Is digital currency an intangible asset

1. Currency: in essence, it is a contract between the owner and the market about the right of exchange, and it is essentially an agreement between the owners. The essence of money contract determines that money can have different forms, such as general equivalent, precious metal money, paper money, electronic money and so on. Its basic function is the measure of value and the means of circulation—— Extracted from the Internet

fiat money: it means that it does not represent real goods or goods, and the issuer has not cashed the currency into physical obligation; A currency that becomes legal currency only by government decrees. The value of fiat money comes from the owner's belief that money will maintain its purchasing power in the future. Money itself has no intrinsic value, that is to say, when the paper money comes into being, legal tender is essentially the negotiable paper money stipulated by law

the legal currency of the people's Republic of China is RMB, and the people's Bank of China is the national authority in charge of the management of RMB, which is responsible for the design, printing and issuance of RMB—— From the Internet

e-money: in fact, it is the electronization of legal money, including our common bank card, online banking, e-cash, etc; There are also third party payments developed in recent years, such as Alipay and WeChat payment. No matter what the form of these electronic money is and through which institutions it circulates, its original source is the legal money issued by the central bank

virtual currency: virtual currency refers to non real currency, and its existing state is intangible. The most important difference between virtual currency and electronic currency in narrow sense is the difference of issuers. Virtual currency is the electronization of illegal currency, and its original issuer is not the central bank. For example, game currency, q-coin, and ticket counting are mainly limited to circulation in a specific virtual environment

digital currency: digital currency which applies the latest digital network technologies such as blockchain, has the characteristics of Distributed Accounting, unique encryption technology, decentralized settlement, etc. Of course, digital tools with these characteristics must be supported by national credit if they want to become sovereign currency or legal tender

therefore, digital currency must be currency; In today's social system, money must also be sovereign money or legal tender. Secondly, digital currency must have the basic attributes and main functions of currency.

2. Digital currency platform development needs professionals to be responsible for, but now digital currency technology has matured, the difficulty of development has become very simple, has become a standardized technology. Today's digital currency technology is not the highlight, but the application scenario of this kind of digital currency
the birth and popularity of bitcoin all over the world depends on the concept, which is in the foreword of the times. However, bitcoin has been preconceived and cannot be replaced by other digital currencies. Although some counterfeit currencies were popular for a while later, they slowly went down in the end, only bitcoin strengthened. Puyin is another shortcut, as a standard system of digital currency appears, behind the endorsement of related tea assets, its value is recognized by the society.

3. It is wrong to say that China's digital currency comes from the people, because it comes from the present. Science.

4. Go language has not shown a clear direction since its appearance. Google employees call it an "experimental language", saying that it tries to integrate the development speed of dynamic languages such as python with the performance and security of compiled languages such as C or C + +. A supporter of go language summarizes that go language is as follows: simple, fast, safe, concurrent, happy programming, open source; But go language lacks direction and the attempt of its "synthesizer" will easily lead to its failure to learn from cats and dogs, and become a four unlike. Nevertheless, the editors still think that go language has great potential: many developers are interested in it - not only its original designers have a strong lineup, but also the people involved in modifying the source code. This is likely to help go language find its own direction and open up a new direction of system programming.

5. The following non intangible assets are (c)
A. patent B. trademark C. non proprietary technology D. land ownership

6. Fixed assets refer to the non monetary assets held by enterprises for the purpose of procing procts, providing labor services, leasing or operation and management, which have been used for more than 12 months and whose value reaches a certain standard, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to proction and operation activities
intangible assets refer to the identifiable non monetary assets owned or controlled by an enterprise without physical form and without physical entity, but expressed as some legal right or technology
by definition, I think digital currency should be classified as intangible assets, because they have no physical form and are not held for proction and operation
intangible assets are measured at fair value. Intangible assets with uncertain service life shall not be subject to amortization, while those with definite service life shall be subject to amortization. In both cases, it is necessary to test whether there is impairment, which can be sold, leased and scrapped.

7. Intangible assets refer to the identifiable non monetary assets owned or controlled by enterprises without physical form. Intangible assets can be divided into broad sense and narrow sense. Broad sense intangible assets include monetary capital, accounts receivable, financial assets, long-term equity investment, patent right, trademark right and so on, because they have no material entity, but show some legal right or technology

fixed assets refer to houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to proction and operation with a service life of more than one year. Articles not belonging to the main equipment for proction and operation, with a unit value of more than 2000 yuan and a service life of more than two years, shall also be regarded as fixed assets. Fixed assets are not only the labor means of enterprises, but also the main assets on which enterprises rely for proction and operation. From the perspective of accounting, fixed assets are generally divided into proction fixed assets, non proction fixed assets, leased fixed assets, unused fixed assets, no need for fixed assets, financial leasing fixed assets, and donated fixed assets.

8. According to the accounting standards for business enterprises No.6 - intangible assets,
intangible assets refer to the identifiable non monetary assets owned or controlled by an enterprise without physical form.