In which subject is virtual currency recorded

1. Investment should be cautious, please study carefully before deciding
virtual currency is a currency that can buy goods and services in a specific community in a virtual space. It has the monetary function of medium of exchange and unit of account
virtual currency can be roughly divided into three categories
the first category
has nothing to do with real currency, and can only be used in a closed virtual environment, usually online games, such as world of Warcraft
the second type of one-way exchange can only be used in a virtual environment, and sometimes physical goods and services can be purchased, such as frequent flyer award program, microsoft points, Nintendo points, Facebook credits and Amazon coin
the third type of two-way exchange, which has a buying price and a selling price, is the same as "real" currency, including those issued by issuers, such as second life Linden coin, two-way exchangeable game currency, etc., as well as decentralized cryptocurrencies, such as bitcoin, Leyte coin, Ethereum, etc; Virtual currency & quot; But cryptocurrency is only one of the subcategories of virtual currency.

2. No refund allowed. I think it's better to set up a second level account for the advance collection, and then make the income for the specific consumption. I think of virtual currency as a receipt.

3. This requires everyone's operation skills and proficiency, can not be generalized.

4. Hello
as an enterprise behavior, it is not recommended to do this: now we are strictly investigating violations of rules and regulations, and it is difficult to explain them ring audit,.

5. If game currency can be measured in RMB, that is,
currency,
it should also be judged according to different businesses.
if you sell game currency, it is inventory.
if you sell something and receive game currency, it is asset.
the premise is that it can be measured in currency

6. It is included in the "bank deposit" subject
thank you!

7. Monetary capital generally includes cash on hand, bank settlement account deposit, foreign port deposit, bank draft deposit, bank promissory note deposit, credit card deposit and L / C deposit.

8. When the cash on hand gains, it is necessary to go through the entry proceres of the cash on hand in time and adjust the account book records of the cash on hand, that is, to debit the "cash on hand" account according to the amount of the cash on hand, and to credit the "loss and surplus of pending property - loss and surplus of pending current assets" account
for the cash on hand with inventory gain, the reasons should be found out in time, and after approval according to the management authority, the account of "loss and surplus of pending property - loss and surplus of pending current assets" should be debited according to the amount of inventory gain; The amount paid or returned to others as needed shall be credited to the subject of "other accounts payable"; Credit the account of "non operating income" according to the amount that cannot be found out
inventory loss of cash on hand: in case of inventory loss of cash on hand, the confirmation proceres of inventory loss should be handled in time, and the records of inventory cash account book should be adjusted, that is, according to the amount of inventory loss, the account of "loss and surplus of pending property - loss and surplus of pending current assets" should be debited, and the account of "cash on hand" should be credited
for the cash on hand with inventory loss, the reasons should be found out in time, and after approval according to the management authority, the "other receivables" account should be debited according to the recoverable amount of insurance compensation and the amount of compensation for the negligent person; Debit the "management expense" account according to the amount of net loss caused by mismanagement and other reasons; Debit the account of "non operating expenses" according to the amount of net loss caused by natural disasters and other reasons; Credit this account according to the amount originally debited in the account of "loss and surplus of pending property - loss and surplus of pending current assets".

9. Other monetary funds refer to all kinds of monetary funds other than cash and deposits
other monetary funds include deposits in other places, bank draft deposits, bank promissory note deposits, L / C deposits, credit card deposits and deposits
I hope my answer can help you!

10.

Other monetary funds are assets and liabilities. Other monetary funds refer to all kinds of monetary funds other than cash and bank deposits

that is to say, monetary funds whose deposit location and purpose are different from cash and bank deposits. It is incorporated into the monetary fund items in the balance sheet, including foreign deposit, bank draft deposit, bank promissory note deposit, letter of credit deposit and Monetary Fund in transit

accounting method:

accounting of other monetary funds:

other monetary funds refer to other monetary funds except cash on hand and bank deposits, including deposits in other places, bank draft deposits, bank promissory note deposits and l / C deposits, credit card deposits and investment deposits

account setting: Other Monetary Funds - foreign deposits, other monetary funds - bank bills, other monetary funds - Bank promissory notes, other monetary funds - letters of credit, other monetary funds - credit cards, other monetary funds - investment funds, etc

extended materials :

other monetary funds refer to the monetary funds of enterprises other than cash and bank deposits. It includes foreign deposits, bank draft deposits, bank promissory note deposits, money funds in transit, L / C deposits and credit card deposits

reference materials : Network - other monetary funds