How to repay foreign exchange purchase of digital virtual curren
Publish: 2021-04-30 00:04:06
1. 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)
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)
2. When an enterprise purchases foreign currency:
debit: bank deposit - US dollar account ××× USD) [market exchange rate or opening exchange rate of the day] × Foreign currency amount]
Loan: bank deposit (RMB account) [selling price of foreign currency on the day] × Foreign currency amount]
(1) accounting processing procere
the bank accounting processing procere includes all the processing processes of detailed accounting and comprehensive accounting systems, and the specific steps are as follows:
1. According to the economic business acceptance, filling in and auditing vouchers, and according to the accounting accounts involved in the business, determine the accounting entries
2. On the one hand, register the sub account (or register) one by one according to the subpoena, and register the cash income and payment diary if it involves cash receipt and payment; On the other hand, according to the voucher of the same account, the daily statement of accounts belonging to the comprehensive accounting system is compiled, and the debit and credit amounts of all accounts involved in the business on that day are flattened
3. Prepare balance table according to account by account
4. Register the general ledger according to the account daily statement
5. According to the general ledger, prepare a daily schele to balance the debit and credit balances of all accounts on that day.
debit: bank deposit - US dollar account ××× USD) [market exchange rate or opening exchange rate of the day] × Foreign currency amount]
Loan: bank deposit (RMB account) [selling price of foreign currency on the day] × Foreign currency amount]
(1) accounting processing procere
the bank accounting processing procere includes all the processing processes of detailed accounting and comprehensive accounting systems, and the specific steps are as follows:
1. According to the economic business acceptance, filling in and auditing vouchers, and according to the accounting accounts involved in the business, determine the accounting entries
2. On the one hand, register the sub account (or register) one by one according to the subpoena, and register the cash income and payment diary if it involves cash receipt and payment; On the other hand, according to the voucher of the same account, the daily statement of accounts belonging to the comprehensive accounting system is compiled, and the debit and credit amounts of all accounts involved in the business on that day are flattened
3. Prepare balance table according to account by account
4. Register the general ledger according to the account daily statement
5. According to the general ledger, prepare a daily schele to balance the debit and credit balances of all accounts on that day.
3. EFD financial group is one of the largest financial and investment service organizations in the world. It has offices or branches in New Zealand, the United Kingdom, Canada, Switzerland, Australia, South Korea, Vietnam and Hong Kong, serving investors from North America, Europe, the Middle East and the Asia Pacific region
are you still worried about the capital security of foreign exchange investment? EFD, one of the world's largest financial and investment service institutions, has launched an online trading platform for indivial customers, with procts including foreign exchange, stocks, indexes, futures, etc. As long as 50 dollars can open an account, low threshold, low difference, low risk. Please visit efdtrading (official website) for more information.
are you still worried about the capital security of foreign exchange investment? EFD, one of the world's largest financial and investment service institutions, has launched an online trading platform for indivial customers, with procts including foreign exchange, stocks, indexes, futures, etc. As long as 50 dollars can open an account, low threshold, low difference, low risk. Please visit efdtrading (official website) for more information.
4. This actually involves the change of exchange rate.
the debit note says that the repayment of RMB 61272 is also RMB.
in fact, the borrower has to bear this part of the risk, but as long as the local situation is not too turbulent, the exchange rate will not change much
it's not a good way to convert CFA bills directly into RMB for reimbursement, because both CFA franc and RMB are not common international settlement currencies (don't be surprised), so they belong to cross trading, which is troublesome.
it's suggested to change them into US dollars and then into RMB. As long as the appreciation rate of RMB is small, the loss will not be much
the debit note says that the repayment of RMB 61272 is also RMB.
in fact, the borrower has to bear this part of the risk, but as long as the local situation is not too turbulent, the exchange rate will not change much
it's not a good way to convert CFA bills directly into RMB for reimbursement, because both CFA franc and RMB are not common international settlement currencies (don't be surprised), so they belong to cross trading, which is troublesome.
it's suggested to change them into US dollars and then into RMB. As long as the appreciation rate of RMB is small, the loss will not be much
5. Foreign currency voucher should be used for bookkeeping. If the exchange rate is different, the difference should be recorded in the financial expense.
when collecting money: Debit: bank deposit
financial expense
Credit: accounts receivable
when settling foreign exchange: Debit: Bank deposit (RMB account)
financial expense
Credit: bank deposit (US dollar account)
when collecting money: Debit: bank deposit
financial expense
Credit: accounts receivable
when settling foreign exchange: Debit: Bank deposit (RMB account)
financial expense
Credit: bank deposit (US dollar account)
6. Write off the boss to and from the domestic and foreign expenses, according to the provisions should be used invoice reimbursement. When reimbursement, foreign currency expenses should be converted into RMB at the exchange rate of the day.
7. Unknown_Error
8. If you enter the account by 1:7.8, I don't know if you use this number all the year round. If so, it's unreasonable. You should enter the account according to the exchange rate when the business occurs or at the beginning of the month. That is to say, when you can't enter the account, you should always use the same exchange rate.
9. It seems that it can be transferred into mq4 language, which needs professionals
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