expense

(5) finally, register the general ledger and subtract the "current year profit" from the debit and credit. The debit balance represents a loss and the credit balance represents a profit

extended data :

internal accounts are the real internal accounts of the company, recording all the economic business of the company, which is for the enterprise managers to see, all the income and expenditure should be listed, and all the documents of the real business should be done. In short, internal accounts are mainly used for internal management, reflecting the most real income, expenses, profits and the balance of various subjects of an enterprise

The difference between external account and external account. Generally speaking, the company is a single account, and there is no difference between internal and external accounts. However, some enterprises have expenses that are not allowed to be disbursed, such as white notes or gray expenses for gifts, which cannot be reflected in the bill. Therefore, in actual operation, two sets of accounts need to be made. Compared with the internal account, the external account only extracts part of the legal bills for accounting, which is an external set of accounts, with certain false elements

internal control refers to the policies and proceres formulated and implemented by the inspected unit in order to ensure the effective operation of business activities, protect the safety and integrity of assets, prevent, discover and correct errors and frauds, and ensure the authenticity, legality and integrity of accounting data. Internal control consists of control environment, accounting system and control procere

A. in the control environment, the management concept, mode and style, whether there is internal audit and external influence all have a significant impact on whether to set "off account" or the ratio and size of "off account"

Accounting system should provide a complete "transaction track" for each transaction. The so-called "trading track" is a series of signs provided by coding, trading index and written information linking account balance with original trading data. Among them, the test of whether the shipping documents and sales invoices are pre numbered and registered in the account and the sales cut-off test are also the methods we often use

It is helpful to find out the "off account" by understanding the division of responsibilities in the control procere, voucher and record control, and independent audit

therefore, if the internal control system of the inspected unit is perfect and effectively implemented, the possibility of "off account" is relatively small; If the internal control system of the inspected unit is not strict, or even disordered, or the internal control system is good but not effectively implemented, then the possibility of "off account" is relatively high

references :

internal accounts_ Network

4. Simple cost accounting process: receive the original voucher from the business department - accounting audit (the legality and compliance of the bill, whether the internal control signing and approval proceres are complete) - audit is correct, and prepare the accounting voucher

5. Can't trade, just like drugs, can't be on the middle of the stage, still some people are keen on it

6. It needs comprehensive, complete and systematic economic business content, and can only complete a complete set of accounting books in accounting practice. What we talk about in the textbook focuses on a certain point, so it is impossible to form a complete accounting! Building owners need to practice, need to sum up experience in accounting work!

7.

1. Classify the original voucher

first, after taking the original voucher, check whether it meets the entry proceres. When you see the signature on the back of these original documents, it's actually the reimbursement procere. The person who gets this bill at first is the handler. You need to sign it first, and then get it to the financial department to verify whether the bill is formal. If it's an invoice, you need to check whether it has a tax supervision seal

According to the classification of original vouchers, we can make vouchers, which are also called subpoenas. We get an IOU of 1000 yuan, and we make accounting voucher according to it

3. Register the accounting book

after the voucher is approved correctly, you should register the accounting book. First, number the vouchers in chronological order, and then register them in the corresponding account book one by one according to the accounts on the bookkeeping vouchers. If this is cash, register them in the cash account

4. Bookkeeping voucher summary

is to collect the account and amount of bookkeeping vouchers together. I generally see that the accumulated vouchers are two or three centimeters thick, so I will make a summary

5. Register general ledger

register general ledger according to the trial balance bookkeeping voucher summary. The general ledger is a little different from the Sub Ledger. In the Sub Ledger, the debit and credit are recorded in one line respectively, while the general ledger has the debit and credit in one line. In addition, the subsidiary ledger is recorded according to the voucher, and the general ledger is registered according to the summary

6. Reconciliation and closing

After the general ledger is recorded, the trial balance is achieved, and the financial statements can be prepared. That's the two statements I showed you at first: balance sheet and income statement

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to check whether there is a tax supervision seal, then look at the following four points:

1) whether the name of the payer, the date of filling in the voucher, economic and business content, quantity, unit, amount and other elements are complete

2) whether the amount in case is the same, and whether it is consistent with the cutting edge

3) whether it has the signature of the invoice issuing unit

4) whether there is signature of relevant personnel. We should also pay attention to these when we issue the invoice. The RMB symbol "￥" should be added before the amount. If there are too many bills to be reimbursed at one time, such as plane, car and boat tickets, extended service charges and handling charges for purchasing air tickets and tickets, postal and Telecommunications handling charges, fixed catering invoices, road and bridge tolls, parking, car washing and other small and scattered invoices, you must use a sticker

8. At the beginning of the year, the accounting staff of the new and original units should set up application account books according to the needs of accounting work, which is commonly called "account building"
the basic procere of establishing accounts is:
the first step: prepare various account pages according to the format requirements of various account books, and bind the account pages of loose leaf with account folder
Step 2: on the "activation table" of the account book, write down the name of the company, the name of the account book, the number of copies, the number of pages, the activation date, the name of the bookkeeper and the accounting supervisor, and affix the name seal and the official seal of the company. When the bookkeeper or accountant in charge is transferred to work in this year, the date of handover, the name of the person taking over and the person supervising the handover shall be indicated, and the signature or seal of both parties shall be signed to clarify the economic responsibility
Step 3: create a general ledger account on the general ledger page according to the order and name of the chart of accounts; According to the requirements of general account detailed accounting, secondary and tertiary... Detailed accounts are established in each subsidiary account. At the same time when the original unit starts to establish accounts at all levels in the year, it shall carry forward the balance of the accounts of the previous year
Step 4: to enable the book of fixed edition, the number should be numbered from the first page to the last page, and no page skipping or missing number is allowed; When using a loose leaf account book, the page number of the account should be numbered according to the order of the account. After the number of each account is listed, the "account directory" should be filled in, the page number of the account name should be entered into the directory, and the index paper (account label) should be pasted to indicate the account name for easy retrieval.